Proposes constitutional amendment to provide property tax exemption for primary residence owned and occupied by surviving spouse of first responder who dies in line of duty.

This bill proposes a constitutional amendment to provide a property tax exemption for the primary home of a surviving spouse whose first responder spouse (law enforcement officer, firefighter, or first aid/ambulance/rescue personnel) died in the line of duty. The exemption applies only if the home was the deceased first responder's primary residence at the time of death and continues as long as the surviving spouse lives there and does not remarry. The state would reimburse local governments annually for lost tax revenue from properties receiving this exemption. This change would affect surviving spouses of eligible first responders, covering both paid and volunteer personnel.