In recognition of and in gratitude for the sacrifice
of police officers and fire fighters who die in the line of duty,
the Town of Newtown does, pursuant to Connecticut General Statutes
§ 12-81x, establish a program to abate all or a portion
of the property tax payable on or after January 1, 2002, with respect
to real property owned and occupied as the principal residence of
the surviving spouse of a police officer or fire fighter who dies
while in performance of such officer's or fire fighter's duties.
This program shall be administered by the Tax
Assessor, who shall devise such forms and applications as necessary
to afford relief to those eligible.
The initial abatement amount shall be equal
to 50% of the taxes due with respect to such property. Under this
program, this level of abatement may be adjusted upward or downward
by the Legislative Council, provided that such adjustment shall not
become effective until the next assessment year after such action.