1. (1) The residential real property of a qualified first responder or a qualified first responder's spouse is eligible to receive a tax rate reduction as provided in 15-6-302 and this section.

2. (2) Property qualifying under subsection (1) and owned by a qualified first responder is taxed at the rate provided in 15-6-134 multiplied by a percentage figure based on the applicant's qualifying income determined from the following table:

   Income Income Percentage Single Person Married Couple Multiplier Head of Household $0 - $45,803 $0 - $54,963 0% $45,804 - $50,384 $54,964 - 59,544 20% $50,385 - $54,963 $59,545 - $64,124 30% $54,964 - $59,554 $64,125 - $68,705 50%

3. (3) For a surviving spouse who owns property qualifying under subsection (4), the property is taxed at the rate established by 15-6-134 multiplied by a percentage figure based on the spouse's qualifying income determined from the following table:

   Income Percentage Surviving Spouse Multiplier $0 - $38,169 0% $38,170 - $42,750 20% $42,751 - $47,330 30% $47,331 - $51,911 50%

4. (4) The property tax exemption under this section remains in effect as long as the qualifying income requirements are met and the property is the primary residence owned and occupied by the qualified first responder or, if the first responder is deceased, by the first responder's spouse, and the spouse:

   1. (a) is the owner and occupant of the house;
   2. (b) is unmarried; and
   3. (c) has obtained a letter from the first responder's employer indicating that the first responder was killed in the line of duty or died from a disability resulting from an injury in the line of duty.
5. (5) The qualifying income levels contained in subsections (2) and (3) must be adjusted annually by using the PCE inflation factor defined in 15-6-301, rounded to the nearest whole dollar amount. If the adjustment results in a decrease in qualifying income levels from the previous year, the qualifying income levels must remain the same for that year.

History: En. Sec. 1, Ch. 640, L. 2025.