Town of Suffield, CT Article VI Abatement for Volunteer Fire and Ambulance Personnel

[Adopted 7-30-2001]

§ 270-15 Purpose.

In recognition of the benefits provided to the Town of Suffield by the dedicated service of the Town's volunteer fire and ambulance personnel, the Town of Suffield hereby establishes a tax abatement program pursuant to Public Act No. 00-120, Section 10,[1] for the emergency responders of the Suffield Volunteer Fire Department and the Suffield Volunteer Ambulance Association, Inc.

[1] Editor's Note: See Connecticut General Statutes § 12-81w.

§ 270-16 Abatement schedule for Suffield Volunteer Fire Department.

A. Provided all property taxes of a volunteer (as defined in this article) are paid current, each such qualified volunteer emergency responder of the Suffield Volunteer Fire Department who has served as an emergency responder for the Town of Suffield for not less than two immediately preceding calendar years shall have any real and/or motor vehicle property taxes owed to the Town of Suffield by such responder abated in an amount as calculated in the following schedule but in no event more than the maximum amount permitted under Public Act 00-120, Section 10, or any amendment thereto:

[Amended 12-19-2019]

Column A Years of Service as a Volunteer Responder	Column B Amount of Taxes Abated for Those Meeting the Requirements of § 270-16C or D (attended less than 25% of calls)	Column C Amount of Taxes Abated for Those Meeting the Requirements of § 270-16C or D (attended 25% or more of calls)
2>	$100	$200
3>	$200	$400
4>	$300	$600
5>	$400	$800
6>	$500	$1,000

B. Members with years of service on or before the adoption of this article shall be credited for past service for the purpose of calculating years of service under § 270-16A, Column A.

C. A volunteer meeting all the requirements of "firefighter" with the Suffield Fire Department shall not be eligible for a tax abatement under this article unless that firefighter, during the immediately preceding calendar year, has attended at least one regular or special meeting of the Department, and has attended at least 15 two-hour instructional drills, including all mandatory drills, or has documented with the Training Officer at least 30 hours of equivalent training. Firefighters who have met the requirements of this subsection and who have attended less than 25% of the calls to which the station with the lowest number of calls has been dispatched shall receive a tax abatement in accordance with § 270-16A, Column B. Firefighters who have met the requirements of this subsection and who have attended 25% or more of the calls to which the station with the lowest number of calls has been dispatched shall receive a tax abatement in accordance with § 270-16A, Column C. The Deputy Fire Marshals shall be eligible for the tax abatement under the provisions of § 270-16, provided that they comply with the requirements of this § 270-16C in their capacity as volunteers.

D. A volunteer meeting all the requirements of "firefighter support" shall be entitled to 50% of the amount granted a firefighter set forth in § 270-16C.

§ 270-17 Abatement schedule for Suffield Volunteer Ambulance Association, Inc.

[Amended 12-19-2019]

A. Provided all property taxes of a volunteer (as defined in this article) are paid current, each such qualified volunteer emergency responder of the Suffield Volunteer Ambulance Association, Inc., who has served as an emergency responder for the Association for not less than one immediately preceding calendar year shall have any real and/or motor vehicle property taxes owed to the Town of Suffield by such responder abated in an amount as calculated in the following schedule:

Column A Level of Abatement for Those Meeting the Level Requirements set in § 270-17B	Column B Amount of Tax Abatement
Level 1	$500
Level 2	$750
Level 3	$1,000

B. A volunteer meeting all the requirements for active membership with the Suffield Volunteer Ambulance Association, Inc., as those requirements may be changed from time to time, shall be eligible for tax abatement under this article. The level of abatement as that definition may be changed from time to time shall be defined as follows:

(1) Level 1 is for any active member who during the course of the preceding calendar year has provided the Association with ambulance shift coverage for at least 144 hours and with a minimum of 36 hours per calendar quarter.

(2) Level 2 is for any active member who during the course of the preceding calendar year has provided the Association with Ambulance shift coverage for at least 216 hours and with a minimum of 54 hours per calendar quarter.

(3) Level 3 is for any active member who during the course of the preceding calendar year has provided the Association with Ambulance shift coverage for at least 312 hours and with a minimum of 72 hours per calendar quarter.

§ 270-18 Eligibility.

A. To be eligible for the tax abatement pursuant to this article in any fiscal year, an eligible volunteer shall on or before April 30 prior to such fiscal year present to the office of the Tax Collector a written statement certified to by the Chief of the Suffield Fire Department or Chief of the Suffield Ambulance Association, Inc., which statement shall include the name and address of said volunteer, that said volunteer has served as a volunteer for not less than two immediately preceding calendar years, the total number of years of service of said volunteer for the Suffield Fire Department or Suffield Ambulance Association, Inc., and certification of compliance with the requirements of § 270-16 or 270-17 of this article, respectively, and a minimum of two years previous training. Years of service shall not be deemed to have been interrupted by department medical leave, by military service to the United States, or by injury where workers' compensation is invoked. When a person has served as a volunteer, left such service, and then returned to volunteer duty, the person shall not be eligible for the tax abatement until he/she has completed one full calendar year of service. The person's total years of service will then include the number of previous years served.

B. Individuals who volunteer for both agencies shall only be eligible for one abatement.

§ 270-19 Administration.

A. The tax abatement under this article shall be applied first as against any real property taxes owing to the Town of Suffield and then against motor vehicle taxes owing to the Town of Suffield. In the event that the tax to which the abatement is applied is paid in installments, then the exemption shall be applied 50% for each installment.

B. The Tax Collector of the Town of Suffield shall maintain a record of all taxes abated in accordance with this article.

C. 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 persons.

D. Annually, on or before April 30 of each year, the Chief of the Suffield Fire Department and the Chief of the Suffield Ambulance Association shall submit to the Director of Finance a list of the members of their organizations who are eligible as defined in § 270-18. The list shall contain the names, addresses and the amount for which each member is eligible.

E. This article shall take effect on July 1, 2001.