Establishes a real property tax exemption for widowed spouses of firefighters killed in the line of duty

This bill creates a property tax exemption for the primary residences of widowed spouses whose firefighter spouses died while on duty. It requires local governments to adopt a specific ordinance after a public hearing to implement the exemption for eligible properties. The exemption covers all local taxes (city, town, county) on the primary home, with eligibility verified using documents specified by the state fire administrator and tax office.