Bill > HB2197

This bill amends the Property Tax Code to provide a homestead exemption from taxation for property used as a qualified residence by a qualified police officer or firefighter who has suffered certain duty-related injuries, such as paraplegia or quadriplegia. The exemption also extends to the surviving spouse of a police officer or firefighter killed in the line of duty, as long as the spouse does not remarry. Qualified individuals must submit proof of their injury and reapply for the exemption annually. The bill defines key terms, such as "qualified police officer," "qualified firefighter," and "qualified residence," and provides guidelines for the assessor or chief county assessment officer to determine eligibility.