Clause 42

(Surviving Spouse of Police Officer or Firefighter killed in the Line of Duty)

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Own As Of July 1

Domicile As of July 1

Documentation Required

Other Requirements

Multiple Owners

Property In Trust

Exemption Amount

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Own As Of July 1 - Applicant only needs to own property. There is no qualifying date.

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Domicile As Of July 1 - Property has to be applicant’s domicile. There is no qualifying date.

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Documentation Requirements - Written verification from the Commissioner of the Fire Department or Police Department.

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Other Requirements - Real estate of a surviving spouse, unless he/she remarries, of a police officer or firefighter killed in the line of duty. Line of duty is defined as the police officer or firefighter having been killed as a result of injuries resulting from the performance of his/her duties. It is not enough that they simply lost their life while on duty.

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Multiple Owners - If there are multiple owners of the property and one filed for an exemption, the applicant will still receive the total exemption amount provided they meet all other requirements.

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Property In Trust - When a property is held in trust with multiple trustees only the applicant, not the co-trustees, must meet the requirements for the exemption. In addition such applicant upon qualifying is eligible for the full exemption amount. The applicant MUST be both a trustee and beneficiary to qualify for the exemption.

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Exemption Amount - Total tax.

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