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.
EMERGENCY MEDICAL TECHNICIAN (EMT)
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.
EMT DUTIES
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.
FIRE DUTIES
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.
FIREFIGHTER
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.
LINE OF DUTY DEATH
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.
POLICE DUTIES
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.
POLICE OFFICER
A duly sworn member of a certified police department or certified
police agency serving in an official capacity, full-time or part-time.
SURVIVING SPOUSE
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.
VALID AMBULANCE SERVICES PROVIDER
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.