[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.
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.