[Adopted 12-7-2023[1]]
[1]
Editor's Note: This enactment superseded former Art. VIII,
Exemption for Volunteer Fire Department, adopted 9-30-2020.
The Town of Colchester adopts this article pursuant to § 12-81w
of the Connecticut General Statutes to provide for a property tax
exemption for eligible volunteer members of Colchester Fire &
EMS.
B.
Standard exemption criteria.
(1)
A volunteer member of Colchester Fire & EMS must be: i) an active
member in good standing, ii) not be on probation and iii) have achieved
at least one year of service by October 1 of any year to be eligible
for an exemption of municipal property taxes due on July 1 of the
following year. A member in good standing shall be defined as having
fulfilled the annual requirements for membership in Colchester Fire
& EMS and an individual who has not voluntarily withdrawn from
membership or has not been expelled or suspended from membership.
(2)
The Colchester Fire & EMS member must have received the minimum number of "call responses" during the one year of service as well as meet all the annual training requirements prior to October 1 of any year. Call responses are earned and awarded pursuant to § 129-32.
(3)
The Colchester Fire & EMS member must have been found to have
met the eligibility criteria by the Chief of the Fire Department and
the President of the Fire Company.
C.
Disability exemption criteria.
(1)
If a Colchester Fire & EMS member becomes permanently or temporarily
disabled as a result of the performance of his or her duties as a
Colchester Fire & EMS member, he or she shall be eligible for
an exemption of municipal property taxes if the following criteria
are met:
(a)
At the time the volunteer became permanently or temporarily
disabled, he or she had been a member in good standing of Colchester
Fire & EMS, and not on probation.
(b)
The Chief of the Fire Department and the President of the Fire
Company make a written request to the Board of Selectmen on behalf
of the Colchester Fire & EMS member, detailing the specifics of
the incident in which the member became permanently or temporarily
disabled and recommending an exemption amount and a duration for the
exemption to be applied, provided that no exemption shall be requested
for an amount greater than that authorized by Section 12-81w of the
Connecticut General Statutes.
(c)
Upon receipt of a written request from the Chief of the Fire Department and the President of the Fire Company pursuant to Subsection C(1)(b) of this section, the Board of Selectmen shall consider the facts, inquire further and investigate, if necessary, and, in its own discretion, make a determination as to the amount of the exemption, if any, and as to the duration that an approved exemption will be granted. Any exemption granted by the Board of Selectmen shall require four affirmative votes.
(d)
The Board of Selectmen shall have the discretion to make the
final determination of whether a Colchester Fire & EMS member's
permanent or temporary disability resulted from the performance of
his or her duties as a Colchester Fire & EMS.
(e)
Upon the approval of an exemption for a Colchester Fire & EMS member made in accordance with subsection C(1)(c) of this section, the Board of Selectmen shall notify the Town's Assessor, in writing, and provide the Colchester Fire & EMS member's full name, address, date of birth, the exemption amount and the duration that the exemption will be granted.
A.
The Chief of the Fire Department and the President of the Fire Company shall jointly certify an annual list of every member who has qualified to receive an exemption. The list shall include each member's full name, address, date of birth, total number of call responses earned during the past year and the level of exemption as determined in accordance with the exemption benefit schedule set forth in § 129-31.
B.
In reference to the October 1, 2020 Grand List and every subsequent Grand List thereafter, on or before December 1 of each year, the Chief of the Fire Department and the President of the Fire Company shall submit to the Board of Selectmen and the Assessor a list certified by both the Chief of the Fire Department and the President of the Fire Company identifying the Colchester Fire & EMS members who are eligible for an exemption pursuant to § 129-29.
C.
If the Chief of the Fire Department and the President of the Fire Company fail to provide the Board of Selectmen and the Town Assessor with the list of members who are eligible for an exemption prior to the required deadline set forth in subsection § 129-30B, no Colchester Fire & EMS member shall be eligible for an exemption in the following year.
D.
The Chief of the Fire Department and the President of the Fire Company
shall cause to be maintained such records as may be required by the
Board of Selectmen in order to verify a Colchester Fire & EMS
member's eligibility. These records shall be kept for a period
of no less than seven years.
A.
