Town of Thompson, CT Article III Abatement for Fire Department and Fire Company Members

[Adopted 3-18-2004; amended 6-18-2007; 5-3-2021 (Ord. No. 10-019)]

§ 240-4 Purpose.

[Amended 5-30-2023]

In recognition of the benefits provided to the Town of Thompson by the dedicated service of the five volunteer fire companies and their personnel and the Emergency Management and Homeland Security Agency, the Town of Thompson hereby establishes a tax exemption program pursuant to Public Act 99-272, Section 6, § 12-81w of the Connecticut General Statutes, as amended, for the volunteer fire, ambulance and emergency management personnel under the conditions outlined below.

§ 240-5 Eligibility.

Members of the Thompson Fire Engine Company, Inc., West Thompson Fire Department, Inc., Community Fire Company, Inc., Quinebaug Volunteer Fire Department, Inc., and the East Thompson Volunteer Fire Department, Inc., volunteer civil preparedness staff and a nonsalaried local emergency management director who pay and are current in property tax to the Town of Thompson shall be eligible when meeting the following criteria:

A. To be eligible to receive a tax exemption, a member must meet one of the four requirements listed below:

(1) If during the prior calendar year a regular member who attends a minimum of 25% of each year's emergency calls, 25% of fire department training and meets all requirements as prescribed by the bylaws of their volunteer fire company, the member is entitled to a $60,000 tax exemption.

(2) If during the prior calendar year an ambulance duty crew personnel serve one night a week for a minimum of 10 months per year, they shall be entitled to a $60,000 tax exemption.

[Amended 5-30-2023]

(3) If during the prior calendar year an active life member as defined by the bylaws of their volunteer fire company attends a minimum of 25% of the year's meetings, fire company functions, and training requirements as prescribed by the bylaws of their volunteer fire company, the member shall be eligible for a $60,000 tax exemption.

[Amended 5-30-2023]

(4) During the prior calendar year, a nonsalaried local emergency management director or any individual who volunteers his or her services as civil preparedness staff shall be eligible for a $60,000 tax exemption.

B. Any regular member qualifying for an exemption under § 240-5A of this article and who is certified by the State of Connecticut at or above the level of Firefighter I, an Emergency Medical Responder, an Emergency Medical Technician, or a Fire Police Officer designated by the Chief of the volunteer fire company shall be eligible for an additional $10,000 exemption for each such category of certification achieved. The amount shall be cumulative except that the total tax exemption for an individual may not exceed $90,000 for any year.

C. Death or disability of members.

[Amended 5-30-2023]

(1) If any regular or active life member who met all of the requirements of § 240-8A or B of this article during the prior calendar year dies prior to July 1 of the year when the exemption would have been applied, said exemption shall be applied to the property which would have qualified for the exemption as if the individual had survived and provided the property is owned by the spouse or child of that member.

(2) If any regular or active life member who met all of the requirements of § 240-5A or B of this article during the prior calendar year but becomes so disabled during the year when the exemption would have applied that they are unable to discharge their duties as a volunteer as defined in this article, the person shall be entitled to the exemption that year.

§ 240-6 Administration.

A. The Chief(s) of the individual volunteer fire companies and the Emergency Management Director shall submit a notarized list of all eligible members or civil preparedness staff as well as their respective level of tax exemption to the Assessor of the Town of Thompson, no later than December 31, to be eligible for a tax exemption for the following July 1 grand list. This article shall only be applicable to residential and personally owned property.

B. Nothing in this article shall be construed to imply that if an eligible member has less tax liability than their permitted amount of tax exemption, they are entitled to receive any additional funds from the Town of Thompson under this article.

[Amended 5-30-2023]