In recognition of the benefits provided to the Town and its
residents and businesses by the dedicated service of the Town's volunteer
fire and ambulance personnel, the Town hereby establishes a tax exemption
program pursuant to C.G.S. § 12-81w, as amended, for unpaid
volunteer fire and ambulance personnel on the conditions outlined
below.
[Amended 10-25-2017; 12-16-2019]
Exemption of municipally levied real property and motor vehicle taxes ("property taxes") for which the eligible member or his/her legally married spouse may be liable shall be granted to eligible members of the EGFD and GAA on October 1 of the year following their certification of eligibility, as defined in §
255-14 above, according to the following:
A. Maximum benefit. For the period commencing October 1, 2019, and ending
June 30, 2021, the maximum benefit under this section shall be $ 1,500
for all eligible GAA members and be $ 1,500 for eligible EGFD members
who have attained Firefighter One certification and $ 750 for all
eligible persons not having attained Firefighter One certification.
On or after July 1, 2021, the maximum benefit under this section shall
be 2,000 for all eligible GAA members and be $2,000 for all eligible
EGFD members who have attained Firefighter One certification and $1,000
for all eligible persons not having attained Firefighter One certification.
B. Benefit schedule. An eligible member shall receive the maximum benefit,
as defined above; provided, however, that no member will be entitled
to an exemption of more than the total property taxes for which he
or she is liable to the Town.
C. The amount listed above may be modified as described under §§
255-17 and
255-20 below.
[Amended 10-25-2017]
A member who has served a minimum of 20 years on active duty with either the EGFD or GAA and has left the organization in good standing after the effective date of this article shall be eligible to continue to receive the maximum benefit as defined in §
255-15 annually for as long as he or she owns property subject to property tax in East Granby. The benefit shall end at the earlier of the death of the member or the transfer of all property subject to such tax. In order to qualify for this benefit a member must complete a minimum of two years' active service after the effective date of this article. A member who is on an EGFD or GAA granted medical leave, military service with the United States, or absent due to injury where workers' compensation is invoked is considered to be in active service for the purposes of this article.
[Amended 10-25-2017]
The maximum exemption any one person may be eligible to receive is 1 1/2 times the maximum benefit described in §
255-15, above. A person who is an eligible member of both the EGFD and GAA will not receive full separate exemptions for service in both organizations.
[Amended 10-25-2017]
To be eligible for exemption as described in this article, a member of the EGFD or GAA must serve continuously for the designated period outlined in §
255-15 above. Years of service shall not be deemed to be interrupted by EGFD or GAA granted medical leave, military service with the United States, or by injury where workers' compensation is invoked. Otherwise, when a person has served as a volunteer with EGFD or GAA, left such service and then returned, he or she shall not be eligible for exemption until he or she has completed one full fiscal year of service. Upon his or her completion of this year's service, his or her total years of service shall then be deemed to include the total number of years previously served plus the one year.
This article shall become effective commencing with the October
1, 2000, Grand List.