[Adopted 10-24-2002]
The property taxes of each volunteer fire fighter of the City of Derby
Fire Department and volunteer medical personnel of the Storm Ambulance Corps
who has served as a volunteer fire fighter and/or volunteer medical personnel
for the City of Derby for not less than one full calendar year immediately
preceding the fiscal year in which the tax becomes due and payable, shall
have any property taxes owed to the City of Derby by such volunteer fire fighter
and/or volunteer medical personnel abated in an amount equal to the lesser
of the total amount of real and/or personal property taxes owed to the City
of Derby for such fiscal year or an amount as calculated in the following
schedule:
|
Column A
|
Column B
|
|---|---|
|
Year(s) of Service as Fire
fighter or Medical Personnel
|
Maximum Amount of Taxes
Abated by Statute
|
|
1
|
$250
|
|
2
|
$500
|
|
3
|
$750
|
|
4 or more
|
$1,000
|
A.
To be eligible for the tax abatement pursuant to this
article for any fiscal year, an eligible volunteer fire fighter and or volunteer
medical personnel shall, on or before March 1 prior to such fiscal year, present
a written statement certified to by the Chief of the City of Derby Fire Department
and/or the President of the Storm Ambulance Corps, whichever is applicable,
which statement will include the name and address of said volunteer fire fighter
and/or volunteer medical personnel; that said volunteer fire fighter and/or
volunteer medical personnel has served as a fire fighter and/or volunteer
medical personnel for the City of Derby Fire Department and/or Storm Ambulance
Corps for not less than the one immediately preceding calendar year; the total
number of calendar years of service of said volunteer fire fighter and/or
medical personnel as a volunteer member for the City of Derby Fire Department
and/or Storm Ambulance Corps; the percentage of fires and/or medical assists,
whichever is applicable, attended during the immediately preceding calendar
year; and certification of compliance with the requirements of § 177-20
of this article.
B.
Years of service shall not be deemed to have been interrupted
by the department medical leave, by military service with the United States,
or by injury where workers’ compensation is invoked.
C.
If an individual is permanently disabled from performing
as a volunteer fire fighter or emergency medical personnel as a result of
an on-the-volunteer-service injury, it is the intent of this article to provide
that individual with a lifetime tax abatement for the full 100% allowed under
this article.
D.
When a person has served as a volunteer fire fighter
and/or volunteer medical personnel, left such service, and then returned to
volunteer firefighting and/or volunteer medical duty, the person shall not
be eligible for the tax abatement until he or she has completed one full calendar
year of service from date of return. The person’s total years of service
will then include the number of previous years served. Eligibility for the
particular fiscal year will be determined by the Commissioner and/or Chief
of the City of Derby Fire Department and/or the President of the Storm Ambulance
Corps, provided each volunteer fire fighter and/or volunteer medical personnel
presents the aforementioned written certified statement by March 1 for the
immediate preceding fiscal year.
The tax abatement under this article shall be applied first against
any real property taxes owing to the City of Derby and then against personal
taxes owing to the City of Derby. In the event that the tax to which the abatement
is applied is paid in installments, then the exemption shall be applied pro
rata to each installment.
The Tax Collector of the City of Derby shall maintain a record of all
taxes abated in accordance with this article.
All dates referenced in this article shall, except as to year, apply
to subsequent years, it being the intent of this article to create an ongoing
abatement program until modified or eliminated by further ordinance change
or repeal. The credit shall be applied first to real estate appearing on the
grand list in the name of the qualifying member or, if there be none, or should
it be not of sufficient value to accommodate the full allowable credit, then
to any other property in the name of the qualifying member. Failure to make
full utilization of the credit (or any use whatsoever), because of grand list
property of insufficient value, shall not be construed so as to create any
carryover abatement credit for use in subsequent fiscal years. The credit
afforded hereunder shall terminate at the end of the fiscal year in which
the qualified member dies. If property is sold or otherwise transferred during
the fiscal year, the abatement may be applied on a pro rata basis to that
portion of the fiscal year when the volunteer fire fighter or ambulance corps
member owned the property.
The tax abatement under this article shall be applicable for any real
and personal property, whether owned individually or jointly, of a volunteer
fire fighter and/or volunteer medical personnel eligible for such abatement.
A volunteer fire fighter and/or volunteer medical personnel shall not
be eligible for a tax abatement under this article unless that volunteer fire
fighter and/or volunteer medical personnel, during the immediately preceding
calendar year, has met the requirements of accumulation of percentage, as
set forth below in this article.
A.
Accumulation shall follow the following requirements:
(1)
Member must accumulate percentages during each twelve-month
period; said percentage accumulations to start January 1 and ending on December
31. A member could start accumulating points by joining the program at any
time during the twelve-month period, after any probationary period has ended.
(2)
If a member belongs to the Derby Fire Department and
Storm Ambulance Corps, percentage accumulation can be combined between the
Derby Fire Department and the Storm Ambulance Corps. Persons belonging to
both the Derby Fire Department and Storm Ambulance Corps may only be credited
for one activity, either Fire Department or Rescue/Medical, for each response
and may not be given credit for both on a single response.
(3)
Any new member of the Derby Fire Department and/or Storm
Ambulance Corps who is on probation cannot collect percentages until he or
she is a full member of the respective company or unit. The probationary period
is one year before any member can begin to collect points.
(4)
Tax abatement will be awarded to each member based upon
the below schedule. The member must obtain the minimum percentage accumulation
indicated to be awarded the corresponding percent of tax abatement.
(5)
The Chief of the Derby Fire Department, three Assistant
Chiefs, Fire Marshal and members of the Fire Marshal’s Office, Superintendent
of Fire Alarms and Chief Drivers, even though paid a monetary amount for their
services throughout each year in that position, are eligible under this article
for the tax abatement.
(6)
Members of the Derby Fire Department and/or Storm Ambulance
Corps, while serving in a paid capacity, including but not limited to Fire
Watch, Storm Duty or Medical Responses, will not be eligible to include any
activities, while in a paid status, in the total attendance percentage for
the calendar year.
B.
The amount of the abatement in a given fiscal year shall
be based upon a combination of activities and functions in which a member
of the Derby Fire Department and/or Storm Ambulance Corps participates in
a given calendar year. The tax abatement ordinance is being implemented on
a scale of time served basis and that the member can only receive a maximum
tax abatement as set forth in § 177-14, Column B.
C.
The percentage for a particular activity and/or function
as a volunteer fire fighter and/or volunteer medical member for participation
in the preceding calendar year as set forth below can be combined reflecting
what a volunteer fire fighter and/or volunteer medical member may receive
as a tax abatement in the corresponding fiscal year with the understanding
that the total amount of the tax abatement in the particular year is based
upon the schedule set forth in § 177-14, Column B.
D.
Volunteer fire fighters and/or volunteer medical personnel
who have met the above requirements shall receive a maximum tax abatement
in accordance with § 177-14, Column B.
E.
Accumulation of percentage will be issued on the following
basis:
(1)
