Bill would let surviving spouses carry property tax credit after relocation, sponsors say

Sen. William Faulding introduced Senate Bill 328 to the committee, saying the measure would allow surviving spouses or other qualifying partners of disabled or fallen first responders to transfer a property tax credit when they relocate, reducing the tax burden that can follow a move after a loss.

"Should someone who is a surviving spouse of a fallen first responder move to another location ... that credit would at least transfer with the new residence," Faulding said, describing the bill as enabling legislation implemented at the county level.

Supporters described the bill as targeted relief. A witness who testified in support recounted receiving calls from surviving spouses who faced sudden increases in property taxes after a partner’s death and cited prior committee passage last year. The witness referenced a fiscal note of $428,000 for the 14 counties that participate, and then gave a per-county figure during testimony that did not align with that total; the discrepancy was not resolved during the hearing.

Faulding said the bill would not require a statewide appropriation but would let counties implement the relief; he asked for a favorable report and said local officials in his county supported the measure. No committee vote was taken during this session.

Committee members asked clarifying questions about interaction with earlier fraternal-organization legislation and county registration procedures; sponsors said the bill is tailored to county processes and that an amendment would limit scope where appropriate.