House Bill No. 5286 proposes an amendment to the existing law regarding municipal property tax abatement for the surviving spouses of police officers, firefighters, and emergency medical technicians who die in the line of duty. The bill expands the eligibility for this tax abatement to include surviving domestic partners, as defined by the respective municipal ordinance. The current law allows municipalities to establish a program that can abate all or a portion of the property taxes due on the principal residence of the surviving spouse, and this provision remains unchanged.

The bill will take effect on October 1, 2026, and municipalities that choose to implement this expanded abatement may experience a potential revenue loss starting in fiscal year 2027. The financial impact will depend on the number of qualifying individuals who apply for the abatement. The legislation aims to provide additional support to the families of first responders who have made the ultimate sacrifice in their line of duty.

Statutes affected:
Raised Bill: 12-81x
PD Joint Favorable: 12-81x
File No. 60: 12-81x