Relates to the real property tax exemption for surviving spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty

Added a new exemption for active volunteer firefighters and ambulance workers who have more than 20 years of service, granting them a 10% property tax exemption.

Changed the exemption eligibility from 'un-remarried spouses' to 'surviving spouses' of volunteers killed in the line of duty, removing the remarriage restriction.

Standardized the minimum service requirement language to allow municipalities to set requirements between two and five years, replacing the previous bracketed text.

Added new eligibility criteria requiring the property to be the applicant's primary residence and used exclusively for residential purposes.

Reorganized the statute structure to clearly separate exemptions for active volunteers, their spouses, and surviving spouses under distinct numbered sections.