Colchester Fire & EMS members meeting the eligibility criteria set forth in § 129-29 may be granted an exemption of Town-levied taxes for real property, motor vehicles or personal property for which the eligible Colchester Fire & EMS member may be liable. For any Colchester Fire & EMS member to receive this exemption for the July 1 tax bill of any year, the Board of Selectmen and the Town Assessor must receive the certified qualification list from the Chief of the Fire Department and the President of the Fire Company on or before December 1 of the preceding calendar year. Any exemption will apply to the eligible Colchester Fire & EMS member's assessment on the previous October 1 Grand List.
B.
Definitions and eligibility requirements for varying levels of exemptions
are as follows:
(1)
Definition of Level One exemption. The "Level One exemption" shall
be defined as an exemption applicable to the assessed value of real
or personal property up to an amount equal to the quotient of $490,000
divided by the Town's mill rate in effect at the time of the
assessment, such mill rate being the mill rate that was applicable
to the previous year's Grand List, expressed as a whole number
of dollars per $1,000 of assessed value. Anything to the contrary
notwithstanding, no Colchester Fire & EMS member shall be eligible
for an exemption in excess of the amount of property assessed to the
Colchester Fire & EMS member on the applicable Grand List.
(a)
Qualification requirement for Level One exemption. To qualify for the Level One exemption as defined in this subsection § 129-31B, the Colchester Fire & EMS member must meet the call response and training session criteria set forth in subsection § 129-32B during the one-year period prior to the October 1 assessment date for the year at issue. Call responses will be awarded to each Colchester Fire & EMS member in accordance with the "earned points system" as set forth in § 129-32.
(2)
Definition of Level Two exemption. The "Level Two exemption" shall
be defined as an exemption applicable to the assessed value of real
or personal property up to an amount equal to the quotient of $980,000
divided by the Town's mill rate in effect at the time of the
assessment, such mill rate being the mill rate that was applicable
to the previous year's Grand List, expressed as a whole number
of dollars per $1,000 of assessed value. Anything to the contrary
notwithstanding, no Colchester Fire & EMS member shall be eligible
for an exemption in excess of the amount of property assessed to the
Colchester Fire & EMS member on the applicable Grand List.
(a)
Qualification requirement for Level Two exemption. To qualify for the Level Two exemption as defined in this subsection § 129-31B, the Colchester Fire & EMS member must meet the Call response and training session criteria set forth in subsection § 129-32B during the one-year period prior to the October 1 certification date for the year at issue. Call responses will be awarded to each Colchester Fire & EMS member in accordance with the "earned points system" as set forth in § 129-32.
(3)
Definition of Level Three exemption. The "Level Three exemption"
shall be defined as an exemption applicable to the assessed value
of real or personal property up to an amount equal to the quotient
of $980,000 divided by the Town's mill rate in effect at the
time of the assessment, such mill rate being the mill rate that was
applicable to the previous year's Grand List, expressed as a
whole number of dollars per $1,000 of assessed value. Anything to
the contrary notwithstanding, no Colchester Fire & EMS member
shall be eligible for an exemption in excess of the amount of property
assessed to the Colchester Fire & EMS member on the applicable
Grand List.
(a)
Qualification requirement for Level Three exemption. To qualify for the Level Three exemption as defined in this subsection § 129-31B, the Colchester Fire & EMS member must have completed 25 years of service and have reached the age of 55. Prior to 2001, all years of service count toward the 25 years of service. For years 2001 and thereafter, only years of active service (as defined below) count toward the 25 years of service.
[1]
"Active service" is defined as having met the minimum requirements as defined in § 129-31B(6).
[2]
Active service years do not to be contiguous.
(b)
The Level Three exemption is designed for those members who
served for 25 years with the Colchester Fire & EMS and are aged
55 or older. Retirement is not mandatory and nothing contained herein
prohibits a member with 25 or more years of service from choosing
to remain in active service. Members who have reached 25 years of
service and remain in active service are eligible to obtain the additional
exemptions set forth in Level Four and Five herein as long as they
meet the requirements provided herein.
