Town of New Canaan, CT Article VII Volunteer Tax Credit

[Adopted 6-17-2020]

§ 57-22 Purpose.

A. To encourage and increase volunteer participation in the fire and emergency medical services, there is hereby established a program to abate the real and/ or personal property taxes due for any fiscal year in an amount not to exceed the amount set forth herein below for a resident of the Town of New Canaan who volunteers his or her services as a firefighter, emergency medical technician, paramedic or ambulance driver in the Town. These reasons have provided for the Town to establish a tax abatement program pursuant to §§ 12-81w and 12-81x of the Connecticut General Statutes as amended by Public Act No. 99-272, Section 6, for volunteer fire and ambulance personnel on the conditions set forth in this section and §§ 141-17 through 141-22 and such provisions are adopted herein.

B. To further encourage and increase volunteer participation in the fire and emergency medical services, there is hereby established certain additional benefits made available to eligible volunteers as set forth herein.

§ 57-23 Definitions.

As used in this article, the following terms shall have the meanings indicated:

ACTIVE

Certified by the Assistant Chief or secondarily the President of the New Canaan Fire Company No. 1, or the Captain or secondarily the President of the New Canaan Emergency Medical Service, as to members of their respective organizations, or on or before the certification date, as eligible for tax abatement under this article.

BENEFIT

The reduction in property taxes described in § 57-24A and access to Town facilities, § 57-24B, below for eligible residents, and access to Town facilities, § 57-24B for eligible nonresidents.

CERTIFICATION DATE

March 15 of the assessment year commencing October 1, 2018, and each assessment year thereafter.

ELIGIBLE NONRESIDENT

Those who do not reside in the Town of New Canaan who volunteer their services:

A. As an active and in good standing firefighter for the New Canaan Fire Company No. 1 who is not a paid professional of the New Canaan Fire Department Career Staff; or

B. As an active and in good standing emergency medical technician, paramedic or ambulance operator for the New Canaan Emergency Medical Service.

ELIGIBLE RESIDENT

Each person who resides in and pays property tax in the Town of New Canaan who volunteers their services:

A. As an active and in good standing firefighter for the New Canaan Fire Company No. 1 who is not a paid professional of the New Canaan Fire Department Career Staff, or has completed 20 cumulative years of active service in good standing with the New Canaan Fire Company No. 1; or

B. As an active and in good standing emergency medical technician, paramedic or ambulance operator for the New Canaan Emergency Medical Service, or has completed 20 cumulative years of active service in good standing; or

C. Any volunteer who a) has served for a minimum of 20 years of service as an active volunteer in good standing as defined herein above (Subsections A and B); and b) terminates his or her volunteer service; and c) is otherwise eligible for the tax abatement program defined herein above (Subsections A and B), shall continue to receive a tax abatement in the maximum amount permitted by this article per annum as long as they continue to (1) reside in the Town of New Canaan or 2) own taxable property in the Town of New Canaan.

§ 57-24 Tax abatement; Town facility benefits.

A. Property tax abatement.

(1) Each eligible resident shall be entitled to the maximum reduction in property taxes afforded by Chapter 203 § 12-81w otherwise due from that resident for the fiscal year next following the certification date unless the Town of New Canaan determines through ordinance that a lessor amount that is allowed pursuant to Connecticut General Statutes Chapter 203 § 12-81w should be set.

(a) The tax abatement under this article shall be applied first against any real property taxes owing to the Town of New Canaan and then against motor vehicle taxes owing to the Town of New Canaan. In no event will the tax abatement, in combination with other tax benefits for which the volunteer may be eligible, exceed the volunteer's total tax obligation to the Town of New Canaan.

(b) If the volunteer resides in a town or municipality other than New Canaan he/she is still eligible to receive the tax credit, which shall be issued by the Town of New Canaan in check form, payable to the town or municipality in which the volunteer resides, solely for the purposes of tax abatement. The tax abatement under this article shall be applied first against any real property taxes owing to said town or municipality and then against motor vehicle taxes owing to said town or municipality. In no event will the tax abatement, in combination with other tax benefits for which the volunteer may be eligible, exceed his/her total tax obligation to said town or municipality. Proof of taxes due and payable to said town or municipality may be required by the Town of New Canaan before a check is issued.

