Authorizing the abatement of property taxes owed on property owned by the surviving spouse of an emergency services member killed in the line of duty, and including effective date and retroactive applicability provisions

This bill authorizes the abatement of property taxes and special assessments owed on property owned by the surviving spouse of an emergency services member killed in the line of duty.1.14(2). Under the bill, the spouse of an emergency services member (petitioner) who died in the line of duty may file a petition with the board of supervisors of the county where the petitioner’s homestead is located, requesting abatement of property taxes and special assessments assessed on the petitioner’s homestead by a taxing authority. The petition filed with the board of supervisors shall be duly sworn and shall contain a certification of good standing from the chief officer of the entity or volunteer agency of the deceased member and proof that the death of the member was the direct and proximate result of a traumatic injury incurred in the line of duty. Following receipt of the petition, the board of supervisors shall forward a copy of the petition to the governing body of each taxing authority that levies taxes or special assessments on the homestead. If the board of supervisors determines a petitioner has satisfied all relevant criteria and approves the abatement, the abatement shall apply to all applicable taxes and special assessments on the homestead, excluding those for which an objection by the governing body of the taxing authority was filed with or approved by the board of supervisors within days of the board forwarding a copy of the petition. The board of supervisors may order the abatement of the taxes and special assessments that are assessed against the petitioner’s homestead for the assessment year during which the petition is filed and, if specified by the board, the taxes and special assessments for one or more future years, subject to the petitioner continuing to meet the qualifications of the bill. The bill does not apply under certain circumstances including if the deceased member ended their own life, was grossly negligent, or intoxicated, or the actions of the petitioner were a substantial contributing factor in the death of the member. The bill also specifies the method of apportioning the abatement among each applicable levy and special assessment. The bill takes effect upon enactment and applies retroactively to assessment years beginning on or after January 1, 2025.