City of Norwalk, CT
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2023-05-23
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Ordinances
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Chapter 103 Taxation
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Article XI Tax Abatement for Volunteer Emergency Service Workers of Other Municipalities
- Charter and Special Acts
- Ch 1 Charter and Related Laws
- Ch 5 Special Acts
- Ordinances
- Ch 7 General Provisions
- Ch 8 Adoption of Code
- Ch 9 Administration
- Ch 10 Adult Use, Licensing
- Ch 11 Air Pollution
- Ch 11A Alarm Systems
- Ch 12 Alcoholic Beverages
- Ch 14 Amusements
- Ch 15 Animals and Fowl
- Ch 17 Aquifer Protection Agency
- Ch 17A Arts and Culture Commission
- Ch 18 Auctions
- Ch 18A Body Care and Body Art Facilities
- Ch 18B Tanning Facilities
- Ch 19 Bidding and Purchasing
- Ch 20 Bike/Walk Advisory Commission
- Ch 21 Billboards and Signs
- Ch 26 Building Code
- Ch 27 Buildings and Facilities, City
- Ch 29 Cannabis
- Ch 30 Capital Projects Program
- Ch 30A Certificates of Occupancy
- Ch 30B Chief of Staff
- Ch 31 Civil Preparedness
- Ch 32 Code of Ethics
- Ch 33 Community Services Department
- Ch 34 Contractors
- Ch 35 Conservation Commission
- Ch 35A Department of Code Enforcement
- Ch 35B Economic and Community Development
- Ch 36 Enterprise Zone
- Ch 37 Environmental Hazards
- Ch 38 Explosives
- Ch 39 Fair Rent
- Ch 40 Fire-Alarm Systems: Institutions
- Ch 41 Fire Department
- Ch 42 Fire Lanes
- Ch 42A Fire Prevention
- Ch 43 Floods and Erosion Control Board
- Ch 44 (Reserved)
- Ch 45 Food and Food Establishments
- Ch 47 Fuel-Oil Heating
- Ch 50 Gas and Oil Exploration
- Ch 53 Going-Out-Of-Business Sales
- Ch 54 (Reserved)
- Ch 55 Demolition Delay
- Ch 56 Historic District
- Ch 57 Health and Sanitation
- Ch 57A Historical Commission
- Ch 57B Home Health Care Agency
- Ch 57C Water Emergency
- Ch 58 Housing, Tax Abatement
- Ch 58A Blight Prevention
- Ch 59 Housing Code
- Ch 59A Housing: Equal Opportunity
- Ch 59B Housing Site Development Agency
- Ch 59C Housing Partnership
- Ch 59D Urban Rehabilitation Homeownership Program Tax Deferral
- Ch 60 Human Relations Commission
- Ch 60A Inland Wetlands and Watercourses
- Ch 61 Justices of the Peace
- Ch 62 Living Wage
- Ch 62A Landlord Identification
- Ch 63 Law Department
- Ch 64 Loitering for Solicitation
- Ch 65 Massage Establishments and Therapists
- Ch 66 Milk
- Ch 66A Mooring and Anchoring
- Ch 67 Motor Vehicle Junkyard Operations
- Ch 67A Municipal Liability
- Ch 68 Noise
- Ch 69 Norwalk Harbor
- Ch 70 Maritime Aquarium at Norwalk Authority
- Ch 70A Nudity, Public
- Ch 71 Nuisances
- Ch 72 Numbering of Buildings and Trailers
- Ch 72A Panhandling and Loitering
- Ch 73 Park Authorities
- Ch 73A Parking Authority
- Ch 73B Parking Violations and Citations
- Ch 74 Parks and Recreation
- Ch 77 Peddlers, Street Vendors and Solicitors
- Ch 77A Pesticides
- Ch 78 Phased Increased Assessment
- Ch 79 Planning and Zoning Commission
- Ch 80 (Reserved)
- Ch 81 Pocket Bikes and Motorized Scooters
- Ch 83 Poles, Conduits, Wires and Fixtures
- Ch 84 Retirement Benefits
- Ch 85 Police Department: Cadet Corps
- Ch 85A Procurement Guidelines
- Ch 86 Public Lighting
- Ch 87 Public Library Board
- Ch 88 Public Gatherings and Special Events
- Ch 88A Public Safety Board
- Ch 89 Council of Governments
- Ch 89A Regional Council of Elected Officials
- Ch 90 Operations and Public Works, Department of
- Ch 91 Sewers, Public
- Ch 92 Septage Disposal
- Ch 93 Stormwater, Illicit Discharges and Connections
- Ch 94 Solid Waste Collection & Disposal; Transfer Station & Yard Waste Site
- Ch 95 Streets and Sidewalks
- Ch 95A Littering and Illegal Dumping
- Ch 96 Excavations and Encroachments in Public Streets and Grounds
- Ch 97 Excavating and Filling of Land
- Ch 98 Vehicle and Traffic
- Ch 99 Snow Emergencies
- Ch 100 Special Services Districts
- Ch 101 Scenic Roads
- Ch 102 Swimming Pools
- Ch 103 Taxation
- Ch 103 Art XI Tax Abatement for Volunteer Emergency Service Workers of Other Municipalities
- § 103-40 Abatement agreements.
