Property Tax Exemption First Responders

The concurrent resolution exempts from taxation a percentage of the actual value of a former or currently serving first responder's primary residence as follows:

• 50% if the first responder served for at least 30 years, or if the first responder served for at least one year and, while providing first responder services, died or was critically injured in a way that prevented the first responder from serving post-injury;
• 40% if the first responder served for at least 20 years; and
• 10% if the first responder served for at least 10 years and remained in service as a first responder at the close of the applicable property tax year.

The concurrent resolution exempts from taxation a percentage of the actual value of a volunteer first responder's primary residence as follows:

• 30% if the volunteer first responder served for at least 30 years; and
• 20% if the volunteer first responder served for at least 20 years.

These exemptions apply to surviving spouses of first responders and volunteer first responders. The general assembly is required to enact laws to implement the exemptions.

(Note: This summary applies to this concurrent resolution as introduced.)