Under Section 54-193 of the Code of Ordinances of the Town of Westport, the town may provide for the abatement, in whole or in part, of real property taxes on housing rented solely to low or moderate income persons or families.

The Tax Abatement Committee administers the ordinance. The Committee is composed of the Tax Collector, the Assessor and the Finance Director and is responsible for determining the amount of tax abatement to be granted to an eligible owner of low or moderate income housing.