Surviving Minor of Fire Fighter / Police Officer (Clause 43)

Surviving Minor Children of Fire Fighter or Police Officer Killed in the Line of Duty.


  • Own and occupy the property as of July 1 of the tax year
  • Minor child must be under 18 years of age on July 1 of the tax year
  • 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


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