[Adopted 11-21-2016]
In recognition of the benefits to the people of the Town of Ashford by the dedicated service of the Town's volunteer fire and ambulance personnel, the Town of Ashford hereby establishes a tax abatement program pursuant to Public Act 99-272, Sections 6 and 7,[1] for volunteer fire and ambulance personnel on the conditions outlined below.
[1]
Editor's Note: See § 12-81w of the Connecticut General Statutes.
A. 
Members of the Ashford Volunteer Fire Department who reside or pay property tax in the Town of Ashford shall be eligible when meeting the following criteria:
(1) 
Member must have achieved two years of active service defined herein by July 1 of the current year to be eligible for a tax abatement on July 1 of the following year; and
(2) 
In order to earn credit for a year of active service, the member must satisfy the following requirements:
(a) 
Attendance at 50% of Department meetings unless a member is excused for good cause;
(b) 
Attendance at a minimum of five training sessions/drills per year; and
(c) 
Response to a minimum of 15% of emergency calls per year.
B. 
This article shall take effect immediately upon passage and may be applied during its first year of effectiveness to taxes payable on July 1, 2000, the initial date of abatement hereunder.
C. 
Except for the year immediately preceding the July 1 on which the eligibility determination is made, it shall be presumed that any year prior to July 1, 1999, during which the member was active in the Department was a year of active service.
D. 
Paid Ashford Volunteer Fire Department emergency service personnel are ineligible for the abatement program.
Annually, on or before August 31 of each year, the Board of Directors of the Ashford Volunteer Fire Department shall submit to the Board of Selectmen a list of the members of the Department who are eligible as defined in § 253-12. This list shall contain addresses and the amount of abatement for which each member is eligible. In accordance with Section 61 of the Internal Revenue Code, this abatement is subject to withholding tax in the form of FICA and Medicare which is paid by the Town of Ashford. Any eligible member of the Ashford Volunteer Fire Department failing to reimburse the Town of Ashford for the amount of tax paid to the Internal Revenue Service by April 15 of the abatement year will be deemed to have outstanding debts to the Town of Ashford and the abatement will not be applied to the abatement recipient's July 1 tax bill.
A. 
Abatement of property taxes shall be granted the following July 1 to eligible members as follows:
(1) 
If a member has completed two years of active service as of July 1 preceding the date of abatement, the member shall be entitled to an annual abatement of property taxes of $500.
(2) 
If a member has completed five years of active service as of July 1 preceding the date of abatement, the member shall be entitled to an annual abatement of property taxes of $750.
(3) 
If a member has completed seven years of active service as of July 1 preceding the date of abatement, the member shall be entitled to an annual abatement of property taxes of $1,000.
B. 
Any active volunteer fire or ambulance personnel who is receiving the abatement under the terms of this article and who is called to active duty for the United States military shall continue to receive the same tax abatement that they were receiving prior to being called to duty.
Members who have a minimum of 20 years of active service and have been recognized as life members in the organization shall continue to receive an abatement of $1,000 annually for as long as they continue to reside and own property in the Town of Ashford.