Municipal option to abate taxes of surviving spouse of police officer, firefighter or emergency medical technician

The legislative body of any municipality may establish, by ordinance, a program to abate all or a portion of the property taxes due with respect to real property owned and occupied as the principal residence of the surviving spouse of a police officer, firefighter or emergency medical technician who dies while in the performance of such officer's, firefighter's or technician's duties.

(P.A. 00-215, S. 10, 11; P.A. 13-204, S. 2.)

History: P.A. 00-215 effective June 1, 2000; P.A. 13-204 added provisions re surviving spouse of emergency medical technician as eligible for abatement.