An Act amending the act of June 24, 1976 (P.L.424, No.101), referred to as the Emergency and Law Enforcement Personnel Death Benefits Act, further providing for death benefits paid to local tax authority on behalf of surviving spouse, minor children or parents.

HB 537 amends Pennsylvania's Emergency and Law Enforcement Personnel Death Benefits Act to provide property tax relief for the primary residences of deceased public safety workers. It directs the state to pay local tax authorities the full property tax amount for the surviving spouse's or minor children's primary residence for five years after death (or until the home is sold), if no spouse or minor children survive, the benefit goes to parents. The bill requires surviving family members to provide the tax bill to the relevant department to trigger payments. This change directly affects families of covered personnel, including paid and volunteer firefighters, law enforcement officers, and other emergency responders who died while on duty.