Programs to Attract Volunteer Emergency Services Personnel

Topic:
EMERGENCY MEDICAL SERVICES; VOLUNTEER LABOR; HIGHER EDUCATION; MUNICIPALITIES; HEALTH INSURANCE; PROPERTY TAX; WORKERS' COMPENSATION; TUITION; FIRE DEPARTMENTS;
Location:
EMERGENCY MEDICAL SERVICE; FIRE DEPARTMENTS AND FIREMEN; VOLUNTEER SERVICES;

OLR Research Report


November 2, 2006		2006-R-0679
PROGRAMS TO ATTRACT VOLUNTEER EMERGENCY SERVICES PERSONNEL

By: Veronica Rose, Principal Analyst

You asked if the state authorizes any programs to attract volunteer firefighters and emergency services personnel.

SUMMARY

State law allows municipalities to (1) provide property tax relief to emergency services personnel and (2) enroll firefighters and volunteer ambulance service members in their group health insurance plans, under specified conditions. It (1) requires the state's public colleges to waive tuition for dependent children of volunteer firefighters who die in the line of duty; (2) prohibits employers from discharging, or discriminating against, volunteer firefighters or emergency services personnel who are late for, or absent from, work because they were responding to emergency calls; and (3) gives workers' compensation coverage to volunteer firefighters and volunteer ambulance service personnel injured while engaged in fire or emergency services duties.

TAX INCENTIVES

By law, a municipality may establish, by ordinance, a property tax relief program for volunteer emergency services personnel (volunteer firefighters, emergency medical technicians, paramedics, or ambulance drivers). The relief may take the form of (1) an abatement of up to $1,000 in property taxes due in any fiscal year or (2) an exemption up to a maximum of $1 million divided by the mill rate (expressed as a whole number per $1,000 of assessed value) at the time of the assessment (CGS § 12-81w). (An exemption represents a reduction of the property's assessed value for tax purposes; an abatement is a reduction in the amount of taxes owed.)

Of 82 towns that responded to our statewide survey, 48 have established tax relief programs (see Attachment 1). Thirty-four of these provide the relief in the form of an abatement. Volunteers must meet criteria to qualify (e.g., respond to a certain number of calls or serve for a minimum number of years).

GROUP INSURANCE BENEFITS

By law, a municipality may allow active volunteer firefighters and volunteer ambulance service members to join the municipality's group health insurance plan if the volunteer (1) elects to enroll in the plan, (2) agrees to pay 100% of the premium and any additional costs, and (3) meets the municipal active-member definition. The law applies to any town, city, or borough that provides its employees with health, accident, and hospital plan benefits (CGS § 7-464).

TUITION WAIVERS

The law requires the state's community colleges, Connecticut State University, and the University of Connecticut to waive tuition for dependent children of volunteer firefighters killed in the line of duty. The waiver covers the tuition cost for credit-bearing undergraduate and graduate programs. It does not cover other charges or fees, such as student activity and course fees, or parking, and room and board (CGS §§ 10a-77(d), -99(d), and -105(e)).

JOB PROTECTION

The law prohibits employers, including the state and its subdivisions, from discharging, or discriminating against, a volunteer firefighter or member of a volunteer ambulance company who is late for, or absent from, work because he responded to an emergency call before work or during work hours. The employee must:

1. make every effort to notify his employer that he may be late or absent because he has to respond to an emergency fire or ambulance call before or during his regular working hours;

2. if unable to provide advance notice, give the employer a signed statement from the fire chief or ambulance company's medical director or chief administrator explaining why he could not provide the notice;

3. at the employer's request, submit a written statement from the fire chief or head of the ambulance company verifying that he responded to a fire or ambulance call and specifying the date, time, and duration of the response; and

4. notify his employer promptly of any change to his volunteer status.

An employee fired or discriminated against in violation of these provisions may sue his employer within one year of the violation for (1) reinstatement, (2) back wages, and (3) reestablishment of benefits to which he would have been otherwise entitled. The court may award the prevailing party costs and reasonable attorneys' fees (CGS § 7-322c).

WORKERS' COMPENSATION COVERAGE

The law gives workers' compensation coverage to active members of volunteer fire companies and departments and volunteer ambulance services for injuries suffered while engaged in fire duties or volunteer ambulance services. It allows the volunteers to use the greater of their employment salary or the state average production wage to calculate their benefits. The coverage includes a presumption that an injury caused by heart disease or hypertension is compensable, provided a prior physical examination by a licensed physician appointed by the service failed to reveal such conditions (CGS § 7-314b).

