Ad valorem tax; unremarried surviving spouses of emergency medical technicians or highway emergency response operators killed in the line of duty; provide homestead exemption

A BILL to be entitled an Act to amend Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to property tax exemptions and deferral, so as to provide for a homestead exemption from all ad valorem taxes for state, county, municipal, or school purposes for unremarried surviving spouses of emergency medical technicians or highway emergency response operators killed in the line of duty; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability; to provide for related matters; to provide for compliance with constitutional requirements; to provide for a referendum, effective dates, and automatic repeal; to repeal conflicting laws; and for other purposes.