[Adopted 11-2-2000, effective 11-30-2000]
In accordance with Connecticut Public Act 99-272, Section 6, [1] the Tax Collector's office shall provide a property tax abatement ("property tax abatement"), in an amount calculated as set forth below, to each individual who is, as of each determination date, an active emergency services volunteer and is otherwise eligible. Such abatement shall be applied, up to the whole thereof, to the first installment of tax due from the emergency services volunteer following the determination date, and any remaining balance thereof shall be applied to the second installment of tax due following the determination date. Such tax abatement shall in no event exceed such individual's total property tax payment liability or be construed to carry over from year to year. An emergency services volunteer who is delinquent in the payment of property tax shall not be eligible to receive an abatement hereunder.
[1]
Editor's Note: See § 12-81W of the Connecticut General Statutes.
As used in this article, the following terms shall have the meanings indicated:
ACTIVE
Full and active membership in one or more of the emergency service organizations in accordance with the bylaws of such organization and possessing the appropriate certification to provide emergency services in accordance with the respective emergency service organization's bylaws and any applicable state or federal law. The term "active" shall specifically exclude any emergency service volunteers who are deemed probationary ("probationary emergency service volunteers") in accordance with the respective emergency service organization's bylaws.
CALL
A bona fide response to a broadcast request issued from the Weston emergency dispatch office to an emergency incident and bona fide participation in a community service event utilizing emergency response apparatus.
DETERMINATION DATE
January 1 of each year.
EMERGENCY SERVICE ORGANIZATION
Includes the recognized EMS, fire rescue, and fire police organizations serving the Town of Weston.
EMERGENCY SERVICE VOLUNTEER
Includes any individual actively engaged in one or more of the emergency service organizations. In no event shall participation in more than one emergency service organization entitle an emergency service volunteer to a property tax abatement of more than $1,000.
MEDICAL DISABILITY or MEDICALLY DISABLED
The inability to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or to be of long-continued and indefinite duration.
SENIOR OPERATIONAL AUTHORITY
The duly elected Chief or the EMS Operations Officer, as appropriate, of the Weston Volunteer Fire Department.
TOTAL CALLS
The aggregate of calls attended between the determination date of the previous year and the determination date of the current year.
TOTAL PROPERTY TAX PAYMENT LIABILITY
The aggregate of all property tax, whether assessed against real or personal property, payable to the Town of Weston by an emergency service volunteer.
Total points ("total points") shall be the sum of points (each a "point") accumulated from the determination date of the previous year until the determination date of the current year. Points shall be assessed in accordance with the following table:
Type of Service
Points Assessed
Call (as defined above) commencing between the hours of 6:00 a.m. and 6:00 p.m.
3
Call (as defined above) commencing between the hours of 6:01 p.m. and 5:59 a.m.
2
Monthly drill or meeting
1
Weekly drill
1
Possession of Fire Fighter I or II certification
10 each
Possession of EMT certification
10
Possession of HAZMAT Operational, MRT, MAST or DEFIB certification
5 each
Each hour of training not otherwise recognized hereunder and approved in writing by the senior operational authority of the applicable emergency service organization
1
Each year of active service
1
Elective office (line or civil, fire or EMS) as set forth in the bylaws of the Weston Volunteer Fire Department
10
Membership and participation in the group of EMS personnel which is scheduled to respond to emergency incidents during a certain period (e.g., night duty)
1/3
Chairmanship of a standing committee as defined in the bylaws of the Weston Volunteer Fire Department
5 each
Each Department-related community service event which is not otherwise a "call" and is approved in writing by the senior operational authority of the applicable emergency service organization
1
A. 
Entitlement to, and amount of, property tax abatement shall be determined in accordance with the following table:
Level
Total Calls
Total Points
Amount of Property Tax Abatement
1
30
100 or more
$1,000
2
20
75 to 99
$750
3
10
50 to 74
$500
4
6
30 to 49
$250
B. 
An emergency service volunteer must meet both the total calls and the total points requirement of a given level as set forth above in order to qualify for that level's amount of property tax abatement.
A. 
In the event an active emergency service volunteer who is otherwise entitled to a property tax abatement lacks such amount in total property tax payment liability in his or her name, such individual's spouse, who is domiciled with him or her, whether or not such spouse is an active emergency service volunteer, shall be entitled to receive the balance up to such spouse's total property tax payment liability.
B. 
In the event an active emergency service volunteer entitled to a property tax abatement is domiciled with and is the spouse or child of another active emergency service volunteer entitled to a property tax abatement, each shall be entitled to the full amount to which he or she would otherwise be entitled.
A. 
Any emergency service volunteer having a medical disability who has been active for an aggregate of 30 or more years and who is active at the determination date shall be entitled to the maximum property tax abatement of $1,000.
B. 
Any emergency service volunteer who has been medically disabled in the line of duty and has been active for an aggregate of five or more years shall be entitled to the maximum property tax abatement of $1,000 for the remainder of his or her lifetime.
C. 
The spouse of any emergency services volunteer who is killed in the line of duty shall be entitled to the maximum property tax abatement of $1,000 for the remainder of his or her lifetime.
This property tax abatement shall be in addition to and not a limitation of any other tax abatement, rebate, exemption, or other discount to which any emergency service volunteer may be entitled.
Any disputes regarding the construction, interpretation, or administration of this article shall be resolved by a duly constituted meeting of the Weston Volunteer Fire Department Executive Committee and/or the EMS Executive Committee, as appropriate, its decision being subject to the review and approval of the Weston Board of Selectmen.
Certification of an active emergency service volunteer's eligibility hereunder shall be delivered to the Tax Collector's office on or before May 15 of each year by the Executive Committee of the Weston Volunteer Fire Department.