[Adopted 9-25-2000; amended 5-20-2002; 4-12-2021; 6-23-2022]
To encourage and increase volunteer participation in the Town's
fire and emergency services, there is hereby established a program,
as authorized by General Statutes § 12-81w, to abate the
real and/or personal property taxes due for each fiscal year for a
nonsalaried local emergency management director, any individual who
volunteers his or her services as a firefighter, fire police officer,
as defined in Subsection (a) of § 7-308 of the General Statutes,
emergency medical technician, paramedic, civil preparedness staff,
active member of a volunteer canine search and rescue team, as defined
in General Statutes § 5-249, active member of a volunteer
underwater search and rescue team, or ambulance driver in the Town,
or any individual who is a retired volunteer firefighter, fire police
officer or emergency medical technician and has completed at least
25 years of service as a volunteer firefighter, fire police officer
or emergency medical technician in the Town.
A.
Property
tax relief for eligible persons shall be in the form of an annual
abatement of up to $2,000 for property taxes otherwise due on each
grand list. In no event shall participation in more than one qualifying
organization or office entitle a person to an abatement of more than
the amount specified above for each grand list year.
B.
Any person
who would otherwise be eligible to receive a tax abatement under this
article and who is without sufficient property on the grand list to
receive the full benefit thereof shall be paid a cash stipend by the
Town in the amount sufficient to confer the full benefit to such person.
A.
A person shall be eligible for such property tax relief if such person is a resident of the Town of Killingworth and is a person in one of the categories described in § 412-9 no later than the last day of December next following the date of the grand list to which such abatement shall apply. Eligibility must be determined and reestablished with respect to each succeeding grand list.
B.
For fire company volunteers, the eligibility and amount of such abatement
up to the limits established herein shall be determined by internally
consistent methods adopted by the Killingworth Volunteer Fire Company,
Incorporated, subject to approval by the Board of Selectmen.
C.
For ambulance association volunteers, the eligibility and amount
of such abatement up to the limits established herein shall be determined
by internally consistent methods adopted by the Killingworth Ambulance
Association, Inc., subject to approval by the Board of Selectmen.
D.
For any categories of persons set out in § 412-9 who are not a member of the Killingworth Volunteer Fire Company, Incorporated, or the Killingworth Ambulance Association, Inc., the eligibility and amount of such abatement up to the limits established herein shall be set by the Board of Selectmen.
A.
The Killingworth Ambulance Association, Inc., shall annually prepare
a certified list, signed and dated by its designated representative,
of full active members in good standing as of the last day of December,
along with tax abatement levels determined to apply to each member
in good standing, and such certified list shall be submitted to the
Board of Selectmen for its approval no later than the next following
third Tuesday of January.
B.
The Killingworth Volunteer Fire Company, Incorporated, shall annually
prepare a certified list, signed and dated by its designated representative,
of full active members in good standing as of the last day of December,
along with tax abatement levels determined to apply to each member
in good standing, and such certified list shall be submitted to the
Board of Fire Commissioners for its approval. The Board of Fire Commissioners
shall, upon its approval, promptly transmit such certified list to
the Board of Selectmen for its approval no later than the next following
third Tuesday of January.
The provisions of this article shall become effective 15 days
after publication.
