(A) Tax abatement program. Pursuant to Conn. Gen. Stat. § 12-81w, there is hereby established a tax abatement program for certain emergency services volunteers. The purpose of this program is to retain existing volunteers and attract new volunteers.
(B) Definitions. For purposes of this section the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ABATEMENT LIST. A list of eligible residents, as defined herein, qualifying for this tax abatement program. The abatement list shall be certified by a vote of the Executive Board of the Flanders Volunteer Fire Department and the Board of Directors of the Niantic Volunteer Fire Department and reported by the respective Fire Chiefs of those departments to the Tax Collector's Office on or before the certification date, as defined herein.
BENEFIT. A reduction in property tax liability of no more than $1,000 per eligible resident from the total property taxes that would otherwise be due from that resident for the assessment year following the certification date. Where an eligible resident has a total property tax liability of less than $1,000, the benefit shall be limited to the extent of the eligible resident's total property tax liability. An eligible resident appearing on the abatement list for both the Flanders Volunteer Fire Department and the Niantic Volunteer Fire Department shall be eligible for only one benefit.
CERTIFICATION DATE. September 30 of each year.
ELIGIBLE RESIDENT. Each resident of the Town of East Lyme who volunteers his or her services either:
(a) 1. As an active nonsalaried state certified firefighter #1, emergency medical technician, or emergency medical responder for the Flanders Volunteer Fire Department; and
2. Responds to at least 15% of the eligible calls in the 12-month period ending August 31 preceding the current certification date; and
3. Is in compliance with the applicable requirements holding active service status within the department; or
(b) 1. As an active nonsalaried state certified firefighter #1, emergency medical technician, or emergency medical responder for the Niantic Volunteer Fire Department; and
2. Responds to at least 15% of the eligible calls in the 12-month period ending August 31 preceding the current certification date; and
3. Is in compliance with the applicable requirements for holding active service status within the department.
(C) Administration. On or before the certification date, the respective Fire Chiefs of the Flanders Volunteer Fire Department and the Niantic Volunteer Fire Department shall transmit the abatement list as certified by the Board of Directors or Executive Board for the respective departments, to the Tax Collector and shall forward copies of the abatement list and certification to the Office of the First Selectman. Upon receipt of the abatement list, the Tax Collector shall adjust the property tax bills of each eligible resident for the assessment year following the certification date by applying the maximum allowable benefit for each eligible resident. In no case shall an eligible resident receive a benefit in excess of his or her total tax liability.
(D) Data retention. The Fire Chiefs of the Flanders Volunteer Fire Department and the Niantic Volunteer Fire Department shall retain the data used to determine eligible resident status for the abatement list for a period of two years following the certification date applicable to that abatement list. Said data shall be made available for inspection by the Tax Collector upon request by the Tax Collector.
(E) Regulation of volunteer requirements. This section shall not alter or impair the ability of the Flanders Volunteer Fire Department or the Niantic Volunteer Fire Department to alter existing qualifications or establish additional qualifications for active service status in each department. Any change in qualifications for active service status in each department hereinafter made by the respective departments shall apply to the eligible resident criteria set forth in division (B)(1) and (2) above without further action by the Board of Selectmen.
(F) No interlocal agreement. Without further action by the Board of Selectman and reciprocal treatment from another municipality, this section shall not be deemed to grant a benefit to a resident of the town who serves as an emergency volunteer in another municipality.
(Ord. passed - -)