[Adopted 11-26-2007]
A.
In proud recognition and gratitude for the honorable sacrifice of
fallen police officers and fire fighters in the City of West Haven,
pursuant to § 12-81x of the Connecticut General Statutes,
a program is hereby established to abate the property taxes payable
on or after January 1, 2008, with respect to real property owned and
occupied as the principal residence of the surviving spouse of a police
officer or fire fighter in the City of West Haven who dies in the
performance of such officer's or fire fighter's duties or
shall have died from the proximate effects of any injury or ailment
sustained while in the actual discharge of such duty.
B.
For the purposes of this article, "duty" shall mean any action which
a police officer or fire fighter 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 of the police officer or fire fighter.
C.
There shall be a 100% abatement of the property tax on any real property
owned and occupied as the principal residence of the surviving spouse
of a police officer or fire fighter in the City of West Haven who
dies while in the performance of such police officer's or fire
fighter's duties or shall have died from the proximate effects
of any injury or ailment sustained while in the discharge of such
duty for a period of five years as well as a refund of the taxes paid
on said real property after said police officer or fire fighter dies
during such five-year period. Said abatement may be transferred to
another property used as the principal residence of the surviving
spouse with the approval of the West Haven City Council.
D.
The abatement on the real property tax should terminate:
(1)
At the end of five years following the death;
(2)
Upon the death of the surviving spouse during said five-year period;
(3)
Upon conveyance of title to the subject property during said five-year
period; or
(4)
Upon the remarriage or entering into a civil union by the surviving
spouse during said five-year period.
E.
This program shall be administered by the Tax Assessor of the City
of West Haven, who shall devise such forms and applications as necessary
to afford relief to those eligible.
