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General Assembly Substitute Bill No. 5125
January Session, 2019
AN ACT INCREASING THE PROPERTY TAX ABATE MENT FOR
CERTAIN FIRST RESPON DERS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Section 12-81w of the general statutes is repealed and the 1
following is substituted in lieu thereof (Effective July 1, 2019): 2
The legislative body of any municipality may establish, by 3
ordinance, a program to provide property tax relief for a nonsalaried 4
local emergency management director, any individual who volunteers 5
his or her services as a firefighter, fire police officer, as defined in 6
subsection (a) of section 7-308, emergency medical technician, 7
paramedic, civil preparedness staff, active member of a volunteer 8
canine search and rescue team, as defined in section 5-249, active 9
member of a volunteer underwater search and rescue team, or 10
ambulance driver in the municipality, or any individual who is a 11
retired volunteer firefighter, fire police officer or emergency medical 12
technician and has completed at least twenty-five years of service as a 13
volunteer firefighter, fire police officer or emergency medical 14
technician in the municipality. Such tax relief may provide either (1) 15
(A) for the period commencing July 1, 2019, and ending June 30, 2021, 16
an abatement of up to one thousand five hundred dollars in property 17
taxes due for any fiscal year, and (B) on and after July 1, 2021, an 18
abatement of up to two thousand dollars in property taxes due for any 19 Substitute Bill No. 5125
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fiscal year, or (2) an exemption applicable to the assessed value of real 20
or personal property up to an amount equal to the quotient of one 21
million dollars divided by the mill rate, in effect at the time of 22
assessment, expressed as a whole number of dollars per one thousand 23
dollars of assessed value. Any ordinance may authorize interlocal 24
agreements for the purpose of providing property tax relief to such 25
volunteers who live in one municipality but volunteer or volunteered 26
their services in another municipality. 27
This act shall take effect as follows and shall amend the following
sections:
Section 1 July 1, 2019 12-81w
PD Joint Favorable Subst.