B. Town facilities.

(1) Each eligible resident and eligible nonresident shall be eligible to request access to any combination or all below Town facility passes/memberships at no cost:

(a) One transfer station first car permit.

(b) One resident family aquatic pass for the Waveny Swimming Pool.

(c) One family play permit to Waveny Platform Tennis Courts.

(d) One adult pass to Mead Park Tennis Courts.

(e) One family membership to Kiwanis Park.

C. Limitations. Benefits set forth herein shall be subject to the following limitations:

(1) Abatement amounts for two or more members can be applied to the same property if each member is a co-owner of that property.

(2) Multiple owners of property. When a property has more than one owner, the amount of the abatement applied cannot exceed the volunteer's proportionate share of the taxes due.

(3) Abatements not cumulative. Any unused abatement or portion thereof shall expire at the end of the fiscal year for which it is granted.

(4) Abatements for fiscal years subsequent to enactment. No later than January 31 of each year, each organization shall submit to the Tax Collector a list signed by the presiding officer showing each volunteer's name, residence address, and the certification (as set forth below) for eligibility. The Tax Collector shall ascertain if an eligible volunteer is delinquent on taxes or any other financial obligation to the Town. If any delinquency exists, the Tax Collector shall notify the volunteer in writing on or before April 1 that the credit cannot be granted until all such delinquencies are paid or otherwise resolved to the Town's satisfaction on or before May 31. No abatement granted under this article shall be used to satisfy any such obligation to the Town.

§ 57-25 Certification for tax abatements, Town facility benefits.

A. Certification criterion.

(1) Eligibility. The New Canaan Fire Company No. 1 and the New Canaan Emergency Medical Service shall determine the criteria for certification of eligibility for their respective members which criteria shall not be less stringent than the criteria for active membership in good standing in their organizations under their respective constitutions and bylaws. These criteria will be provided to the Office of the First Selectman, with notification of any amendments as required.

B. Transmission of certification to Town.

(1) The respective Assistant Chief/Captain/ Presidents of the New Canaan Fire Company No. 1 and New Canaan Emergency Medical Services shall, on or before the certification date:

(a) Submit a certification of eligibility of eligible residents and eligible nonresidents to the Tax Collector for the Town of New Canaan; and

(b) Forward a copy of their certifications to:

[1] The Board of Finance;

[2] The Office of the First Selectman;

[3] The Office of the Tax Assessor;

[4] The Recreation Department;

[5] The Fire Commission; and

[6] The EMS Commission.

§ 57-26 Line of duty death property tax abatement.

Tax abatement for surviving spouses of volunteer firefighters and volunteer emergency medical technicians:

A. The City hereby enacts a tax abatement program with respect to real property owned and occupied as the principal residence of the surviving spouse of a volunteer firefighter or volunteer emergency medical technician who dies while in performance of such officer's or firefighter's or technician's duties pursuant to Connecticut General Statutes § 12-81x and on the terms and conditions provided herein.

B. The purpose of this section is to honor volunteer firefighters and volunteer emergency medical technicians who die while in the performance of their official duties and to ease the resulting financial burden on such volunteer firefighter's or volunteer emergency medical technician's surviving spouse.

C. For purposes of this section, the following terms shall be defined as follows:

EMERGENCY MEDICAL TECHNICIAN or TECHNICIAN

Any person who is certified as an emergency medical technician by the State of Connecticut Office of Emergency Medical Services and is a duly employed or volunteer member of a municipal emergency medical services department in the State of Connecticut, serving in an official capacity, full-time or part-time, with or without pay.

EMT DUTIES

Duties performed while traveling to, at, or returning directly from all dispatch calls routed through the emergency dispatch center, or tests or trials of any apparatus or equipment normally used by the Emergency Medical Services Department; while instructing or being instructed in EMT duties; or while engaging in any other duty ordered to be performed by a superior or commanding officer in the Emergency Medical Services Department.

FIREFIGHTER

Any person who is a volunteer member of a fire department in the State of Connecticut.

