Establishes a real property tax exemption for police officers who have a one hundred percent service-connected disability

This bill creates a property tax exemption for police officers who are 100% disabled due to duty-related injuries or illnesses, certified by a physician. Eligible officers must own their primary residence, and local governments must adopt a specific ordinance after a public hearing to implement the exemption. The exemption covers all local property taxes (city, town, county) for qualifying officers' homes. It does not apply to cooperative apartment buildings covered under certain housing laws. The exemption begins for 2027 assessment rolls.