City Council

~AD HOC REPORT~ Property Tax Abatement for Volunteers (Emergency Services) Meeting #3 Tuesday, March 11, 2025 Chairman Joseph Britton called the meeting to order at 6:30 p.m. on Tuesday, February 25, 2025. Present were Committee Members Ben Chianese and Michael Coelho. From the City were; Dan Garrick, Director of Finance; Donna Murphy, Tax Assessor; Richard Thode, Fire Chief; Joseph Mortelliti, Outside Counsel; Roberto Alves, Mayor; Taylor O’Brien, Chief of Staff, Mayor’s Office; Farley Santos, Economic & Community Advisor, Mayor’s Office. Also present was Charlie Coakley, Volunteer Firemen’s Council. Ex Officio members present were; Peter Buzaid, Frank Salvatore, Bill McAllister and Duane Perkins. From the public were; Charlie Setaro, Tom Brown, and six unidentified individuals. Chair Britton opened with an overview of the purpose of the meeting and asked Mr. Mortelliti for his initial input on the proposed ordinance text. Chair Britton asked for clarification on the tax abatement amount, Ms. Murphy spoke on the process of an abatement. Mayor Alves explained that the original intent was to offer $2,000 off of an assessment, but agreed that clarification of the process may need to be identified. Member Coelho asked for comparisons of abatement programs in similar sized communities; Mr. Salvatore provided copies of similar ordinances; he noted that there are an estimated 68 volunteers that have a tax liability and based on their years of service; another 28 volunteers are officers who also qualify. Member Chianese spoke on the intended timeline for the program, taking effect in July 2026. Mr. Salvatore noted recent edits that are needed, including clarify the current number of volunteer companies, and exclusion based on other tax credits. Member Chianese noted additional criteria as including active volunteers and noted a clause that allows the Mayor to determine the amount based on the current state of the city’s budget, Ms. Murphy clarified that the amount in the account is evenly distributed to all qualifying applicants. Member Chianese clarified that a qualifying report would need to be provided annually. Ms. Murphy noted the need to get a certified list annually by predetermined dates. Chair Britton asked about oversight of the qualifying report; Ms. Murphy identified the SAVE program as a certified required list. She asked that the ordinance include: who certifies the list, what the amounts are, and deadlines for submission to the Tax Assessor. Mr. Salvatore discussed Section F in the draft, and noted that the certified list of names and amount would go to the Assessor by May 1st. Mr. Mortelliti noted the need to address EMT and Paramedics that has been part of the language until this point. Chair Britton clarified that there are no existing volunteer EMTs or Paramedics, and from this point forward the ordinance will pertain to only Volunteer Firefighters; Mr. Mortelliti confirmed that the language will be updated to reflect this change. Mr. Salvatore identified the topic of unused benefit, noting that a credit will not be provided if the assessment is less than the benefit; Ms. Murphy asked that the new language consist of,‘any unused benefits may not be carried over to another grand list’. Member Coelho asked about a sliding scale; Member Chianese explained that it would be a prorated system. Mr. Perkins asked about clarifying paid versus volunteer firefighters and asked about the applying the credit to real estate property first and then personal property ie. motor vehicle. Bill McAllister provided an example and asked for a full credit based on points not a sliding scale. Mr. Buzaid noted that the state’ statute on tax abatements (12-81W) applies to fixed amounts and not a sliding scale; Mr. Mortelliti confirmed. Ms. Murphy defined an abatement vs an exemption, an abatement is done after the fact and will not be reflected on the grand list, the amount will be taken off the tax bill as a dollar amount. Member Coelho asked if each firehouse will be the qualifying and certified entity; Mr. Coakley clarified that each firehouse captain/chief would present a list of qualified members that would be approved by the Volunteer Firemen’s Council who will certify the list. Mr. Coakley explained the points system; years of service as a volunteer, quarterly training, participation and attendance of meetings and calls’, elected office holders, and a life member status (25+ years of service). He defined a full year of service as 60+ points, making 60 points the minimum qualification and having completed a full year of service the previous year (December 31st). member Coelho thanked the members for their years/decades of work and asked Mr. Coakley to explain ‘Tags’ or a person’s ability to respond to a fire. Mr. Buzaid asked if a sliding scale exists in state statute; Mr. Mortelliti confirmed it is not but the language ‘up to $2,000’ is consistent; he also identified no definition of ‘Active Volunteer Firemen. Mr. Salvatore confirmed that other municipal programs use a sliding scale. Chief Thode asked for language clarification for EMT volunteers and defined a response to calls. Mayor Alves expressed his support for the ordinance, Chief Thode spoke on the success of the volunteer firehouse consolidation and identified a 50% increase in volunteers. Chair Britton reiterated the need to address; abatement vs. assessment; affective date; definition of full-year of service in more detail; division of funds each year amongst qualified individuals based on the City’s budget and needs; limiting to one credit per individual; update definitions and examples; survivor benefits; clause regarding tax implications; language to explain certified list requirements: Name of recipient and amount of credit; add language regarding recording keeping and preservation (7 Years) for auditing purposes; clarification of accountability. A motion was made by Member Chianese, 2nd by Member Coelho, to continue the ad hoc. Motion passed unanimously. A motion was made by Member Chianese, 2nd by Member Coelho, to adjourn. Motion passed unanimously. The meeting adjourned at 7:44pm. Respectfully submitted, Joseph Britton, Chair Ben Chianese Mike Coelho