This bill proposes to amend current property tax statutes by introducing a full exemption for the property of widows or widowers of deceased first responders who were killed in the line of duty or died from injuries sustained while serving. Specifically, it adds a new subsection (C) to section 42-11111 of the Arizona Revised Statutes, which states that such property is fully exempt from taxation. Additionally, the bill modifies existing language regarding exemptions, replacing the phrase "in the amount of" with "as provided in subsections C and D of this section," and updates the numbering of subsections accordingly.

Furthermore, the bill clarifies the definition of "first responder" to include law enforcement officers, firefighters, and paramedics, as well as volunteer first responders acting in an official capacity. It also establishes that the act will apply to tax years beginning after December 31, 2025. Overall, the changes aim to enhance the benefits available to the families of first responders who have made the ultimate sacrifice in service to their communities.

Statutes affected:
Introduced Version: 42-11111