Establishes a real property tax exemption for surviving spouses of state and county correction officers who died in the line of duty.
The bill creates a real property tax exemption of up to fifty percent of the assessed valuation for surviving spouses of state and county correction officers who died in the line of duty. This exemption applies to real property that constitutes the primary residence of the surviving spouse. The exemption requires local legislative bodies to pass a local law or a school district to pass a resolution.
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- Critical Issues
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