Overview: SCR 120, Proposes constitutional amendment to provide property tax exemption for primary residence of police officer, firefighter, or emergency medical technician who suffers line of duty injury, Introduced in the Senate, Referred to Senate Community and Urban Affairs Committee, Introduced on June 26, 2025.
Purpose and Intent: This concurrent resolution seeks to amend the state constitution to provide a property tax exemption for the primary residences of first responders who are injured in the line of duty.
Key Provisions:
- Proposes a constitutional amendment to grant a property tax exemption for the primary residence of police officers, firefighters, and EMTs who suffer a line of duty injury
- The exemption would apply to the full assessed value of the property
- The amendment would need to be approved by voters in a statewide referendum
Affected Parties and Impacts:
- First responders who are injured while performing their duties, providing them with financial relief through a property tax exemption
- Local governments, which may see a reduction in property tax revenue due to the exemptions
Procedural and Timeline Considerations:
- The resolution has been introduced in the Senate and referred to the Community and Urban Affairs Committee
- If approved by the legislature, the proposed constitutional amendment would be placed on the ballot for voter approval
