General Assembly Raised Bill No. 6420
January Session, 2021 LCO No. 3264
Referred to Committee on PLANNING AND DEVELOPMENT
Introduced by:
(PD)
AN ACT CONCERNING THE PROPERTY TAX EXEMPTION FOR
CERTAIN MUNICIPAL VOLUNTEERS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
1 Section 1. Section 12-81w of the general statutes is repealed and the
2 following is substituted in lieu thereof (Effective October 1, 2021, and
3 applicable to assessment years commencing on or after October 1, 2021):
4 The legislative body of any municipality may establish, by ordinance,
5 a program to provide property tax relief for a nonsalaried local
6 emergency management director, any individual who volunteers his or
7 her services as a firefighter, fire police officer, as defined in subsection
8 (a) of section 7-308, emergency medical technician, paramedic, civil
9 preparedness staff, active member of a volunteer canine search and
10 rescue team, as defined in section 5-249, active member of a volunteer
11 underwater search and rescue team, or ambulance driver in the
12 municipality, or any individual who is a retired volunteer firefighter,
13 fire police officer or emergency medical technician and has completed
14 at least twenty-five years of service as a volunteer firefighter, fire police
15 officer or emergency medical technician in the municipality. Such tax
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Raised Bill No. 6420
16 relief may provide either (1) (A) [for the period commencing] beginning
17 July 1, 2019, and ending [June 30] September 30, 2021, an abatement of
18 up to one thousand five hundred dollars in property taxes due for any
19 fiscal year, and (B) [on and after July 1] beginning October 1, 2021, an
20 abatement of up to two thousand dollars in property taxes due for any
21 fiscal year, or (2) an exemption applicable to the assessed value of real
22 or personal property up to an amount equal to the quotient of [one] two
23 million dollars divided by the mill rate, in effect at the time of
24 assessment, expressed as a whole number of dollars per one thousand
25 dollars of assessed value. Any ordinance may authorize interlocal
26 agreements for the purpose of providing property tax relief to such
27 volunteers who live in one municipality but volunteer or volunteered
28 their services in another municipality.
This act shall take effect as follows and shall amend the following
sections:
Section 1 October 1, 2021, and 12-81w
applicable to assessment
years commencing on or
after October 1, 2021
Statement of Purpose:
To increase the property tax exemption for certain municipal volunteers
from one thousand dollars to two thousand dollars.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
underlined.]
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Statutes affected:
Raised Bill: 12-81w