Certain property tax exemption provision

SF 3817 creates two tax benefits for public safety officers in Minnesota. It exempts their primary home (classified as "class 1a" property) from property taxes if they live and work as a public safety officer (like police or firefighters) in the same city where the home is located, effective for 2027 assessments. It also allows a subtraction from taxable income for public safety officers who reside in the city where they work, effective for tax years after 2025. The bill directly affects officers employed by statutory or home rule charter cities, requiring cities to verify their status for both provisions.