This bill authorizes the abatement of property taxes and special assessments for the homestead of a surviving spouse of an emergency services member who was killed in the line of duty. It defines an emergency services member to include firefighters, peace officers, correctional officers, emergency medical care providers, and volunteer emergency services providers. The surviving spouse, referred to as the petitioner, can file a sworn petition with the county's board of supervisors to request this abatement. The petition must include a certification of good standing from the deceased member's agency and proof that the death resulted from a traumatic injury incurred while on duty.

The bill outlines specific circumstances under which a petitioner would not be eligible for the abatement, such as if the member's death was due to intentional misconduct, voluntary intoxication, gross negligence, or if the petitioner's actions significantly contributed to the member's death. Upon approval of the petition, the board of supervisors will forward it to the relevant taxing authorities, and if no objections are raised, the abatement will apply to all applicable taxes and assessments. The bill takes effect immediately upon enactment and is retroactively applicable to assessment years starting January 1, 2025.