S.Con.Res.64

Proposed constitutional amendment allowing municipalities to provide partial property tax exemption for primary residence of certain volunteer first.

This bill proposes a constitutional amendment authorizing municipalities to provide a partial property tax exemption of up to 15 percent of the assessed value for the primary residence of certain volunteer first responders. To be eligible, the volunteer must be an active member of a volunteer fire department or a volunteer first aid or rescue squad serving the municipality. The municipality would decide whether to allow the exemption and the percentage amount, which could not exceed 15 percent. The Legislature would be required to pass a law authorizing the exemption.