Proposed constitutional amendment to exempt property tax for primary residence of surviving spouse of first responder who dies in line of duty.
This bill proposes a constitutional amendment to provide a property tax exemption for the primary residence of the surviving spouse of a first responder who dies as a direct result of performing regular or assigned duties. The exemption applies to surviving spouses of law enforcement officers, firefighters, and first aid, ambulance, or rescue squad members. The property must have been the primary residence of the first responder at the time of their death. The exemption is lost if the surviving spouse remarries or if the first responder's death was due to willful negligence.
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