ACR86

Proposed constitutional amendment to exempt primary residence of surviving spouse of first responder who dies in line of duty from property taxes.

This bill proposes a constitutional amendment to provide a property tax exemption for the primary residence owned and occupied by the surviving spouse of a first responder who dies in the line of duty. The exemption applies to surviving spouses of law enforcement officers, firefighters, and first aid, ambulance, or rescue squad members, including both paid and volunteer positions. The property must have been the primary residence of the first responder at the time of their death. The exemption continues as long as the surviving spouse owns and occupies the home and does not remarry.