[Adopted 11-18-2003 by Ord. No. 86]
The Town of Wolcott 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 Wolcott 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 dies in the line of duty.
A qualifying surviving spouse shall receive a ten-percent assessment
credit on his or her real property owned and occupied as his or her
principal residence. This assessment credit will be in addition to
any other credit that he or she is entitled to receive. If the inclusion
of this credit causes the total real property assessment to be reduced
to or below zero, there shall be no application of the remaining credit
to any other assessment, be it real property, motor vehicle, or personal
property.
If such surviving spouse shall remarry or cohabitate with an
unrelated adult of the opposite sex, then the abatement shall cease
as of the next Grand List. The death of the police officer, firefighter
or EMT must have occurred while the deceased was a resident of the
Town of Wolcott. Real property on which the abatement is being applied
must be the primary residence of the surviving spouse. The abatement
shall apply to real property only; and in lieu of ownership of real
property, no substitutions shall apply.
For purposes of this article only, the following definitions
shall apply:
A death which occurs as a direct and proximate result of a personal
injury sustained while engaged in a line-of-duty activity, or which
arose out of and as a result of such person's performance of a line-of-duty
activity, including deaths caused by infectious disease contracted
while performing line-of-duty activities or from exposure to hazardous
materials while performing line-of-duty activities.
Not included under this definition are deaths attributed to
natural causes, except for a medical condition which arises out of
a specific line-of-duty activity. Also not included under this definition
are deaths which occur while engaged in illegal activity, deaths attributed
to alcohol or controlled substance abuse, deaths caused by the gross
negligence or misconduct of the decedent or deaths caused by the decedent's
intention to bring about his or her own death.
A person who has successfully completed the requirements
of the State of Connecticut, Department of Health Services, Office
of Emergency Medical Services, and shall include EMT-P (Emergency
Medical Technician-Paramedic) and MRT (Medical Response Technician),
and who is employed by or a member of a volunteer, municipal, county,
state or federal ambulance, fire or police department that is duly
certified pursuant to C.G.S. § 19a-175. Individuals employed
by privately funded institutions or corporations are not to be considered
emergency medical technicians for the purposes of this article.[1]
A person who is involved in the prevention and suppression
of fires; or the enforcement of federal, state, county or municipal
laws/codes concerning fire prevention, suppression or arson and who
is employed by or a member of a volunteer, municipal, county, state
or federal fire department that is duly authorized and empowered under
law to engage in fire suppression and prevention activities. Individuals
employed by privately funded institutions or corporations are not
to be considered firefighters for purposes of this article.
Any action which is required or authorized by law, rule,
regulation, or condition of employment or service, either as a volunteer
or for which compensation is provided by the employing agency and
which action is directly related to the protection of life and/or
property of the citizenry. The term "line of duty" is not synonymous
with "on duty." The surviving spouse of an "off-duty" police officer
or firefighter, who dies as a result of responding to or returning
from a fire or hazardous activity, shall be considered for such abatement.
A person who is employed in public safety or in crime control
or reduction through the enforcement of criminal, traffic or juvenile
laws and who is employed by a municipal, county, state or federal
law enforcement agency and who is duly sworn and certified and has
arrest powers granted by law. Individuals employed by privately funded
institutions or corporations are not to be considered police officers
for purposes of this article.
The home owned by and in which the surviving spouse resides
for at least nine months of the year.
Real estate (land) which includes a livable structure (house,
condominium, etc.).
Any person claiming the abatement provided under this article
for any assessment year and subsequent assessment years shall, not
later than the 31st day of December following the first date of such
assessment year, file with the office of the Assessor of the Town
of Wolcott a written application claiming such exemption on a form
approved for such purpose by the Assessor. Failure to file such application
as prescribed herein with respect to any assessment year shall constitute
a waiver of the right to such exemption for such assessment year,
but not for subsequent assessment years.
This article shall take effect on the 21st day following publication
and shall apply to the Grand List of October 1, 2003, and subsequent
Grand Lists.
