EMERGENCY RESPONDERS PROPERTY TAX EXEMPTION

This bill proposes a constitutional amendment to provide a 50% property tax exemption for primary residences of emergency first responders in New Mexico. It applies to active responders who have completed a probationary period and worked at least one year, as well as retired responders who received a full pension (100% of their final average salary). The exemption requires the property to be the responder's primary residence. If approved by voters, this would change state tax law to specifically support emergency personnel through property tax relief.