BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF GROTON: 

Abatement of property taxes for spouses of firefighters, emergency medical technicians, Town of Groton police officers, Groton Long Point police officer, and City of Groton police officers, who die on duty while in performance of their duties. 

(a) Definitions. 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) means 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 or part-time for any valid ambulance service provider located within the geographical boundaries of the Town of Groton. 


EMT duties means 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.  

Fire duties means 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 the fire department. 

Firefighter means any person who is a duly employed member of a municipal fire department and paid for the purpose of performing fire duties full-time or part-time for any valid fire department located within the geographical boundaries of the Town of Groton. 

Line of duty death means 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 officer means a duly sworn member of a municipal police department, serving in an official capacity, full-time or part-time, with compensation or a duly sworn member of the town police department serving the town in an official capacity, full-time or part-time, for any valid police department located within the geographical boundaries of the Town of Groton. 
. 
Police duties means any action which an 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. 

Surviving spouse means the person who was a resident of the town and married to the police officer or firefighter at the time of the police officer’s or firefighter’s death.   

Valid Ambulance Services Provider means any business/non-profit engaged in the business of transporting sick, disabled or injured individuals by ambulance to or from facilities or institutions providing health services.  

(b) In accordance with state statute § 12-81x, there is hereby established effective for the Grand List of October 1, 2022, an abatement of one hundred percent (100%) of municipal real residential property taxes due with respect to real property owned by the surviving spouse of a police officer who has died as a result of the performance of police duties or a firefighter who has died as a result of the performance of fire duties. The abatement only applies to Town taxes due to the Town of Groton and does not apply to any district or other political subdivision taxes that may be due.  

(c) The tax abatement will remain in effect so long as the surviving spouse owns the property as of the October 1st 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.  

(d) Upon the death of any person entitled to tax relief pursuant to this section, the tax relief hereunder shall end the following June 30th. 

(e) 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. 

(f) 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. 

(g) If such surviving spouse remarries, the abatement shall cease commencing with taxes on the October 1st grand list next following the date of such remarriage.  In the event that such remarriage shall terminate, such surviving spouse may apply for the abatement commencing with taxes due on the October 1st grand list next following the date of such termination. 

(h) The surviving spouse’s annual income may not be more than 400% of the Federal 
Poverty Level for a single-person family/household as published annually in January in 
the Federal Register by the Department of Health and Human Services (HSS) for the 48 
contiguous states and the District of Columbia.  

(i) 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.  

(j)    No later than November 1st of each year the surviving spouse shall complete & file with the assessor an application for the 100% abatement & attest annually that 

(1)    they have not remarried since the death of their police officer or firefighter spouse and

(2)    adjusted gross income as reported to the IRS for the prior calendar year does not exceed 400% of the Federal Poverty limit by providing a copy of their completed Form 1040.  

(j) This ordinance shall become effective on the 45th day after publication of the Notice of Passage of the ordinance and shall be applicable to assessment years commencing on or after October 1, 2022.

and be it further 

RESOLVED, that the Town Council will hold a public hearing on a Tax Abatement for Real Property for the Surviving Spouses of Police Officers, Fire Fighters and Emergency Medical Technicians that have Fallen in the Line of Duty on April 5, 2022 at 6:30 p.m. at the Thrive 55+ Active Living Center at 102 New Town Road, Groton CT as well as via Zoom and on GMTV.

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