ACR103

Proposed constitutional amendment to give $250 property tax deduction to permanently disabled law enforcement officers and their surviving spouses.

This bill proposes a constitutional amendment to provide an annual $250 property tax deduction to law enforcement officers who have sustained a permanent disability from their service. If approved by voters, the deduction would also apply to the surviving spouse of the officer, provided the spouse is unmarried, a resident of the same primary residence, and at least 65 years old. The Legislature would define the term "law enforcement officers" eligible for this deduction.