The proposed constitutional amendment authorizes the General Assembly to enact a law that would allow a locality to exempt from taxation the real property of the surviving spouse of any law-enforcement officer, firefighter, search and rescue personnel, or emergency medical services personnel who is killed in the line of duty. The exemption from taxation would cease if the surviving spouse remarries. The exemption would apply regardless of whether the spouse was killed in the line of duty prior to the effective date of this amendment but would apply only to those real property taxes to be paid on or after the effective date of this amendment. The exemption from taxation would apply to the surviving spouse’s principal place of residence, even if he or she moves to a new principal place of residence. The exemption would not require the surviving spouse to have been residing in the Commonwealth at the time his or her spouse was killed in the line of duty.

The proposed constitutional amendment authorizes the General Assembly to prescribe additional restrictions and conditions on the exemption from taxation if enacting such a law.