PA 16-99—HB 5277

Public Safety and Security Committee

Planning and Development Committee

AN ACT EXTENDING THE MUNICIPAL PROPERTY TAX RELIEF TO RETIRED VOLUNTEER FIREFIGHTERS, FIRE POLICE OFFICERS AND EMERGENCY MEDICAL TECHNICIANS

SUMMARY: This act extends the optional municipal property tax relief program for certain non-retired volunteer personnel to retired volunteer firefighters, fire police officers, and emergency medical technicians (EMTs) who volunteered at least 25 years in the municipality. It also allows a municipality, by ordinance, to authorize interlocal agreements to provide the tax relief to such retirees who volunteered in a different municipality than the one where they now live, just as they may now do for active volunteers who live in one municipality and volunteer in another.

EFFECTIVE DATE: July 1, 2016

BACKGROUND

Municipal Property Tax Relief Program

By law, a municipality's legislative body may provide, by ordinance, property tax relief to volunteer fire police officers, active members of a volunteer underwater search and rescue team, nonsalaried local emergency management directors and volunteer firefighters, EMTs, paramedics, ambulance drivers, civil preparedness staff members, and active members of a canine search and rescue team.

By law, the relief may take the form of a tax (1) abatement of up to $1,000 in property taxes due in any fiscal year or (2) exemption applicable to the assessed value of real or personal property up to $1 million divided by the mill rate (expressed as a whole number per $1,000 of assessed value) at the time of the assessment.

OLR Tracking: VR; MF; PF; cmg