[Ord. of 3-27-2000]
The Town of New Milford hereby implements a tax abatement program
to reward faithful and courageous active service and to maintain and
enhance membership in the New Milford Volunteer Fire Departments and
Community Ambulance Corp.
[Ord. of 3-27-2000]
The real property taxes and/or motor vehicle taxes of each volunteer firefighter or member of the Community Ambulance Corp., determined to be eligible in accordance with § 23-9 hereof, shall be abated by up to a maximum of $1,000. The tax abatement shall be applied first to any real property taxes owing to the Town and then to any motor vehicle taxes owing to the Town. The tax abatement under this article shall be applicable to any real property or motor vehicle of the volunteer firefighter or member of the Ambulance Corp. eligible for such abatement, whether such property is owned individually, jointly or as tenants in common with one or more persons. An eligible member shall be entitled to only one abatement per fiscal year regardless of the number of emergency services organizations to which he/she belongs, but such member shall be entitled to the largest abatement for which he/she qualifies. In the event that the eligible member's available abatement amount exceeds the amount of taxes due on the member's eligible property, there shall be no carryover of any credit to the next fiscal year.
[Ord. of 9-23-2013]
(a)
The purpose of this section is to assist in defraying members' gasoline expense incurred in providing volunteer firefighter or ambulance response service to the Town. Each eligible and qualified volunteer firefighter or ambulance service member may receive a gas subsidy of up to $500 per municipal fiscal year for each year in which such member qualifies. Aggregation of years shall not be permitted, and only one subsidy per individual may be made during each fiscal year for service during the immediately preceding fiscal year. In order to receive the gas subsidy benefit, members must satisfy and agree to the eligibility and qualification requirements and conditions set forth and defined in § 23-9 below and those further described in this section. Those additional requirements, conditions and qualifications are as follows:
(1)
The member is not eligible for a full, one-thousand-dollar tax abatement authorized in § 23-9 because the member owns limited or no taxable property in Town.
(2)
The member must have accumulated at least 50 points during the
immediately preceding fiscal year and must have notified the chief
of his or her department or President of the Ambulance Corp., as the
case may be, of his or her participation by July 15 of that fiscal
year for which a gas subsidy will be requested.
(3)
The member must not be on probationary status.
(4)
The maximum subsidy payable shall be prorated for those members who receive a partial tax abatement pursuant to and as authorized by § 23-9 so that the maximum combined subsidy and abatement shall not exceed $1,000. In no event shall the gas subsidy itself exceed $500.
(5)
The subsidy may be paid in the form of a gas card.
(b)
Member participation in the abatement and gas subsidy program shall
be deemed acceptance and agreement by the member of all the terms
and conditions of the program required by this ordinance and any policies,
rules and regulations that are consistent with this ordinance which
may be adopted and made by vote of the Fire Chiefs and Ambulance Corp.
President.
[Ord. of 3-27-2000]
The amount of an abatement for an eligible firefighter or member
of the Community Ambulance Corp. shall be determined by a point system
approved and adopted, and as amended from time to time, by the Town
Council. Eligibility point totals shall be based upon the total points
accumulated for the fiscal year ending one year and one day prior
to the fiscal year for which the abatement would apply.
[Ord. of 3-27-2000; Ord. of 9-23-2013]
To be eligible to receive an abatement of property taxes, the
volunteer firefighter or member of the Community Ambulance Corp.:
[Ord. of 3-27-2000]
Annually on or before May 15 of each year, the Fire Chiefs for each Volunteer Fire Department and the President of the Community Ambulance Corp. shall submit to the Director of Finance and Tax Collector a list of members of their respective organizations who are eligible as defined in § 23-9. This list shall contain the names, addresses, point totals, amount of abatement for which each is eligible and signed certifications of:
[Ord. of 3-27-2000]
The sale or transfer of any real or personal property to which
an abatement has been applied shall disqualify said property from
abatement for the remainder of the then fiscal year on a pro rata
basis. In the event of the death of a qualifying member, the abatement
afforded hereunder shall terminate at the end of the fiscal year in
which the qualifying member dies.
