Authorizes certain exemptions from school district real property taxes for volunteer firefighters

This bill allows volunteer firefighters to receive a property tax exemption on their homes if they live in the same school district where they serve. To qualify, firefighters must have been certified members of their fire company for at least five years, and their home must be their primary residence used only for living. The exemption covers up to $12,000 of the property's value, calculated using the state's equalization rate, and requires each school district to hold a public hearing before adopting the rule. Additionally, firefighters with over 20 years of service can receive this exemption for life, provided their district approves it. Existing volunteer firefighters who already receive other benefits under current laws will not lose those benefits if they also apply for this new tax break.