Provide property tax assistance for law enforcement and firefighters injured in the line of duty

This bill provides property tax assistance for law enforcement officers and firefighters who are injured in the line of duty, as well as for the surviving spouses of those killed in the line of duty. It establishes income-based tax rate reductions for the primary residences of eligible individuals, with lower income earners receiving greater percentage reductions on their property taxes. The legislation also expands the state's rulemaking authority to define eligibility requirements and implement annual income verification processes to ensure ongoing compliance with the program's criteria.