Surviving Spouse of Fire Fighter or Police Officer (Clause 42)

Surviving Spouse of Fire Fighter or Police Officer Killed in Line of Duty

Requirements

  • Own and occupy the property as of July 1 of the tax year
  • Surviving spouse must remain unmarried
  • Death of fire fighter or police officer occurred on or before July 1 of the tax year

Documents Required

Written verification from the Commissioner of the Fire Department or Police Department.

Financial Requirements

None

The Amount of the Exemption is 100% of the Taxes Due.