Proposed constitutional amendment to exempt property tax for surviving spouses of first responders who die in the line of duty.
This proposed constitutional amendment would provide a property tax exemption for the primary residence owned and occupied by the surviving spouse of a law enforcement officer, firefighter, or first aid, ambulance, or rescue squad member who dies in the line of duty. The exemption applies to both paid and volunteer first responders. The property must have been the primary residence of the first responder at the time of their death. The exemption lasts as long as the surviving spouse owns and occupies the home and does not remarry.
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- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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