Proposes constitutional amendment to provide property tax exemption for primary residence owned and occupied by surviving spouse of first responder who dies while performing regular or assigned duties.

ACR 141 proposes a constitutional amendment to provide a property tax exemption for the primary residence of a surviving spouse when a first responder - such as a law enforcement officer, firefighter, or emergency medical personnel - dies while performing their duties. The exemption would apply only if the property was the first responder’s primary residence at the time of death, the surviving spouse continues to occupy it as their primary residence, and the spouse remains unmarried. It would not apply if the death resulted from the first responder’s own willful negligence or if the surviving spouse did not cohabit with the first responder under circumstances that would have justified divorce. The exemption would end if the surviving spouse remarries.