A bill for an act authorizing the abatement of property taxes owed on property owned by the surviving spouse of an emergency services member killed in the line of duty, and including effective date and retroactive applicability provisions.

HF 75 provides property tax relief for surviving spouses of emergency services members (including firefighters, police officers, correctional officers, and emergency medical providers) who died while on duty. To qualify, spouses must submit a sworn petition to their county board of supervisors with proof of line-of-duty death and a certification from the deceased’s agency, while meeting specific eligibility criteria. The bill disqualifies cases involving self-inflicted death, gross negligence, intoxication, or the spouse’s substantial contribution to the death. It applies retroactively to tax years beginning January 1, 2025, and allows tax abatement for the filing year and future years if eligibility continues.