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2015 SESSION
HJ 597 Constitutional amendment; real property tax exemption.
Introduced by: Timothy D. Hugo | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED HOUSE:
Constitutional amendment (first resolution); real property tax exemption. Provides that the General Assembly may provide for a local option to exempt from taxation the primary residence of the surviving spouse of any law-enforcement officer, firefighter, search and rescue personnel, or emergency medical services personnel killed in the line of duty. Such tax exemption may not be claimed by a surviving spouse who has remarried.
SUMMARY AS INTRODUCED:
Constitutional amendment (first resolution); real property tax exemption. Provides that the General Assembly may provide a real property tax exemption for the primary residence of the surviving spouse of any law-enforcement officer, firefighter, search and rescue personnel, or emergency medical services personnel killed in the line of duty. Such tax exemption may not be claimed by a surviving spouse who has remarried.