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.

This bill proposes a constitutional amendment to provide a property tax exemption for the primary residence of a surviving spouse whose first responder spouse (law enforcement officer, firefighter, or first aid/ambulance/rescue squad member) died while performing regular duties. The exemption applies only if the death resulted directly from duty (not willful negligence), the property was the deceased's primary residence at the time of death, and the surviving spouse continues to live there as their primary residence. The exemption ends if the surviving spouse remarries. It would require voter approval to become law.