[Adopted 2-28-2023 by Ord. No. 2023.01]
The Town of East Hampton recognizes the valiant and courageous
efforts of police officers, firefighters and emergency medical technicians
(EMTs). Therefore, pursuant to Section 12-81x of the Connecticut General
Statutes, the Town Council of the Town of East Hampton hereby establishes
this article for the abatement of 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 EMT who suffers a line of duty death.
The following words, terms and phrases, when used in this section,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates a different meaning.
Any person who is certified as an emergency medical technician
by the State of Connecticut Office of Emergency Medical Services performing
EMT duties full-time, part-time or volunteer for any valid ambulance
service provider.
Duties performed while traveling to, at, or returning directly
from calls routed through an emergency dispatch center, or tests or
trials of any apparatus or equipment normal normally used by the employer
ambulance service provider; while instructing or being instructed
in EMT duties; or while engaging in any other duty ordered to be performed
by a superior or commanding officer in the ambulance service provider;
or while in performance of medical rescue services for which the EMT
is licensed during times when not on duty.
Duties performed while at fires, while answering alarms of
fires, while answering calls for mutual aid assistance, while returning
from calls for mutual aid assistance, while directly returning from
fires, while at tests or trials of any apparatus or equipment normally
used by the Fire Department, while going to or returning directly
from such tests or trials, while instructing or being instructed in
fire duties, and any other duty ordered to be performed by a superior
or commanding officer in a fire department; or while in performance
of firefighting or rescue services for which the firefighter is certified
during times when not on duty.
Any person who is a duly employed, paid or volunteer member
of a municipal fire department for the purpose of performing fire
duties full-time or part- time for any valid fire department.
The death occurs while the firefighter, emergency medical
technician, or police officer is performing an action solely related
to performance of their regular work or as a part of it. It does not
include deaths that could just have likely occurred while not on duty.
Travel to and from the place of business is not considered in the
line of duty.
Any action which a police officer is obligated or authorized
by law, rule, regulation, or written condition of employment of service
to perform during regularly scheduled hours, or other hours that qualify
for compensation from a local police department, whether performed
on duty or while not on duty.
A duly sworn member of a certified police department or certified
police agency serving in an official capacity, full-time or part-time.
The person who was a resident of the Town of East Hampton
and married to the police officer, firefighter or EMT at the time
of the police officer's, firefighter's or EMT's death.
Any business/nonprofit engaged in the business of transporting
sick, disabled or injured individuals by ambulance to or from facilities
or institutions providing health services.
In accordance with C.G.S. § 12-81x, there is hereby
established effective for the Grand List of October 1, 2023, and subsequent
Grand Lists, an abatement of 50% of municipal real residential property
taxes due with respect to real property owned by the surviving spouse
of a police officer, firefighter or EMT who suffers a line of duty
death while a resident of East Hampton. The abatement only applies
to Town taxes due to the Town of East Hampton and does not apply to
any district or other political subdivision taxes that may be due.
A.
The tax abatement will remain in effect so long as the surviving
spouse owns the property as of the October 1 Grand List and occupies
the residence as their primary residence or until the spouse conveys
their fee interest in the subject residence. If the spouse subsequently
purchases another residence in the Town, and all qualifying criteria
remain, then the tax abatement shall apply to the new residence. For
any property that is in a trust, a copy of the trust agreement must
be provided to the assessor for review. The terms of the trust agreement
are that the claimant must be considered to be the primary beneficiary
of the trust.
B.
Upon the death of any person entitled to tax relief pursuant to this
section, the tax relief hereunder shall end the following June 30.
C.
If any person who is entitled to a tax abatement hereunder conveys
their fee title in the property with respect to which the tax abatement
hereunder has been granted, the tax relief shall be suspended as of
the date of conveyance and the nonqualifying grantee of such property
shall pay the Town a prorated share of taxes thereby due and owing.
The assessor is to be notified by the applicant of the transfer within
10 days of the property transfer date.
D.
The property tax relief provided for in this section shall, in any
case where title to real property is recorded in the name of the qualifying
surviving spouse and any other person or persons, be prorated to reflect
the fractional portion of such qualifying spouse, or, if such property
is a multiple-family or multiple-use dwelling, such relief be prorated
to reflect the fractional portion of such property occupied by the
qualifying spouse. A spouse desiring such abatement shall submit an
application to the assessor requesting a determination as to whether
such abatement is permitted.
E.
If such surviving spouse remarries, the abatement shall cease commencing
with taxes on the October 1 Grand List next following the date of
such remarriage.
A.
The Tax Collector and Assessor shall prescribe with regard to their
respective duties under this section such forms and procedures as
may be necessary to implement this section. The Assessor, in addition,
shall take such steps necessary to satisfactorily establish the facts
as to the qualifying surviving spouse's interest in the property,
by requesting such documents as the Assessor deems necessary. Such
documentation will be required yearly to continue the tax abatement.
Eligibility shall be determined by the Assessor and/or their designee,
and such determination shall be final.
B.
No later than November 1 of each year, the surviving spouse shall
complete and file with the assessor an application for the abatement
and shall attest annually that they have not remarried and that they
remain otherwise qualified under the terms of this article.
