§ 12-167. Tax abatement for surviving spouses of police officers and firefighters.

The city council of the City of Bristol ("the city") finds and determines as follows:

(1)

The city wishes to honor those police officers and firefighters who die while performing their duties as police officers or firefighters.

(2)

Pursuant to C.G.S. § 12-81x, the city is authorized to provide for an abatement of real property taxes with respect to real property owned and occupied by the surviving spouse of a police officer or firefighter who died while performing their duties. Now therefore be it ordained:

Definitions:

i.

For the purposes of this section, "firefighter" is defined as any person who is a duly designated member of the City of Bristol Fire Department.

ii.

For the purposes of this section, "police officer" is defined as a duly sworn member of the City of Bristol Police Department.

iii.

For the purposes of this section, "surviving spouse or partner in a civil union (hereafter referred to as spouse)" is defined as the person who was a resident of the City of Bristol and married to the police officer or firefighter at the time of the police officer's or firefighter's death.

iv.

For the purposes of this section, "fire duties" are defined as 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.

v.

For the purposes of this section, "police duties" are defined as 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.

vi.

In accordance with C.G.S. § 12-81x, there is hereby established effective for the Grand List of October 1, 2017, an abatement of fifty (50) percent of municipal real property assessment 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.

vii.

The tax abatement will remain in effect so long as the surviving spouse 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 city, and all qualifying criteria remain, then the tax abatement shall apply to the new residence.

viii.

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

ix.

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 non-qualifying grantee of such property shall pay the City of Bristol a prorated share of taxes thereby due and owing as provided by C.G.S. § 12-81a.

x.

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.

xi.

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.

xii.

The tax collector of the City of Bristol shall maintain a record of all taxes abated in accordance with this section. Upon the request of the city council, the tax collector shall detail the sum of the total monies abated as a result of this section.

xiii.

When the context of this section 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.

xiv.

If such surviving spouse remarries, the abatement shall cease commencing with taxes on the grand list next following date of such remarriage.

xv.

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. This chapter does not apply to 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 gross negligence or misconduct of the decedent or deaths caused by the decedent's interaction to bring about his or her own death.

xvi.

Further, the work site expressly does not include "portal to portal" transportation; that is, from residence to or from work site.

xvii.

Surviving spouse beneficiaries of any abatement under this section shall cooperate with the city assessor to provide satisfactory documentary proof of real property ownership and residency in such property including a sworn affidavit to establish and maintain eligibility for said benefits. The surviving spouse shall complete a revised affidavit in subsequent years when requested by the assessor.

xviii.

Finally, it is expressly understood that the city council will monitor the financial impact of this chapter and expressly reserves the right to revoke the ordinance.

(3)

This ordinance shall take effect upon adoption.

(Ord. of 10-10-17)