(4)
Definition of Level Four exemption. The "Level Four exemption" shall
be defined as an exemption applicable to the assessed value of real
or personal property up to an amount equal to the quotient of $1,475,000
divided by the Town's mill rate in effect at the time of the
assessment, such mill rate being the mill rate that was applicable
to the previous year's Grand List, expressed as a whole number
of dollars per $1,000 of assessed value. Anything to the contrary
notwithstanding, no Colchester Fire & EMS member shall be eligible
for an exemption in excess of the amount of property assessed to the
Colchester Fire & EMS member on the applicable Grand List.
(a)
Qualification for the "Level Four exemption." To qualify for the Level Four Exemption as defined in this subsection § 129-31B, the Colchester Fire & EMS member must meet the call response and training session criteria set forth in § 129-32B during the one-year period prior to the October 1 certification date for the year at issue. Call responses will be awarded to each Colchester Fire & EMS member in accordance with the "earned points system" as set forth in § 129-32.
(5)
Definition of Level Five exemption. The "Level Five exemption" shall
be defined as an exemption applicable to the assessed value of real
or personal property up to an amount equal to the quotient of $1,960,000
divided by the Town's mill rate in effect at the time of the
assessment, such mill rate being the mill rate that was applicable
to the previous year's Grand List, expressed as a whole number
of dollars per $1,000 of assessed value. Anything to the contrary
notwithstanding, no Colchester Fire & EMS member shall be eligible
for an exemption in excess of the amount of property assessed to the
Colchester Fire & EMS member on the applicable Grand List.
(a)
Qualification requirement for "Level Five exemption." To qualify for the Level Five exemption as defined in this subsection § 129-31B, the Colchester Fire & EMS member must meet the call response and training session criteria set forth in § 129-32B during the one-year period prior to the October 1 certification date for the year at issue. Call responses will be awarded to each Colchester Fire & EMS member in accordance with the "earned points system" as set forth in § 129-32.
(6)
"Active
service" is defined as having met the minimum call response and training
requirements the previous year.
A.
Requirements are calculated during the time period of October 1 to
September 30 in each year.
B.
Years of service, call responses, department duty shifts and training
requirements shall be earned and awarded to Colchester Fire &
EMS members as follows:
(1)
Years of service:
(a)
Each full year of service shall equal one call toward the call
response requirement.
(4)
Training requirements: Attend, participate and complete the training
requirements set forth in the Fire Department Yearly Training Policy
for the level of service and/or department rank annually and have
successfully completed training in all of the OSHA-mandated subject
areas.
C.
The Chief of the Fire Department or his/her designee shall be solely
responsible for determining which training sessions are approved and
the Chief of the Fire Department or his/her designee shall post information
regarding training sessions at the firehouse or notify members of
training sessions in advance of the sessions being offered.
A.
The exemption provided pursuant to this article shall be applicable
for any real or personal property owned by any eligible Colchester
Fire & EMS member, whether such property is owned individually,
jointly or as tenants in common with one or more other persons. To
receive this exemption, the eligible Colchester Fire & EMS member's
name must appear as a legal owner of record of such property.
B.
The exemption shall be applied first to any real property owned by
the eligible Colchester Fire & EMS member. If the eligible Colchester
Fire & EMS member owns more than one parcel of real property in
the Town of Colchester, the exemption shall be applied first to such
Colchester Fire & EMS member's primary residence. In the
event that the eligible Colchester Fire & EMS member does not
own real property, the exemption will be applied to the personal property
of such Colchester Fire & EMS member in the manner that the Town
Assessor deems appropriate. Under no circumstances shall the exemption
exceed $2,000 of tax benefit per eligible Colchester Fire & EMS
member in any given assessment year.
C.
The Chief of the Fire Department and the President of the Fire Company
are delegated the authority to administer this program and promulgate
rules, forms and regulations consistent with this article and applicable
state statutes. The Chief of the Fire Department and the President
of the Fire Company shall determine the best methods for tracking,
calculating and reporting points earned by members.
D.
The Chief of the Fire Department and the President of the Fire Company
shall i) maintain proper records of all call responses, training and
other criteria described herein, ii) maintain records as may be required
by the Board of Selectmen iii) report information to the Board of
Selectmen related to this article when requested. All records maintained
in accordance with this article shall be kept for a period of no less
than seven years by Colchester Fire & EMS.
The exemptions provided by this article shall become effective
commencing with the October 1, 2023, Grand List.
