As used in this article, the following terms shall have the
meanings indicated:
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.
Any person who is a duly designated a member of one of the
Town of Monroe volunteer fire departments.
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 the Police Department.
A duly sworn member of the Town of Monroe Police Department.
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.
A.
In accordance with Connecticut General Statutes, § 12-81x,
there is hereby established, effective for the Grand List of October
1, 2010, an abatement of 100% of municipal real 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.
B.
The tax abatement will remain in effect so long as the surviving
spouse occupies the residence as his or her primary residence or until
the spouse conveys his or her 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.
C.
Upon the death of any person entitled to tax relief pursuant to this
article, the tax relief hereunder shall end the following June 30.
D.
If any person who is entitled to a tax abatement hereunder conveys
his or her 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 as provided by Connecticut General Statutes, § 12-81a.
E.
The property tax relief provided for in this article 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 shall 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.
A.
The Tax Collector and Assessor shall prescribe, with regard to their
respective duties under this article, such forms and procedures as
may be necessary to implement this article. 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.
B.
The Tax Collector of the Town shall maintain a record of all taxes
abated in accordance with this article. Upon the request of the Town
Council, the Tax Collector shall detail the sum of the total monies
abated as a result of this article.
When the context of this article so requires, the masculine
gender shall include the feminine and neuter, and vice-versa, and
the singular shall include the plural, and the plural, the singular.
If such surviving spouse remarries or enters into another civil
union, the abatement shall cease commencing with taxes on the grand
list next following date of such remarriage or civil union.
A.
This chapter expressly does not apply to heart and hypertension disease
or other diseases or occupational conditions that are progressive
in nature. Rather, to be eligible for benefits under this chapter
there must occur some precipitating work incident that results in
a myocardial infarction or other physical injury on the work site
itself that is the direct and sole causation of death.
B.
Further, the work site expressly does not include portal-to-portal
transportation, that is, from residence to or from the work site,
with the exception of the Monroe volunteer fire departments responding
to a fire call.
C.
Finally, it is expressly understood that the Town Council will monitor
the financial impact of this article and expressly reserves the right
to revoke this article.
