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; 3-11-2024]
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
|
---|
1 year of eligible service or more
|
$2,000
|
[Amended 3-11-2024]
The tax abatement provided under this article shall be applied
first against any personally owned residential 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; 3-11-2024]
Revisions to this article shall take effect and shall be applicable
to taxes owing beginning with taxes on the Grand List of October 1,
2023, for tax payments due July 1, 2024, through June 30, 2025.