INJURY

As determined by the Chief Medical Officer of the Town of New Canaan, a heart attack, stroke, or vascular rupture suffered by a volunteer firefighter or volunteer emergency medical technician shall be presumed to constitute a personal injury sustained in the line of duty by the volunteer firefighter or volunteer emergency medical technician and directly and proximately resulting in death, if:

(1) The volunteer firefighter or volunteer emergency medical technician, while on duty:

(a) Engages in a situation involving nonroutine stressful or strenuous physical law enforcement, fire suppression, rescue, hazardous material response, emergency medical services, disaster relief, or other emergency response activity; or

(b) Participates in a training exercise involving nonroutine stressful or strenuous physical activity;

(2) The heart attack, stroke, or vascular rupture commences:

(a) While the volunteer firefighter or volunteer emergency medical technician is engaged or participating as described in Subsection (1);

(b) While the volunteer firefighter or volunteer emergency medical technician remains on that duty after being engaged or participating as described in Subsection (1); or

(c) Not later than 24 hours after the volunteer firefighter or volunteer emergency medical technician is engaged or participating as described in Subsection (1);and

(d) The heart attack, stroke, or vascular rupture directly and proximately results in the death of the volunteer firefighter or volunteer emergency medical technician, unless competent medical evidence establishes that the heart attack, stroke, or vascular rupture was unrelated to the engagement or participation or was directly and proximately caused by something other than the mere presence of cardiovascular-disease risk factors.

SURVIVING SPOUSE

Defined in accordance with the Connecticut General Statutes.

VOLUNTEER FIRE DUTIES

Duties performed while traveling to, at, or returning directly from fires or fire related calls, alarms of fires or calls for mutual aid assistance, or tests or trials of any apparatus or equipment normally used by the Fire Department; while instructing or being instructed in fire duties; or while engaging in any other duty ordered to be performed by a superior or commanding officer in the Fire Department.

D. Subject to the eligibility terms and conditions set forth herein, there is hereby established, effective with the Grand List of October 1, 2019, an abatement of equal to the maximum amount permissible under Chapter 203, § 12-81w for real property taxes with respect to real property in the Town of New Canaan owned and occupied as a primary residence by the surviving spouse of the following persons:

(1) A volunteer firefighter who dies in the performance of his or her fire duties; or

(2) An emergency medical technician who dies in the performance of his or her EMT duties.

E. In the event the surviving spouse shall not be the sole owner of his or her principal residence, the abatement shall be prorated to reflect such surviving spouse's interest in the property.

F. Termination of abatement.

(1) Municipal real estate taxes due on the real property shall be abated until the earlier of the following events:

(a) The real property ceases being the surviving spouse's primary residence;

(b) The surviving spouse conveys legal title to the real property;

(c) Remarriage of the surviving spouse; or

(d) Upon the death of the surviving spouse.

(2) Notwithstanding Subsection F(1)(a) and (b) above, if a surviving spouse subsequently purchases a different real property in the Town of New Canaan as his or her primary residence, and all other qualifying criteria are satisfied, the tax abatement shall apply to the newly purchased property. The tax abatement may only apply to one property at a time.

G. The Assessor shall prescribe such forms and procedures as he or she deems necessary and appropriate to implement this section. Once such surviving spouse has been determined to be eligible for the abatements provided by this section, no periodic reapplication shall be required.

H. The Assessor, in addition, shall take steps as necessary and appropriate to satisfactorily establish the facts that support the eligibility of the surviving spouse for abatement of municipal real property taxes on an initial and continuing periodic basis.

I. The Tax Collector and the Tax Assessor shall create and maintain records of the sum of the total monies abated as a result of this section on a fiscal and ongoing basis to be submitted for review by the Board of Finance, Board of Selectman and Town Council upon request.

J. This section expressly does not apply to heart and hypertension disease or other disease or occupational conditions that are progressive in nature. To be eligible for benefits under this section there must occur some precipitating work incident that results in a myocardial infarction or other physical injury on the work site itself and that is the direct and sole causation of death. The work site expressly does not include "portal to portal" transportation; that is, from residence to or from the work site.