Permit homestead exemption-surviving spouses of service members

HB 378 expands the definition of a qualifying homestead to include surviving spouses of service members who were killed in the line of duty, allowing them to receive a full property tax exemption. The bill specifically defines "killed in the line of duty" to cover deaths from injuries sustained during service, including heart attacks or illnesses caused by service-related stress. To be eligible, the surviving spouse must occupy the home and acquire ownership after the service member's death, provided the deceased was not discharged under dishonorable conditions. This legislation aims to provide financial relief to families of fallen service members by reducing their real estate tax burdens.