[Adopted 9-27-2000 (Ch. III, Art. 7, of the 1975 Code)]
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.
A.
A member in good standing of the East Granby Fire Department (EGFD) or the Granby Ambulance Association (GAA) who resides in the Town shall be eligible to receive an exemption of municipal taxes, as described in § 255-15 below, when he or she meets the following criteria:
[Amended 10-25-2017]
(1)
The member must not receive any remuneration, other than incidental
payments for special duty (e.g. Fire Department fire watch, officer
stipends, mileage reimbursement) or reimbursement of lost wages if
called to court, from the Town for his or her service with the EGFD
or GAA;
[Amended 12-16-2019]
(2)
The member must have completed one year of continuous service with
the EGFD or GAA on or before October 1 of a given year in order to
be eligible for a tax exemption on July 1 of the next following year;
and
B.
The criteria defined by each organization shall be reviewed and approved
by the Board of Selectmen prior to implementation. Any changes in
the criteria shall likewise require Board of Selectmen approval before
implementation. Criteria will be placed on file as a matter of public
record in the office of the East Granby Town Clerk.
[Amended 10-25-2017]
A.
On or before October 1 of each year, the Chief of the EGFD and the President of the GAA shall submit to the Assessor a list of the members of their respective organizations who are eligible as defined in § 255-13 above. This list shall include the address of each individual and the amount, as determined from the schedule in § 255-15 below, for which the member is eligible.
B.
The Chief of the EGFD and President of GAA shall cause such records
as may be required by the Town to be maintained in order to verify
members' eligibility. These records shall be available at any time
during normal business hours for audit by Town staff or by persons
employed by the Town for that purpose.
[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.
[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.
A.
The exemption under this article shall be applied first to any real
property owned by the eligible member or his/her legally married spouse
and taxable in the Town and then against any motor vehicles so owned
and taxable.
B.
The exemption under this article shall be applicable for any real
property or motor vehicle of an EGFD or GAA volunteer eligible for
such exemption whether such property is owned individually, jointly,
or as tenant in common with one or more other persons.
[Amended 10-25-2017]
C.
The Assessor for the Town is delegated the authority to administer
this program and promulgate such forms, rules and regulations consistent
with the ordinance and applicable state statutes.
D.
The Assessor of the Town shall maintain a record of all exemptions
granted in accordance with this article and shall report this amount
from time to time to the Board of Selectmen and Board of Finance.
A.
If a person is certified as being eligible for benefits as defined in § 255-15 above, on October 1 of a given year and subsequently, prior to July 1 of the next following year, becomes ineligible, the benefit he or she would have received will be prorated for the period during which he or she was eligible.
B.
If a person receiving benefits from this article transfers, assigns, grants or otherwise conveys the property to which the exemption is applied or if that person dies, the exemption amount to which that individual would otherwise be entitled, as determined in § 255-15 shall be prorated according to State Office of Policy and Management guidelines.
This article shall become effective commencing with the October
1, 2000, Grand List.
