Relates to the real property tax exemption for surviving spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty

Added a new exemption for living volunteer firefighters and ambulance workers who have completed more than 20 years of active service, granting them a 10% property tax exemption.

Changed the exemption for spouses from 'un-remarried spouses' to 'surviving spouses', removing the remarriage restriction.

Added specific eligibility requirements including that the applicant must reside in the municipality served by the volunteer service, the property must be their primary residence used exclusively for residential purposes, and the governing body must establish minimum service requirements between 2-5 years.

Changed the minimum service requirement language from a bracketed range of 2-5 years to a clear requirement that municipalities establish minimum service between 2 and 5 years.