Substitute House Bill No. 5125
Public Act No. 19-36
AN ACT INCREASING TH E 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 Section 12-81w of the general statutes is repealed and the
following is substituted in lieu thereof (Effective July 1, 2019):
The legislative body of any municipality may establish, by
ordinance, a program to provide property tax relief for a nonsalaried
local emergency management director, any individual who volunteers
his or her services as a firefighter, fire police officer, as defined in
subsection (a) of section 7-308, emergency medical technician,
paramedic, civil preparedness staff, active member of a volunteer
canine search and rescue team, as defined in section 5-249, active
member of a volunteer underwater search and rescue team, or
ambulance driver in the municipality, or any individual who is a
retired volunteer firefighter, fire police officer or emergency medical
technician and has completed at least twenty-five years of service as a
volunteer firefighter, fire police officer or emergency medical
technician in the municipality. Such tax relief may provide either (1)
(A) for the period commencing July 1, 2019, and ending June 30, 2021,
an abatement of up to one thousand five hundred dollars in property
taxes due for any fiscal year, and (B) on and after July 1, 2021, an Substitute House Bill No. 5125
Public Act No. 19-36 2 of 2
abatement of up to two thousand dollars in property taxes due for any
fiscal year, or (2) an exemption applicable to the assessed value of real
or personal property up to an amount equal to the quotient of one
million dollars divided by the mill rate, in effect at the time of
assessment, expressed as a whole number of dollars per one thousand
dollars of assessed value. Any ordinance may authorize interlocal
agreements for the purpose of providing property tax relief to such
volunteers who live in one municipality but volunteer or volunteered
their services in another municipality.