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.

This bill, SF 21, allows surviving spouses of emergency services members (including firefighters, police officers, correctional officers, EMTs, and volunteers) killed in the line of duty to request a waiver of property taxes and special assessments on their homestead. To qualify, the spouse must file a sworn petition with their county board of supervisors, providing proof the death resulted from a duty-related injury and certification from the member’s agency. The waiver applies to current and potentially future tax years if approved, excluding taxes for which taxing authorities object within 30 days. It does not apply if the death resulted from self-harm, intoxication, gross negligence, or the spouse’s actions contributing to the death, and takes effect immediately with retroactive application to 2025 assessment years.