City Council

CITY OF DANBURY 155 DEER HILL AVENUE DANBURY, CONNECTICUT 06810 www.danbury-ct.gov ELISA ETCHETO PHONE: 203-797-4514 LEGISLATIVE ASSISTANT FAX: 203-796-1529 e.etcheto@danbury-ct.gov MEETING NOTICE Who: City Council – Ad Hoc Committee When: 6 P.M. – Monday, July 14, 2025 Where: 3C, 3rd Floor City Hall, 155 Deer Hill Avenue Purpose: Volunteer Firefighters Property Tax Abatement (Meeting #4) *Agenda Item on file in the Legislative Assistant’s Office and on the City website (March 2021). Committee Members, Department Representatives & Petitioners: Joseph Britton, Chair Ben Chianese, Council Michael Coelho, Council Corporation Counsel Representative Dan Garrick, Finance Director Donna Murphy, Tax Assessor Richard Thode, Fire Chief Charlie Coakley, Volunteer Firemen’s Council President Posted: Town Clerk Information Board City Website Calendar Noticed: Mayor’s Office Petitioners: Frank Salvatore Roberto Alves Robert Taborsak  ~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  Proposed Ordinance City of Danbury, Connecticut Tax Abatement Program for Certain Emergency Services VolunteersVolunteer Firefighters (a) PURPOSE AND STATUTORY AUTHORITY: The provisions of Public Act 19-36 are hereby adopted, and are set forth in subsections (b), (c), (d), (e) and (f).In recognition of the benefits provided to the City of Danbury by its volunteer firefighters, this section is hereby established pursuant to Connecticut General Statutes § 12-81w, as amended by Public Act 99-272, Public Act 00-120, Public Act 01-187, Public Act 04-241, Public Act 11-21, Public Act 11-243, Public Act 16-99, Public Act 19-36 and Public Act 21-83. (b) DEFINITIONS: (1) “Abatement” shall mean the reduction in real property taxes or personal property taxes owed by Eligible Residents of the below-referenced Danbury volunteer fire department companies qualifying for a tax abatement. (2) "Active" shall mean those members in good standing certified by the PresidentChief Business Officer or and/or Cchief Ffire Oofficer of Padanaram Hose Company No. 3, Independent Hose Company No. 4, Wooster Hose Company No. 5, Citizens Hose Company No. 6, Water Witch Hose Company No. 7, Phoenix Hose Company No. 8, Beckerle and Co. Hose Company No. 9, Germantown Hose Company No. 10, Beaver Brook Hose Company No. 11, Mill Plain Hose Company No. 12, Miry Brook Hose Company No. 13, Miry Brook Ladies Auxiliary, King Street Hose Company No. 14, Danbury Volunteer Fire Battalion Nineteen, Danbury Volunteer Fire Battalion Thirty-One, or any successors to the above named volunteer fire companies, as to members of their respective organizations, or on or before the Ccertification Ddate, as eligible for tax abatement under this ordinance. (3) "Benefit" shall mean the reduction in real or motor vehiclepersonal property taxes described in subsection (c) below. (3) "Certification Date" shall mean May 15 of the assessment year commencing July 1, 2023 2026 and each assessment year thereafter. (4) "Certification Date" shall mean May 15 of the assessment year commencing July 1, 2026 and each assessment year thereafter. (5) "Eligible Resident" shall mean each resident of the City of Danbury who volunteers his or her services: (A) as an active firefighter who is tagged to respond to emergency calls for one of the twelve Danbury vVolunteer fFire dDepartment cCompanies or their successors, or (B) as an active member who served in one of the twelve Danbury vVolunteer fFire dDepartment cCompanies or their successors for twenty-five (25) concurrent years as an active firefighter, fire police member, ladies auxiliary and/or business officer of the volunteer fire department or (C) as an active fire police member for one of the twelve Danbury vVolunteer fFire dDepartment cCompanies or their successors, or (D) as an active member of the Ladies Auxiliary for one of the twelve Danbury vVolunteer fFire dDepartment cCompanies or their successors, or (6) “Fiscal year” shall mean the City of Danbury’s budget year beginning July 1 of the calendar year immediately following the grand list year. (c) BENEFIT: Each Eligible Resident who satisfies all requirements as provided in this Section, and as provided by Connecticut law, shall receive a tax abatement applied first against any real property taxes owed to the City of Danbury. If any amount of the total benefit remains, the balance of the total benefit abatement shall be applied against any personal property taxes owed to the City of Danbury. The tax abatement shall apply for any fiscal year