[Adopted 4-23-2001; amended in its entirety 5-13-2019]
The Town of Simsbury is desirous of showing its appreciation for the faithful and courageous performance of the duties performed by the Simsbury Volunteer Fire Company and the Simsbury Volunteer Ambulance Association personnel in the Town of Simsbury and to encourage others to become firefighters and ambulance personnel. These reasons have provided for the Town to establish a tax abatement program pursuant to Section 12-81w of the Connecticut General Statutes as amended by Public Act No. 99-272, Section 6, for volunteer fire and ambulance personnel on the conditions set forth in this section and §§ 141-17 through 141-22.
[Amended 10-14-2020]
Each volunteer firefighter of the Simsbury Volunteer Fire Company and each volunteer of the Simsbury Volunteer Ambulance Association (collectively "volunteer") who is eligible pursuant to § 141-18 to receive a tax abatement shall have his or her real estate and/or motor vehicle property taxes owed to the Town of Simsbury for the current fiscal year abated in an amount equal to the lesser of the total amount of his or her real estate and/or motor vehicle property taxes owed to the Town of Simsbury for such fiscal year or an amount as calculated in the following schedule:
|
Years of Eligible Volunteer Service to Simsbury Volunteer Fire
Company and/or Simsbury Volunteer Ambulance Association
|
Dollar Amount of Taxes Abated for Fiscal Year 2019/2020
|
|---|---|
|
2 up to 5 years of eligible service
|
$500
|
|
5 years of eligible service or more
|
$1,000
|
|
Years of Eligible Volunteer Service to Simsbury Volunteer Fire
Company and/or Simsbury Volunteer Ambulance Association
|
Dollar Amount of Taxes Abated for Fiscal Years 2020/2021 and
2021/2022
|
|---|---|
|
2 up to 5 years of eligible service
|
$750
|
|
5 years of eligible service or more
|
$1,500
|
|
Years of Eligible Volunteer Service to Simsbury Volunteer Fire
Company and/or Simsbury Volunteer Ambulance Association
|
Dollar Amount of Taxes Abated for Fiscal Year 2022/2023
|
|---|---|
|
2 up to 5 years of eligible service
|
$1,000
|
|
5 years of eligible service or more
|
$2,000
|
A.
To be eligible for the tax abatement pursuant to § 141-17 for any fiscal year, an eligible volunteer shall, on or before April 30 prior to such fiscal year, present to the Tax Collector a written statement certified by the Chief of the Simsbury Volunteer Fire Company or the President of the Simsbury Volunteer Ambulance Association, which statement shall include the name and address of said volunteer, that said volunteer has served as an active volunteer in good standing for the Simsbury Volunteer Fire Company and/or the Simsbury Volunteer Ambulance Association for not less than the two immediate preceding calendar years, and the total number of years of service of said volunteer. "Volunteer in good standing" for members of the Simsbury Volunteer Fire Company shall be defined as set forth in the bylaws of the Simsbury Volunteer Fire Company. "Volunteer in good standing" for members of the Simsbury Volunteer Ambulance Association shall be defined as a regular ambulance volunteer who has done 288 qualifying hours in the year preceding October 1. "Years of service" shall not be deemed to have been interrupted by medical leave authorized by the Simsbury Volunteer Fire Company and/or the Simsbury Volunteer Ambulance Association, leave for military service for the United States of America, or leave covered under the Connecticut Workers' Compensation Act.
B.
A person who terminates his or her volunteer service to the Simsbury Volunteer Fire Company and/or the Simsbury Volunteer Ambulance Association shall, upon his or her return to volunteer service to the Simsbury Volunteer Fire Company and/or the Simsbury Volunteer Ambulance Association, be eligible for the tax abatement provided under § 141-17 only after he or she completes one full calendar year of volunteer service. Such volunteer's total years of service shall then include any previous years of volunteer service to the Simsbury Volunteer Fire Company and/or the Simsbury Volunteer Ambulance Association.
C.
Any volunteer who a) has served for a minimum of 25 years of service as an active volunteer in good standing as defined in § 141-18 of this Article V; and b) terminates his or her volunteer service; and c) is otherwise eligible for the tax abatement program defined in this Article V, shall continue to receive a tax abatement in the amount designated for members with five years of eligible service or more as set forth in § 141-17 of this Article V per annum as long as they continue to (1) reside in Simsbury or (2) own a motor vehicle registered to a Simsbury address or (3) own taxable property in the Town of Simsbury.
[Amended 10-14-2020]
The tax abatement provided under this article shall be applied
first against any real property taxes owing to the Town of Simsbury
and then against any motor vehicle taxes owing to the Town of Simsbury.
In the event that the tax to which the abatement is applied is paid
in installments, then the abatement shall be applied 50% to each installment.
The tax abatement provided under this article shall be applicable
for any real property or motor vehicle owned by a volunteer and eligible
for such abatement regardless of whether such property is owned individually,
jointly or as tenant in common with one or more other persons, provided
that said ownership interest is recorded in the name of the volunteer
on the Simsbury Grand List. For property acquired by the volunteer
during the Grand List Year, the abatement shall be prorated in the
same manner and to the same degree as the underlying tax liability.
The tax abatement provided under this article only applies to taxes
owed to the Town of Simsbury by volunteers in good standing who continue
to (1) reside in Simsbury or (2) own a motor vehicle registered to
a Simsbury address or (3) own taxable property in the Town of Simsbury.
The Tax Collector of the Town of Simsbury shall maintain a record
of all taxes abated in accordance with this article.
[Amended 10-14-2020]
Revisions to this article shall take effect and shall be applicable
to taxes owing beginning with taxes on the Grand List of October 1,
2019, for tax payments due July 1, 2020 through June 30, 2021.