- § 103-41 Qualification for abatement.
- § 103-42 Annual list of qualifying members.
- § 103-43 Amount of abatement.
- § 103-44 Application of abatement.
- § 103-45 Record of taxes abated; record of reimbursements received.
- Ch 104 Tenements: Abatement of Nuisances
- Ch 105 Tenement Houses: Registration
- Ch 106 (Reserved)
- Ch 107 Town Clerk, Compensation of
- Ch 108 (Reserved)
- Ch 111 (Reserved)
- Ch 112 Trees
- Ch 113 Water Pollution Control Authority
- Ch 114 Water Use for Tree Spraying
- Ch 115 Women, Commission on Status of
- Ch 116 Zoning Board of Appeals
- Ch 117 Zoning Enforcement
- Ch 118 Zoning
- Appendix
- Part I
- Ch 125 Land Subdivision Regulations
- Part II
- Ch 126 Pension Plan
- Part III
- Ch 127 Sewer Assessments
- Part IV
- Ch 128 Veteran's Memorial Park
- Part V
- Ch 129 Voting Hours
- Part VI
- Ch 130 Welfare Benefits
- Part VII
- Ch 131 Salaries
- Part VIII
- Ch 132 Food Service Employees Pension Plan
- Part IX
- Ch 133 Executive Orders
- Disposition List
- Ch DL Disposition List
[Adopted 6-26-2007]
The Mayor is hereby authorized to execute an interlocal agreement, in accordance with Connecticut General Statutes § 12-81w, with any municipality for an abatement of Norwalk property taxes on real and/or personal property in an amount up to $1,000 per fiscal year for qualifying members of that municipality's volunteer emergency services as defined in § 103-41, upon an express agreement by said municipality to reimburse the City of Norwalk for the sum total all of such abatements by not later than July 30 of each fiscal year for which the abatement applies.
A "qualifying member of another municipality's volunteer
emergency services" shall mean a nonsalaried local director of civil
preparedness or an individual who volunteers his/her services as a
firefighter, emergency medical technician, paramedic, civil preparedness
staff, an active member of a volunteer canine search and rescue team,
as defined in Connecticut General Statutes § 5-249, or ambulance
driver in that municipality.
Any municipality participating in such an abatement agreement
shall compile a list of all qualifying members and submit such list
to the Norwalk Tax Assessor by April 1 of each year, except that Darien
may submit such a list in 2007 on or before June 1, 2007.
Any real and/or personal property taxes owed to the City of
Norwalk by such qualifying member shall be abated up to the lesser
amount of $1,000 or the total amount of real and/or personal property
taxes owed to the City of Norwalk for such fiscal year.
A.
The tax abatement under such an agreement shall be applied first
to real property taxes owed by the qualifying member, or, if there
is no real property, then to any other personal property taxes owed
by the qualifying member. Failure to make use of this abatement because
the Grand List property owned by the qualifying member was of insufficient
value shall not be construed so as to create any carry-over tax abatement
credit for use in subsequent fiscal years. Any tax abatement under
an agreement provided for under this article shall terminate at the
end of the fiscal year in which the qualifying member dies. The sale
or transfer of any Grand List property subject to such abatement shall
disqualify said property from the abatement application for the remainder
of the then fiscal year on a pro rata basis.
B.
The tax abatement under any such agreement shall be applicable for
any real property and/or personal property of a qualifying member
whether such property is owned individually, jointly or as a tenant
in common with one or more persons.
The Tax Collector of the City shall maintain a record of all
taxes abated under any agreement under this article, and the Finance
Director shall maintain records of all municipal reimbursements the
City receives from any municipality entering into such an agreement
with the City.
