Article VI: Tax Abatement for Volunteer Firefighters and Ambulance Personnel

§ 177-14 Abatement granted; amount.

The property taxes of each volunteer firefighter of the City of Derby Fire Department and volunteer medical personnel of the Storm Ambulance Corps who has served as a volunteer firefighter 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 firefighter 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
Years of Service as Firefighter or Medical Personnel	Maximum Amount of Taxes Abated by Statute
1	$250
2	$500
3	$750
4 or more	$1,000

§ 177-15 Eligibility.

To be eligible for the tax abatement pursuant to this article for any fiscal year, an eligible volunteer firefighter 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 firefighter and/or volunteer medical personnel; that said volunteer firefighter and/or volunteer medical personnel has served as a firefighter 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 firefighter 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.

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.

If an individual is permanently disabled from performing as a volunteer firefighter 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.

When a person has served as a volunteer firefighter 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 firefighter and/or volunteer medical personnel presents the aforementioned written certified statement by March 1 for the immediate preceding fiscal year.

§ 177-16 Application against certain taxes.

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.

§ 177-17 Recordkeeping.

The Tax Collector of the City of Derby shall maintain a record of all taxes abated in accordance with this article.

§ 177-18 Continuation of program; limits on applicability; sale or transfer of property.

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 firefighter or ambulance corps member owned the property.

§ 177-19 Joint ownership of property.

The tax abatement under this article shall be applicable for any real and personal property, whether owned individually or jointly, of a volunteer firefighter and/or volunteer medical personnel eligible for such abatement.

§ 177-20 Tax abatement percentage accumulation.

A volunteer firefighter and/or volunteer medical personnel shall not be eligible for a tax abatement under this article unless that volunteer firefighter 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.

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.

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. This article is being implemented on a scale of time served basis and the member can only receive a maximum tax abatement as set forth in § 177-14, Column B.

The percentage for a particular activity and/or function as a volunteer firefighter and/or volunteer medical member for participation in the preceding calendar year as set forth below can be combined reflecting what a volunteer firefighter 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.

Volunteer firefighters and/or volunteer medical personnel who have met the above requirements shall receive a maximum tax abatement in accordance with § 177-14, Column B.

Accumulation of percentage will be issued on the following basis:

(1)

Derby Fire Department.

(a)

Alarms (six alarms per quarter equals 15%):