[Adopted 11-2-2000, effective 11-30-2000]
In accordance with Connecticut Public Act 99-272,
Section 6, [1] the Tax Collector's office shall provide a property tax
abatement ("property tax abatement"), in an amount calculated as set
forth below, to each individual who is, as of each determination date,
an active emergency services volunteer and is otherwise eligible.
Such abatement shall be applied, up to the whole thereof, to the first
installment of tax due from the emergency services volunteer following
the determination date, and any remaining balance thereof shall be
applied to the second installment of tax due following the determination
date. Such tax abatement shall in no event exceed such individual's
total property tax payment liability or be construed to carry over
from year to year. An emergency services volunteer who is delinquent
in the payment of property tax shall not be eligible to receive an
abatement hereunder.
[1]
Editor's Note: See § 12-81W of the
Connecticut General Statutes.
As used in this article, the following terms
shall have the meanings indicated:
Full and active membership in one or more of the emergency
service organizations in accordance with the bylaws of such organization
and possessing the appropriate certification to provide emergency
services in accordance with the respective emergency service organization's
bylaws and any applicable state or federal law. The term "active"
shall specifically exclude any emergency service volunteers who are
deemed probationary ("probationary emergency service volunteers")
in accordance with the respective emergency service organization's
bylaws.
A bona fide response to a broadcast request issued from the
Weston emergency dispatch office to an emergency incident and bona
fide participation in a community service event utilizing emergency
response apparatus.
January 1 of each year.
Includes the recognized EMS, fire rescue, and fire police
organizations serving the Town of Weston.
Includes any individual actively engaged in one or more of
the emergency service organizations. In no event shall participation
in more than one emergency service organization entitle an emergency
service volunteer to a property tax abatement of more than $1,000.
The inability to engage in any substantial gainful activity
by reason of any medically determinable physical or mental impairment
which can be expected to result in death or to be of long-continued
and indefinite duration.
The duly elected Chief or the EMS Operations Officer, as
appropriate, of the Weston Volunteer Fire Department.
The aggregate of calls attended between the determination
date of the previous year and the determination date of the current
year.
The aggregate of all property tax, whether assessed against
real or personal property, payable to the Town of Weston by an emergency
service volunteer.
Total points ("total points") shall be the sum
of points (each a "point") accumulated from the determination date
of the previous year until the determination date of the current year.
Points shall be assessed in accordance with the following table:
|
Type of Service
|
Points Assessed
|
|---|---|
|
Call (as defined above) commencing between the
hours of 6:00 a.m. and 6:00 p.m.
|
3
|
|
Call (as defined above) commencing between the
hours of 6:01 p.m. and 5:59 a.m.
|
2
|
|
Monthly drill or meeting
|
1
|
|
Weekly drill
|
1
|
|
Possession of Fire Fighter I or II certification
|
10 each
|
|
Possession of EMT certification
|
10
|
|
Possession of HAZMAT Operational, MRT, MAST
or DEFIB certification
|
5 each
|
|
Each hour of training not otherwise recognized
hereunder and approved in writing by the senior operational authority
of the applicable emergency service organization
|
1
|
|
Each year of active service
|
1
|
|
Elective office (line or civil, fire or EMS)
as set forth in the bylaws of the Weston Volunteer Fire Department
|
10
|
|
Membership and participation in the group of
EMS personnel which is scheduled to respond to emergency incidents
during a certain period (e.g., night duty)
|
1/3
|
|
Chairmanship of a standing committee as defined
in the bylaws of the Weston Volunteer Fire Department
|
5 each
|
|
Each Department-related community service event
which is not otherwise a "call" and is approved in writing by the
senior operational authority of the applicable emergency service organization
|
1
|
A.
Entitlement to, and amount of, property tax abatement
shall be determined in accordance with the following table:
|
Level
|
Total Calls
|
Total Points
|
Amount of Property Tax Abatement
| |
|---|---|---|---|---|
|
1
|
30
|
100 or more
|
$1,000
| |
|
2
|
20
|
75 to 99
|
$750
| |
|
3
|
10
|
50 to 74
|
$500
| |
|
4
|
6
|
30 to 49
|
$250
|
B.
An emergency service volunteer must meet both the
total calls and the total points requirement of a given level as set
forth above in order to qualify for that level's amount of property
tax abatement.
A.
In the event an active emergency service volunteer
who is otherwise entitled to a property tax abatement lacks such amount
in total property tax payment liability in his or her name, such individual's
spouse, who is domiciled with him or her, whether or not such spouse
is an active emergency service volunteer, shall be entitled to receive
the balance up to such spouse's total property tax payment liability.
B.
In the event an active emergency service volunteer
entitled to a property tax abatement is domiciled with and is the
spouse or child of another active emergency service volunteer entitled
to a property tax abatement, each shall be entitled to the full amount
to which he or she would otherwise be entitled.
A.
Any emergency service volunteer having a medical disability
who has been active for an aggregate of 30 or more years and who is
active at the determination date shall be entitled to the maximum
property tax abatement of $1,000.
B.
Any emergency service volunteer who has been medically
disabled in the line of duty and has been active for an aggregate
of five or more years shall be entitled to the maximum property tax
abatement of $1,000 for the remainder of his or her lifetime.
C.
The spouse of any emergency services volunteer who
is killed in the line of duty shall be entitled to the maximum property
tax abatement of $1,000 for the remainder of his or her lifetime.
Probationary emergency service volunteers may
accumulate points and calls but shall in no event be entitled to a
property tax abatement unless he or she is active on the determination
date and is otherwise eligible.
This property tax abatement shall be in addition
to and not a limitation of any other tax abatement, rebate, exemption,
or other discount to which any emergency service volunteer may be
entitled.
Any disputes regarding the construction, interpretation,
or administration of this article shall be resolved by a duly constituted
meeting of the Weston Volunteer Fire Department Executive Committee
and/or the EMS Executive Committee, as appropriate, its decision being
subject to the review and approval of the Weston Board of Selectmen.
Certification of an active emergency service
volunteer's eligibility hereunder shall be delivered to the Tax Collector's
office on or before May 15 of each year by the Executive Committee
of the Weston Volunteer Fire Department.
This article shall take effect and shall be
applicable to the tax installment due in July of the year 2001.
