Proposes constitutional amendment to provide property tax exemption of 50 percent of assessed value for primary residence of police officer or firefighter who suffers a line of duty injury that qualifies for accidental disability pension.

ACR 111 proposes a constitutional amendment to provide a 50% property tax exemption on the primary residence of police officers or firefighters who suffer a line-of-duty injury qualifying for an accidental disability pension. The exemption would cover 50% of the home's assessed value, but would not reduce property taxes by more than $6,500 in the first year (adjusted annually for inflation) and excludes those earning over $500,000 annually. If approved, the state would reimburse municipalities for lost tax revenue, which would then be passed to counties and school districts. This amendment requires voter approval at the next general election after legislative passage.