VR:dw

ATTACHMENT 1

Table 1: Emergency Services Personnel Tax Relief by Town*

	*Town*	*Type of Relief*	*Amount of Relief*	*Eligibility Criteria*
1	Avon	Exemption	$250-$1,000	Based on participation
2	Bethel	Unclear	$250-$1,000	Based on years of service and participation (must complete at least one year)
3	Bethany	None	NA	NA
4	Bethlehem	Tax Credit	Up to $1,000 to ambulance workers; None to firefighters	Based on participation; Firefighters chose a small pension based on participation, instead of the tax relief.
5	Branford	None	NA	NA
6	Bridgeport	None	NA	NA
7	Bristol	None	NA	NA
8	Canterbury	None	NA	NA
9	Canton	None	NA	NA
10	Chester	Exemption	$700-$1,000	Based on years of service and participation
11	Cheshire	Abatement	$250-$1,000	Based on participation and years of service
12	Clinton	Exemption	$1,000	Not reported
13	Colombia	Abatement	$250-$1,000	Based on participation
14	Cromwell	None	NA	NA
15	Danbury	None	NA	NA
16	Darien	Abatement	Up to $1,000	Not reported
17	Deep River	Abatement	$500	Based on participation
18	Derby	Abatement	$250 to $1,000	Based on participation
19	East Windsor	None	NA	NA
20	East Haddam	Abatement	$1,000	Not reported
21	Ellington	None	NA	NA
22	Essex	Unclear	$1,000	Not reported
23	Farmington	Abatement	$500-$1,000	Must complete at least 15 drills. Those who respond to at least 180-249 calls during the year are eligible ($500); those who respond to 250 or more are eligible for $1,000
24	Glastonbury	Abatement	$1,000	Not reported
25	Goshen	None	NA	NA
26	Granby	Abatement	$1,000	Not reported
27	Greenwich	Abatement	$1,000	Not reported
28	Guilford	None	NA	NA
29	Hamden	None	NA	NA
30	Hartford	None	NA	NA
31	Hebron	Abatement	$100-$1,000	Not reported
32	Kent	Abatement	$250-$1,000	Based on participation
33	Litchfield	None	NA	NA
34	Madison	Exemption	Up to $1,000	Based on participation
35	Manchester	None	NA	NA
36	Middlefield	Abatement	$1,000	Not reported
37	Monroe	Abatement	$500 to $1,000	Amount depends on years of service; retired personnel get $150
38	New Britain	None	NA	NA
39	New Hartford	None	NA	NA
40	New London	None	NA	NA
41	New Milford	Abatement	$1,000	Minimum 50 hours required
42	North Branford	Unclear	$1,000	Not reported
43	North Haven	Abatement	$500 to $1,000	Based on participation; people who attend less than 20% of calls and drills do not qualify
44	Norwalk	Abatement	Up to $1,000	Based on participation (applies to taxes paid to the 6^th taxing district, not the general City of Norwalk taxes)
45	Norwich	Abatement	$1,000	Not reported
46	Old Lyme	Abatement	$1,000	Not reported
47	Old Saybrook	Abatement	$1,000	Not reported
48	Pomfret	Abatement	$250-$1,000	Based on years of service
49	Preston	None	NA	NA
50	Putnam	None	NA	NA
51	Redding	Abatement	$500-$1,000	Based on participation
52	Rocky Hill	Abatement	Up to $1,000	Not reported
53	Roxbury	Abatement	$250- $1,000	Based on participation
54	Seymour	Abatement	$250-$1,000	Based on participation
55	Sharon	None	NA	NA
56	Sherman	Exemption	$500 to $1,000	Six months to five years of service, $500; Over five years service, $1,000
57	Simsbury	Abatement	$200-$1,000	Based years of service (minimum two years)
58	Somers	None	NA	NA
59	South Windsor	Abatement	$250-$1,000	Based on years of service and participation
60	Sprague	Abatement	Up to $1,000	Not reported
61	Stafford	Abatement	$500-$1,000	Based on number of points accumulated; must accumulate at least 75 points
62	Stonington (Borough)	Not reported	Up to $500	NA
63	Stonington (Town of)	None	NA	NA
64	Stonington fire Dist.	Not reported	Up to $250	Not reported
65	Stratford	None	NA	NA
66	Tolland	None	NA	NA
67	Torrington	Abatement	$200-$1,000	$200 of tax credit for every two years of completed service
68	Union	Abatement	Up to $1,000	Not reported
69	Warren	None	NA	NA
70	Washington	Abatement	$1,000	Not reported
71	Waterbury	None	NA	NA
72	Watertown	None	NA	NA
73	West Hartford	None	NA	NA
74	Westbrook	Abatement	$1,000	Minimum number of participation hours required
75	Weston	Abatement	$250-$1,000	Based on participation
76	Wethersfield	Unclear	$1,000	Not reported
77	Willington	No	NA	NA
78	Windsor	Exemption	$250-$1,000	Based on participation
79	Windsor Locks	None	NA	NA
80	Woodbridge	None	NA	NA
81	Woodbury	Abatement	Up to $1,000	Not reported
82	Wolcott	None	NA	NA

Based on OLR Survey in October 2006

*In some cases, the towns give the abatement or exemption to both emergency services personnel and firefighters. But in others, they appear to give the tax breaks only to firefighters.