House Bill No. 6420
Public Act No. 21-83
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:
Section 1. Section 12-81w of the general statutes is repealed and the
following is substituted in lieu thereof (Effective July 1, 2021, and
applicable to assessment years commencing on or after October 1, 2021):
The legislative body of any municipality may establish, by ordinance,
a program to provide property tax relief for a nonsalaried local
emergency management director, any individual who volunteers his or
her services as a firefighter, fire police officer, as defined in subsection
(a) of section 7-308, emergency medical technician, paramedic, civil
preparedness staff, active member of a volunteer canine search and
rescue team, as defined in section 5-249, active member of a volunteer
underwater search and rescue team, or ambulance driver in the
municipality, or any individual who is a retired volunteer firefighter,
fire police officer or emergency medical technician and has completed
at least twenty-five years of service as a volunteer firefighter, fire police
officer or emergency medical technician in the municipality. Such tax
relief may provide either (1) [(A) for the period commencing July 1, 2019,
and ending June 30, 2021, an abatement of up to one thousand five
hundred dollars in property taxes due for any fiscal year, and (B) on and House Bill No. 6420
Public Act No. 21-83 2 of 2
after July 1, 2021,] an abatement of up to two thousand dollars in
property taxes due for any fiscal year, or (2) an exemption applicable to
the assessed value of real or personal property up to an amount equal
to the quotient of [one] two million dollars divided by the mill rate, in
effect at the time of assessment, expressed as a whole number of dollars
per one thousand dollars of assessed value. Any ordinance may
authorize interlocal agreements for the purpose of providing property
tax relief to such volunteers who live in one municipality but volunteer
or volunteered their services in another municipality.