Read the full stored bill text
House of Representatives
HB5286 / File No. 60 1
General Assembly File No. 60
February Session, 2026 House Bill No. 5286
House of Representatives, March 18, 2026
The Committee on Planning and Development reported
through REP. KAVROS DEGRAW of the 17th Dist.,
Chairperson of the Committee on the part of the House, that the
bill ought to pass.
AN ACT CONCERNING A MUNICIPAL TAX ABATEMENT FOR
SURVIVING DOMESTIC PARTNERS OF POLICE OFFICERS,
FIREFIGHTERS AND EMERGENCY MEDICAL TECHNICIANS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Section 12 -81x of the general statutes is repealed and the 1
following is substituted in lieu thereof (Effective October 1, 2026): 2
The legislative body of any municipality may establish, by ordinance, 3
a program to abate all or a portion of the property taxes due with respect 4
to real property owned and occupied as the principal residence of the 5
surviving spouse or domestic partner, as defined by such ordinance, of 6
a police officer, firefighter or emergency medical technician who dies 7
while in the performance of such officer's, firefighter's or technician's 8
duties. 9
This act shall take effect as follows and shall amend the following
sections:
HB5286 File No. 60
HB5286 / File No. 60 2
Section 1 October 1, 2026 12-81x
PD Joint Favorable
HB5286 File No. 60
HB5286 / File No. 60 3
The following Fiscal Impact Statement and Bill Analysis are prepared for the benefit of the members of
the General Assembly, solely for purposes of information, summarization and explanation and do not
represent the intent of the General Assembly or either chamber thereof for any purpose. In general,
fiscal impacts are based upon a variety of informational sources, including the analyst’s professional
knowledge. Whenever applicable, agency data is consulted as part of the analysis, however final
products do not necessarily reflect an assessment from any specific department.
OFA Fiscal Note
State Impact: None
Municipal Impact:
Municipalities Effect FY 27 $ FY 28 $
All Municipalities Potential
Revenue
Loss
See Below See Below
Explanation
The bill results in a potential revenue loss beginning in FY 27 to
municipalities that choose to implement a property tax abatement for
the spouses of police officer s, firefighter s and emergency medical
technicians who die while performing their duties. The bill expands this
abatement to include domestic partners of qualifying officers,
firefighters, and technicians.
The Out Years
The annualized ongoing fiscal impact identified above would
continue into the future subject to the number of qualifying individuals.
HB5286 File No. 60
HB5286 / File No. 60 4
OLR Bill Analysis
HB 5286
AN ACT CONCERNING A MUNICIPAL TAX ABATEMENT FOR
SURVIVING DOMESTIC PARTNERS OF POLICE OFFICERS,
FIREFIGHTERS AND EMERGENCY MEDICAL TECHNICIANS.
SUMMARY
By law, municipalities may establish a property tax abatement
program by ordinance for the surviving spouses of police officers, fire
fighters, and emergency medical technicians who die in the line of duty.
This bill ex tends eligibility for the abatement to surviving domestic
partners and allows the ordinance to define who is considered a
“domestic partner.”
Under existing law, unchanged by the bill, the abatement may cover
all or some of the property taxes due on the residence that the claimant
owns and occupies as his or her primary residence.
EFFECTIVE DATE: October 1, 2026
COMMITTEE ACTION
Planning and Development Committee
Joint Favorable
Yea 20 Nay 0 (03/06/2026)