AN ACT CONCERNING A MUNICIPAL TAX ABATEMENT FOR SURVIVING DOMESTIC PARTNERS OF POLICE OFFICERS, FIREFIGHTERS AND EMERGENCY MEDICAL TECHNICIANS.

HB 5286 allows municipalities to create property tax abatement programs for surviving domestic partners of police officers, firefighters, and emergency medical technicians who die while on duty. The bill replaces existing law (which only covered surviving spouses) to explicitly include domestic partners, as defined by local ordinance, who own and live in the property as their primary residence. Municipalities would need to adopt specific ordinances to implement this tax relief, effective October 1, 2026. This policy directly affects eligible surviving domestic partners of covered first responders in communities that choose to adopt the program.