[Adopted 10-28-2003 by Ord. No. 512[1]]
[1]
Editor's Note: This ordinance also repealed
former Art. VI, Abatement for Members of Volunteer Fire Departments,
adopted 10-28-2003 by Ord. No. 512.
The Town Council hereby reaffirms and restates
its purpose when the original version of this article was adopted
on November 14, 2000, to wit: as an incentive to encourage those serving
as volunteer fire fighters, emergency medical technicians, paramedics
or ambulance drivers to continue their volunteer service and to encourage
others to join one of Wallingford's volunteer fire departments. The
Town Council, however, because of a ruling by the United States Internal
Revenue Service that because the volunteers are providing a service
to the Town of Wallingford they are deemed to be employees and subject,
therefore, to all payroll taxes, is required to amend the ordinance
to mandate that the amount of the tax abatement available to individual
volunteers be paid in dollars and that such payment be made subject
to state and federal income taxes and FICA and Medicare taxes.
As used in this article, the following terms
shall have the meanings indicated:
The payment in dollars which is the equivalent of the reduction
in property taxes owed by the volunteer under the provisions of this
article; subject, however, to state and federal income taxes and Medicare
and FICA taxes.
October 1 to September 30.
December 15, 2000, for the assessment year/fiscal year commencing
October 1, 1999, and March 1, 2001, for the assessment year/fiscal
year commencing October 1, 2000, and March 1 for each assessment year/fiscal
year thereafter.
The Chief of the Fire Department, consisting of the regular
and volunteer divisions.
The same as "assessment year."
The calendar year from January 1 to December 31.
An individual who volunteers his or her services as a fire
fighter for the Yalesville Volunteer Fire Department (YVFD), the North
Farms Volunteer Fire Department, (NFVFD), the East Wallingford Volunteer
Fire Department (EWVFD), or as an emergency medical technician, paramedic
or ambulance driver for any of said volunteer fire departments. The
members of any volunteer fire department created after the effective
date of this article shall be added by amendment with coverage effective
as of the date said volunteer fire department is certified as fully
operational by the Fire Chief. Volunteer includes members volunteering
in Wallingford and living outside of the Town who otherwise qualify
for the abatement.
[Amended 1-21-2020 by Ord. No. 634]
[Amended 1-21-2020 by Ord. No. 634]
Each volunteer shall be entitled to an abatement
measured by the property taxes, real and personal, otherwise due from
the volunteer on property owned by or held in trust for the volunteer,
for the assessment year/fiscal year next preceding the certification
date in accordance with the following schedule:
|
For 2020 and 2021:
| |
|---|---|
|
Years of Service
|
Abatement
|
|
1-4
|
$500
|
|
5-6
|
$750
|
|
7-9
|
$1,000
|
|
10 or more
|
$1,500
|
|
For 2022 and thereafter:
| |
|---|---|
|
Years of Service
|
Abatement
|
|
1-4
|
$750
|
|
5-6
|
$1,000
|
|
7-9
|
$1,250
|
|
10 or more
|
$2,000
|
|
Except that the years of service shall not begin
to be credited unless and until the volunteer has qualified for the
Town of Wallingford Length of Service Award Program (LOSAP), for the
next preceding calendar year.
|
Beginning with January 1, 1992, the date at
which LOSAP became effective, a volunteer whose service is interrupted
shall, upon his or her resumption of service, have any prior years
restored; provided, however, that the volunteer qualified for LOSAP
credit for such years, but not unless and until the volunteer has
also qualified for LOSAP credit for the next preceding calendar year,
except that any volunteer who enters the armed forces of the United
States of America in time of war, national emergency or pursuant to
a national conscription law or draft, and was separated from active
duty under conditions other than a dishonorable discharge, and returns
to said service within three months of the date of separation shall
receive years of service credit for the volunteer's period of active
duty not to exceed three years.
A.
The respective Chiefs of the YVFD, the NFVFD and the
EWVFD shall, on or before the certification date, submit the original
list of their members who are eligible for the abatement to the Fire
Chief for verification, who would then forward said original lists
to the Comptroller with copies forwarded to the Mayor and the Chairman
of the Town Council. The list shall include the member's mailing address
and the amount of the abatement.
B.
The Chiefs of the YVFD, the NFVFD and the EWVFD shall
also submit a certificate, the form to be agreed upon by the Fire
Chief and the Comptroller, to each individual member specifying the
amount of the abatement due the volunteer. Upon presentment to the
Comptroller, the amount of the abatement shall be paid to the volunteer.
A.
Each eligible volunteer must earn at least 100 points during any program year by participating in the activities set forth in § 203-19 in order to qualify for the abatement for any assessment year/fiscal year.
[Amended 1-21-2020 by Ord. No. 634]
B.
Points will be earned by the volunteers in accordance with the point system outlined in § 203-19. The determination with respect to a volunteer's performance of his or her duties and entitlement to points shall be a mathematical calculation based upon attendance and performance as established by the records of each volunteer fire department. Each volunteer fire department shall maintain accurate written records of its members' attendance and participation in and performance of their duties upon which the determination of the number of points earned by said members in each program year shall be based. Points earned in any program year shall be fully transferable between the volunteer fire companies.
The activities that follow establish the point
system under which volunteers must qualify in order to satisfy the
entitlement to the abatement provided by this article. Where a percentage
requirement is used, the computation will be based upon the particular
volunteer fire department's number of activities in that category.
A.
Training.
(1)
Total points allowed: 40.
(2)
Points will be awarded as follows:
(a)
Two points for attending any scheduled departmental
training event.
(b)
One point for every eight hours of training
attended out-of-house, the completion of which is evidenced by a certificate
of completion or similar document. Out-of-house training includes,
but is not limited to, any state or federal classes or any college-level
courses that are related to fire department functions.
D.
Extra incentives.
(1)
Points will be awarded for holding an elective office
within the Department as follows:
|
Elective Office
|
Number of Points
|
|---|---|
|
Chief
|
10
|
|
Assistant Chief
|
8
|
|
Captain
|
6
|
|
Lieutenant
|
4
|
|
Engineer
|
4
|
|
Treasurer
|
2
|
|
Secretary
|
2
|
(2)
Three points will be awarded each year for holding
a valid State of Connecticut Fire Service Administration certification
in each of the following (cumulative):
|
Firefighter I, II or III
Fire Instructor I, II
Fire Officer I, II
Safety Officer
Hazardous Material Technician
Pump Operator
Public Educator I, II
|
(4)
One point will be awarded for every meeting, other
than scheduled business meetings, sanctioned by the volunteer fire
department, including fire department committee meetings, officer
meetings, chiefs meetings, intervolunteer fire department meetings,
state committee meetings and any other sanctioned meetings.
