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Spouse of Fallen Law Enforcement Officer or Rescue Worker Tax Credit Description

The tax credit is 100% of the County real property tax on the dwelling of a surviving spouse (who has not remarried), of a fallen law enforcement officer or fallen rescue worker, if: The dwelling was owned by the fallen law enforcement officer or fallen rescue worker at the time of their death; or if The dwelling was owned by the fallen law enforcement officer or fallen rescue worker at the time of their death; or if; The fallen law enforcement officer or rescue worker or the surviving spouse was domiciled in the State as of the date of the fallen law enforcement officer's or rescue worker's death, and the dwelling was acquired by the surviving spouse within 2 years of the fallen law enforcement officer's or rescue worker's death; or if; The dwelling was acquired after the surviving spouse qualified for a credit for a former dwelling under 1) or 2) above, to the extent of the previous credit. Application for the tax credit should be submitted to the Division of Treasury by April 1, to receive the tax credit for the next taxable year.
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