Local governments could offer property tax breaks to volunteer responders

Qualifying spouses who file a joint tax return would receive a $400 credit. This applies to spouses who file a joint tax return. Both spouses must individually qualify for the credit.

Local governments could exempt eligible homes from property taxes after a public hearing. The exemption could cover property owned by an enrolled member of an incorporated volunteer fire company, fire department, or ambulance service, alone or with a spouse. It could also cover a surviving spouse of a member killed in the line of duty. A local government must adopt a law or resolution after a public hearing. The exemption is not automatic. The act would take effect January 1 after it becomes law. The exemption would apply to taxable status dates on or after that date.

Local governments could set a lifetime property tax exemption of up to 100% for certain long-serving members. This applies to enrolled members of incorporated volunteer fire companies, fire departments, and ambulance services with more than 20 years of active service. The member must be certified by the authority overseeing the volunteer company or service. A local government must approve the exemption after a public hearing and set its amount. The member's primary home must remain in the county. The act would take effect January 1 after it becomes law. The exemption would apply to taxable status dates on or after that date.