Conn. Gen. Stat. » Title 12 — TAXATION · Chapter 203 — Property Tax Assessment
Connecticut General Statutes

Conn. Gen. Stat. § 12-81x (2025)

Municipal option to abate taxes of surviving spouse of police officer, firefighter or emergency medical technician

✓ laws through the 2024 session: the source has not yet published 2025 Public Acts (checked Sept. 2026)
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The legislative body of any municipality may establish, by ordinance, a program to abate all or 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 emergency medical technician who dies while in the performance of such officer's, firefighter's or technician's duties.

(P.A. 00-215, S. 10, 11; P.A. 13-204, S. 2.)

History: P.A. 00-215 effective June 1, 2000; P.A. 13-204 added provisions re surviving spouse of emergency medical technician as eligible for abatement.

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Notes of Decisions
Cited in 1 case, 2003–2003 · leading case: Interlude, Inc. v. Skurat, 831 A.2d 235 (Conn. 2003).
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Interlude, Inc. v. Skurat, 831 A.2d 235 (Conn. 2003). · cites it 2× “tutes § 12-81u (abatement of taxes on real and personal property of certain communications establishments); General Statutes § 12-81v (abatement of taxes on property of electric cooperatives); General Statutes § 12-8 lw (abatement of portion of taxes on property owned by local…”
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