Proposes constitutional amendment to provide property tax exemption for primary residence of surviving spouse of law enforcement officer killed in the line of duty.

ACR 37 proposes a constitutional amendment to exempt the primary residence of a surviving spouse from property taxes if their law enforcement officer spouse was killed in the line of duty. This would directly affect surviving spouses of eligible officers who own and occupy their home as their primary residence and do not remarry. The exemption would remain in effect until the spouse remarries or stops occupying the home as their primary residence. As a constitutional amendment, it requires voter approval after legislative passage.