ACR75

Proposed constitutional amendment to allow municipalities to provide partial property tax exemption for volunteer first responders.

This bill proposes a constitutional amendment to authorize municipalities to provide a partial property tax exemption of up to 15 percent of the assessed value for the primary residence of active volunteer first responders. To implement this, the Legislature would need to enact a law, and municipalities would need to pass an ordinance. The exemption would apply to active members of volunteer fire companies or volunteer first aid or rescue squads serving the municipality, with the home being their primary residence.