Clause 43

(Minor Children 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 minor children of a police officer or firefighter killed in the line of duty, provided that the other parent of said children is also deceased. 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. Minor children must be under 18 years of age on July 1. Death of police officer or firefighter must have occurred before July 1.

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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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