Real property; tax exemption, surviving spouses of members of Armed Forces who died in line of duty.

Real property tax exemption; surviving spouses of members of the Armed Forces who died in the line of duty. Authorizes localities by ordinance to provide a total exemption from real property taxes regardless of assessed value beginning in taxable year 2026 for surviving spouses of members of the Armed Forces who died in the line of duty. Under current law, a total exemption is only allowed for such surviving spouses for those dwellings in the locality with assessed values in the most recently en…

Source: OpenStates · fetched March 3, 2026

• Veteran / service memberdirectMajor impactHigh certainty

  Surviving spouses of members of the Armed Forces who died in the line of duty may receive a total exemption from real property taxes.

  “Authorizes localities by ordinance to provide a total exemption from real property taxes regardless of assessed value beginning in taxable year 2026 for surviving spouses of members of the Armed Forces who died in the line of duty.”· Real property tax exemption; surviving spouses of members of the Armed Forces who died in the line of duty.