[Adopted 10-4-1999 by Ord. No. 194-99; amended in its entirety 9-16-2019 by Ord. No. 287-19]
A tax abatement program is established for volunteer
fire fighters and EMS personnel within the Town of Rocky Hill in accordance
with Section 7 of Public Act 99-272, as amended by Public Act 19-36.[1] Commencing July 1, 2019, and ending June 30, 2021, the
Town of Rocky Hill allows an abatement of up to $1,500 in eligible
property taxes due for any fiscal year preceding, and commencing July
1, 2021, and for each year thereafter, an abatement of up to $2,000
in eligible property taxes due for any fiscal year thereafter. Such
abatement shall be applied only to property taxes due on real property
or motor vehicles for personal use and owned by the applicant, for
any fiscal year for a resident of the municipality who volunteers
his or her services as a fire fighter, emergency medical technician,
paramedic or ambulance driver in the municipality effective with the
Grand List of October 1, 1999.
[1]
Editor's Note: Apparently should refer to Section 6 of P.A.
99-272. See C.G.S. § 12-81w.
[Added 4-17-2023 by Ord. No. 294-23]
Pursuant to Connecticut General Statute § 12-81x,
the Town Council may grant an abatement of up to $2,000 of property
taxes due annually on real property owned and occupied as the principal
residence of the surviving spouse of a police officer, firefighter
or emergency medical technician who dies while in the performance
of such officer's, firefighter's or technician's duties.
In order to receive said abatement fire fighters
and EMS personnel must meet the following:
A.
Attendance and call requirements as applicable for
inclusion in the Town's pension plan for the specific division for
the prior year, or the criteria to qualify for a pension after October
1, 1999.
B.
Volunteers must be current in their tax obligations
to be eligible for said abatement..
C.
A volunteer who has completed a minimum of 20 years
of active service in good standing and has reached the age of 55,
who retires from the Rocky Hill Volunteer Fire Department or the Rocky
Hill Ambulance Association after July 1, 2007, shall be eligible to
continue to receive an abatement of $1,000 annually for as long as
he/she resides in the Town of Rocky Hill.
D.
A volunteer who has completed a minimum of 25 years of active service in good standing and has reached the age of 55, who retires from the Rocky Hill Volunteer Fire Department or the Rocky Hill Ambulance Association after July 1, 2007, shall be eligible to continue to receive an abatement, which abatement shall be in the amount of $1,500 between July 1, 2019, and June 30, 2021, and $2,000 annually thereafter, for as long as he/she resides in the Town of Rocky Hill. This abatement is in lieu of and not in addition to the abatement provided in Subsection C.
Upon meeting said requirements the applicant
must, prior to October 1 of each year, file with the Tax Collector
a certificate signed by the division chief and administrative head
of the municipality stating said requirements have been met. The Tax
Collector will then apply this tax abatement against any real property
taxes owed to the Town of Rocky Hill by the applicant. However, if
there are no real property taxes due, or if any balance of the full
abatement for which the applicant is eligible remains after application
to any real property taxes owed, then the abatement or balance thereof
shall be applied against any motor vehicle taxes due to the Town of
Rocky Hill by the applicant. The Tax Collector shall maintain a record
of all taxes abated in accordance with this article.
In order for the abatement to apply to taxes
due, the statement of qualification must be filed with the Tax Collector
no later than October 1 of each year.
Any abatement will continue in force so long
as eligibility is established hereunder and such abatements are permitted
by state law or until such time as the Town Council modifies or revokes
the abatement program.
