The bill aims to provide property tax assistance to first responders who have been injured in the line of duty and to the surviving spouses of first responders who have been killed in the line of duty. It establishes eligibility requirements for tax rate reductions on residential real property owned by qualified first responders or their spouses, with specific income thresholds determining the percentage of tax reduction. The bill also outlines the conditions under which the property tax exemption remains valid, including the requirement that the property be the primary residence and that the surviving spouse must be unmarried and have documentation of the first responder's death or disability.

Additionally, the bill amends existing definitions and expands rulemaking authority related to property tax assistance. Key definitions are updated to include terms such as "volunteer firefighter" and "volunteer emergency care provider," and it clarifies the criteria for what constitutes a "qualified first responder." The bill also mandates annual adjustments to qualifying income levels based on inflation and specifies the process for verifying eligibility. The provisions of this act will apply to property tax years beginning January 1, 2026.

Statutes affected:
LC Text: 15-6-301, 15-6-302, 15-6-312
HB0140_1(1): 15-6-301, 15-6-302, 15-6-312
HB0140_1(10): 15-6-301, 15-6-302, 15-6-312
HB0140_1(11): 15-6-301, 15-6-302, 15-6-312
HB0140_1(12): 15-6-301, 15-6-302, 15-6-312
HB0140_1(13): 15-6-301, 15-6-302, 15-6-312
HB0140_1(14): 15-6-301, 15-6-302, 15-6-312
HB0140_1(15): 15-6-301, 15-6-302, 15-6-312
HB0140_1(16): 15-6-301, 15-6-302, 15-6-312
HB0140_1(17): 15-6-301, 15-6-302, 15-6-312
HB0140_1(18): 15-6-301, 15-6-302, 15-6-312
HB0140_1(19): 15-6-301, 15-6-302, 15-6-312
HB0140_1(2): 15-6-301, 15-6-302, 15-6-312
HB0140_1(3): 15-6-301, 15-6-302, 15-6-312
HB0140_1(4): 15-6-301, 15-6-302, 15-6-312
HB0140_1(5): 15-6-301, 15-6-302, 15-6-312
HB0140_1(6): 15-6-301, 15-6-302, 15-6-312
HB0140_1(7): 15-6-301, 15-6-302, 15-6-312
HB0140_1(8): 15-6-301, 15-6-302, 15-6-312
HB0140_1(9): 15-6-301, 15-6-302, 15-6-312
HB0140_1: 15-6-301, 15-6-302, 15-6-312
HB0140_2(1): 15-6-301, 15-6-302, 15-6-312
HB0140_2(10): 15-6-301, 15-6-302, 15-6-312
HB0140_2(11): 15-6-301, 15-6-302, 15-6-312
HB0140_2(12): 15-6-301, 15-6-302, 15-6-312
HB0140_2(13): 15-6-301, 15-6-302, 15-6-312
HB0140_2(14): 15-6-301, 15-6-302, 15-6-312
HB0140_2(15): 15-6-301, 15-6-302, 15-6-312
HB0140_2(2): 15-6-301, 15-6-302, 15-6-312
HB0140_2(3): 15-6-301, 15-6-302, 15-6-312
HB0140_2(4): 15-6-301, 15-6-302, 15-6-312
HB0140_2(5): 15-6-301, 15-6-302, 15-6-312
HB0140_2(6): 15-6-301, 15-6-302, 15-6-312
HB0140_2(7): 15-6-301, 15-6-302, 15-6-312
HB0140_2(8): 15-6-301, 15-6-302, 15-6-312
HB0140_2(9): 15-6-301, 15-6-302, 15-6-312
HB0140_2: 15-6-301, 15-6-302, 15-6-312
HB0140_X(1): 15-6-301, 15-6-302, 15-6-312
HB0140_X(2): 15-6-301, 15-6-302, 15-6-312
HB0140_X(3): 15-6-301, 15-6-302, 15-6-312
HB0140_X(4): 15-6-301, 15-6-302, 15-6-312
HB0140_X(5): 15-6-301, 15-6-302, 15-6-312
HB0140_X(6): 15-6-301, 15-6-302, 15-6-312
HB0140_X: 15-6-301, 15-6-302, 15-6-312