What we calculate for first responders
Every category below is folded into your report automatically when you indicate first-responder or surviving-spouse status.
Pension Tax Portability
Federal law (4 U.S.C. § 114) blocks your old state from taxing your pension once you move. We calculate the approximate savings at each destination — including nine no-income-tax states and ten more that carve out public-safety pensions.
Line-of-Duty Property Tax Exemptions
Seven states (TX, FL, NY, NJ, CT, LA, IL) offer 100% homestead property tax exemptions to surviving spouses of first responders killed in the line of duty. We flag it automatically when you select surviving-spouse status.
POST / EMT / Fire Reciprocity
Active officers can take POST reciprocity shortcuts in TX, FL, CA, IL, OK, MN, NV, AZ, NC, GA. Firefighters travel on IFSAC/Pro Board. Paramedics transfer via NREMT. We surface the process for every destination.
PSOB & Survivor Benefits
The federal Public Safety Officers' Benefits program pays ~$447,000 (2025) to surviving spouses of LODD first responders, plus monthly education assistance. We also surface state tuition waivers in TX, FL, NY, NJ, IL, PA, MA, NC, SC, OH, WA, OR.
HELPS Act & LEOSA
Retired public safety officers can exclude up to $3,000/yr ($6,000 starting 2027) of pension income used for insurance premiums under the HELPS Retirement Act. LEOSA (HR-218) provides nationwide concealed carry for qualified active and retired LEOs.
Good Neighbor Next Door
Active sworn officers, firefighters, EMTs, and teachers can buy HUD-listed homes in designated revitalization areas at 50% off the list price. It stacks with first responder tax benefits in hot destinations.
States that protect your pension
A sample of destinations where your public-safety pension is fully protected from state income tax.
| State | Pension Tax Treatment | Notes |
|---|---|---|
| Florida | No state income tax | Pension is 100% state-tax-free. Also offers LODD surviving spouse full property tax exemption. |
| Texas | No state income tax | Pension is 100% state-tax-free. LODD surviving spouse qualifies for full homestead property tax exemption (SB 1071). |
| Tennessee | No state income tax | Pension is 100% state-tax-free. |
| Nevada | No state income tax | Pension is 100% state-tax-free. |
| Illinois | Public pensions exempt | All retirement income exempt from state tax. Also offers fallen-hero property tax relief. |
| Pennsylvania | Retirement exempt after 59½ | Qualified retirement income is exempt from PA income tax. |
| New York | Government pensions exempt | Fully exempts out-of-state government pensions, including police/fire. |
| Louisiana | State/local pensions exempt | Public-safety pensions fully exempt; also offers LODD homestead enhancements. |
Full list and destination-specific calculations appear in your report.
Surviving spouse benefits
If your spouse served as a first responder — especially a line-of-duty death — there are meaningful federal and state benefits you may not know about.
PSOB Federal Benefit
~$447,000
One-time survivor benefit (2025)
PSOEA Education
$1,542/mo
Monthly education assistance (2025)
GNND Homebuyer
50% off
HUD homes in revitalization areas
HELPS Pension Exclusion
$3,000/yr
→ $6,000/yr in 2027
Survivor tuition waivers. TX, FL, NY, NJ, IL, PA, MA, NC, SC, OH, WA, and OR offer free or steeply discounted public college tuition for surviving spouses and children of first responders killed in the line of duty.
See your first-responder benefits in a real report
Pick your destinations, tell us your service status, and we'll calculate the approximate pension tax savings, LODD benefits, and reciprocity paths for each city.
Informational only — not legal or tax advice. Always verify with your state POST commission and a CPA.