Conn. Gen. Stat. § 12-81x: Municipal option to abate taxes of surviving spouse of police officer, firefighter or emergency medical technician.

The legislative body of any municipality may establish, by ordinance, a program to abate all or a portion of the property taxes due with respect to real property owned and occupied as the principal residence of the surviving spouse of a police officer, firefighter or emergency medical technician who dies while in the performance of such officer's, firefighter's or technician's duties.