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 the tax 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 the process for petitioning, including the requirement for the board of supervisors to forward the petition to relevant taxing authorities. If approved, the abatement will apply to all applicable taxes and special assessments, except those for which an objection has been filed. The bill specifies that certain circumstances, such as the member's intentional misconduct or gross negligence, will disqualify the petitioner from receiving the abatement. The legislation takes effect immediately upon enactment and is retroactively applicable to assessment years beginning on or after January 1, 2025.