Town of Clinton, CT Article VII Volunteer Fire Department Tax Exemption Program

[Adopted 7-1-2015[1]]

[1] Editor's Note: This ordinance also superseded former Art. VII, Volunteer Fire Department Tax Exemption Program, adopted 8-17-2014, and provided that it would be effective on the Grand List of October 1, 2014.

§ 465-13 Active members.

Active members, hereinafter referred to as "members," as defined by the Department's bylaws, are members of the Fire Fighter Division, the Emergency Medical Service Division, and the Fire Police Division.

§ 465-14 Applicability.

This program is applicable to active members of the Clinton Volunteer Fire Department who meet the requirements as set forth in the bylaws and the Town of Clinton Volunteer Tax Exemption Program.

§ 465-15 Purpose.

Such property tax relief shall be in the form of an exemption to lessen or pay a member's tax liability, not to exceed $1,000 per tax year per member. Upon review of a member's compliance with the bylaws and attendance records, the Fire Chief shall attest to the accuracy of the list of qualifying members. The list shall be provided to the Board of Selectmen prior to their second meeting in December. Upon approval, it will be forwarded to the Assessor by December 30 for the preceding October 1 Grand List for appropriate action.

§ 465-16 Instructions for application.

After completing one year of service, a member may apply for a tax exemption reduction of up to $1,000, provided the minimum requirements set forth herein are met.

§ 465-17 Eligibility.

Members shall meet the minimum requirements set forth in the bylaws for responding to emergency calls, attending department meetings, drills, activities and special events within the time frame of November 1 through October 31 annually. The officer in charge shall verify attendance for each function/response through the IMC accountability system. If any member is caught falsifying attendance records, he/she will forfeit the tax exemption. The Adjudicating Board of the Clinton Volunteer Fire Department may remove the member from the tax exemption eligibility as part of the discipline.

§ 465-18 Exemption applied.

Each member who has served the Town of Clinton and meets the criteria as set forth in the preceding instructions, and shall have any real and/or motor vehicle property taxes owed to the Town of Clinton, may receive a tax exemption. Upon receipt of the information set forth above, the Assessor shall apply a tax exemption against property assessed in the name of the qualifying member, the amount of which shall reduce the member's estimated tax liability to the Town of Clinton equal to the amount of exemption for which the member qualifies hereunder. In no event may a member(s) receive an exemption greater than the tax owed to the Town of Clinton; provided further that no member shall receive this benefit if taxes are delinquent on the May 15 prior to the July 1 due date. The tax exemption shall be applied first against real property owned by the eligible member(s), and the balance thereof, if necessary, against any personal property assessment of the individual(s). In the event that the real property is transferred during the year following the date of assessment of that property, the exemption shall be pro-rated for the balance of the assessment year. Said exemption shall not be carried over from one fiscal year to another.

§ 465-19 Revisions.

The program pursuant to this article shall be revisited in accordance with C.G.S. § 12-81w, as may be amended. The Town of Clinton or the Fire Department may also request this article be revisited in the future.