[Adopted 4-24-2023[1]]
[1]
Editor's Note: This ordinance also repealed former Art. V, Abatement For Emergency Medical Services Personnel, adopted 3-25-2002.
The Town of Monroe is desirous of showing its appreciation for the faithful and courageous performance of duties performed by the volunteer emergency medical services ("EMS") personnel ("EMS volunteers") and volunteer firefighters in the Town of Monroe ("EMS volunteers" and "volunteer firefighters" are hereinafter collectively referred to as "volunteer" or "volunteers") and to encourage others to serve the Town in such capacity. Now therefore, pursuant to § 12-81w of the Connecticut General Statutes, as amended, the Town of Monroe hereby establishes and authorizes a tax abatement program of real and/or motor vehicle property taxes for the benefit of eligible volunteers on the conditions set forth herein below.
Each eligible volunteer, as defined in § 470-15, shall have any real and/or motor vehicle property taxes owed to the Town of Monroe by such volunteer abated in an amount equal to the lesser of the total amount of real and/or motor vehicle property taxes owed to the Town of Monroe for such fiscal year or an amount as calculated as follows:
A. 
As to each eligible active membership volunteer:
(1) 
For the first two years of active service: $500; or
(2) 
For the third and fourth years of active service: $750; or
(3) 
For five years of active service: $1,000; or
(4) 
For six years of active service: $1,250; or
(5) 
For seven years of active service: $1,500; or
(6) 
For eight years of active service: $1,750; or
(7) 
For nine years of active service or more: $2,000.
B. 
As to each eligible veteran membership volunteer: $250.
C. 
As to each eligible retired veteran membership volunteer: $500.
A. 
To be eligible for the tax abatement pursuant to this article for any fiscal year, an eligible volunteer shall, on or before April 30, prior to such fiscal year, present a completed application on forms prepared by the Finance Department, which shall include a written statement certified to by, which statement shall include the name and address of said volunteer, an itemized list of all requirements for active membership, whether said person has met each of those requirements for the prior calendar year, and the total number of years in which said volunteer met the requirements for active duty for the Town of Monroe ("eligibility statement"). For each EMS volunteer, the eligibility statement shall be certified by both the EMS Chief and the Chairman of the EMS Commission. For each volunteer firefighter, the eligibility statement shall be certified by the Chief of the volunteer's Fire Department.
B. 
Active membership status: "active membership" shall be established:
(1) 
For each EMS volunteer, based upon the existing policy of the EMS Commission as of July 1, 2022, and may be further amended by resolution of the Town Council following the earlier of either (a) receipt of a report and recommendation from the EMS Commission or (b) after 30 days following a request from the First Selectman or Town Council for such report and recommendation; and,
(2) 
For each volunteer firefighter, based upon the requirements in effect pursuant to the Town Code on July 1, 2022, and may be further amended by resolution of the Town Council following the earlier of either (a) receipt of a report and unanimous recommendation from all three fire chiefs or (b) after 30 days following a request from the First Selectman or Town Council for such report and recommendation.
C. 
Veteran membership status: "veteran membership" shall be established for each volunteer who has not retired from such volunteer service to the Town and does not meet the criteria for active membership for a given year, yet previously met the requirements for active membership for a minimum of 15 prior years.
D. 
Retired veteran membership status: "retired veteran membership" shall be established for each retired volunteer who has served as a volunteer and who achieved the requirements for active membership for at least 25 years.
A. 
The tax abatement under this article shall be determined by the Finance Department after any and all other applicable abatements and/or tax relief benefits, then applied first against any real property taxes owing to the Town of Monroe and then against motor vehicle taxes owing to the Town of Monroe. In no event will all applicable tax abatements and/or tax relief benefits, for which the volunteer may be eligible, exceed the volunteer's total tax obligation to the Town of Monroe.
B. 
If the eligible volunteer resides in a Connecticut municipality other than Monroe, said volunteer is still eligible to receive a tax credit, which shall be issued by the Town of Monroe in check form, payable to the 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 municipality and then against motor vehicle taxes owing to said municipality. In no event will all applicable tax abatements and/or tax relief benefits for which the volunteer may be eligible, exceed the volunteer's total tax obligation to said municipality. Proof of taxes due and payable to said municipality shall be required by the Town of Monroe before a check is issued.
The Finance Department of the Town of Monroe shall maintain a record of all taxes abated in accordance with this article.
The tax abatement under this article shall be applicable for any real property or motor vehicle of a volunteer eligible for such abatement, whether such property is owned individually, jointly, or as tenant in common with one or more other persons. Moreover, it shall also be applicable to any taxes incurred by volunteers as a result of the lease of a motor vehicle.
This article shall be amended as of April 24, 2023, and take effect and shall be applicable to taxes owing beginning with taxes on the Grand List of October 1, 2022, after publication in accordance with Chapter II, § II-6 of the Town Charter.