A bill for an act relating to the abatement of property taxes owed on property owned by certain volunteer emergency services providers and including effective date and applicability provisions.

SF 635 authorizes property tax abatements for eligible volunteer emergency services providers on their homesteads. To qualify, volunteers must have served for at least five years, earn less than $5,000 annually from their service, and be in good standing with their agency. They can petition their county board of supervisors, who will review the request and notify local taxing authorities, allowing them to object to the abatement. If approved, the abatement reduces property taxes and special assessments by 10%, up to $500 per year. Volunteers with ten or more years of service may receive this abatement for the remainder of their lives, provided their homestead remains in the service area.