during which the Eligible Resident satisfies the provisions of this Section. The total tax abatement shall not exceed two thousand dollars ($2,000.00) and shall not exceed the total assessed value of real property or personal property owned by the Eligible Resident. The tax Revised Date: August 31, 2021, 3/11/2025  Proposed Ordinance City of Danbury, Connecticut Tax Abatement Program for Certain Emergency Services VolunteersVolunteer Firefighters abatement shall not be carried over from one fiscal year to another and shall not be transferrable in part or in whole. An eligible volunteer shall be entitled to an abatement of real or motor vehicle property taxes for any fiscal year during which they are deemed eligible pursuant to the provisions hereof in accordance with subsection (1) hereof. A “Line of Duty” death will qualify the volunteer’s spouse to continue to receive an abatement of real or motor vehicle property taxes for a period of 10 years at the volunteer’s current level of tax abatement, so long as the real or motor vehicle property is owned by the volunteer’s spouse (pursuant to section 10 of Public Act 00-215). Tax abatement shall be applied first against any real property taxes and if volunteer doesn’t own real property, then against motor vehicle taxes. Notwithstanding subsection (1) hereof, no volunteer shall receive an abatement greater than $2,000.00 in any fiscal year nor greater than the volunteer’s real or motor vehicle property tax liability in any fiscal year. The abatement may not be carried over to another fiscal year. (Example: Volunteer eligible for abatement of $2,000.00 in fiscal year 2022, with a tax liability of $1,800.00, may not carry over the $200.00 unused portion of the abatement into subsequent fiscal years.). (1) Service point system (Activity Point System and Years of Service). The President Chief Business Officer and/or Cchief Ffire Oofficer of the Danbury volunteer fire department companies organizations listed in subsection (b)(51) of this Section shall track the participation of service of its members with respect to years of service, past and present and current level of activity. The service point system and the amount of the tax abatement shall be as follows: Service Point System – years of service determines maximum tax abatement level. YEARS OF SERVICE MAXIMUM TAX ABATEMENT After 1 full year of service $500.00 2-5 $750.00 6-10 $1,000.00 11-25 $1,500.00 26 and over $2,000.00 (d) Activity Point System (1) The member must meet satisfy the Eligible Resident requirements in subsection (b)(53)(A-D) of this Section and achieve the minimum number of points (, sixty (60)) to be eligible for the Ttax abatement listed in the subsection (c)(1) chart above. Activity Example Points Training • Quarterly Training (req. for active FF) 2 • Completion of Approved Courses (maximum 40 points per year) 1/Hour Drills • Attend/participate in drills 1 • Organize/Lead drills 2 • Attend/Participate in “truck night” 1 Revised Date: August 31, 2021, 3/11/2025  Proposed Ordinance City of Danbury, Connecticut Tax Abatement Program for Certain Emergency Services VolunteersVolunteer Firefighters Monthly Meeting • Attend Monthly Meeting 2 Emergency Response • Responded to an emergency call 5 Non-Emergency Participation • Chair of a committee or organizing an event (per) 2 • Participate in a committee/event per meeting 1 Elected Officer • Fire or Business Officer 25 Life Member • Served 25 years or more 25 (2) Members can achieve receive extra credit incentives based on achieving points greater than the minimum required. The percentage of increase is based on the maximum tax abatement available for in relation to the member’s the years of service they fall into. Members with 26 years of service or more cannot achieve extra credit incentives. Members can get receive an increase based on the chart below, but in any case the maximum tax abatement benefit cannot exceed $2,000. Points Percentage Extra 61-80 10% 81-100 20% 101+ 30% (e) LIMITATIONS: The benefit shall be subject to the following limitations: (1) Residents Members who are Eeligible Rresidents under two or more conditions among under subsection (b)(53)(A-D) shall be entitled to one benefit only. (2) Applicant is not receiving or shall not receive tax relief under Sections 44-49 through 44-70 of the Code of Ordinances. (3) The Mayor must fund the program in the annual budget. (f) MECHANISMABATEMENT APPLICATION/PROCEDURE: The respective Chief Business Officers Presidents or Chief Fire Officers of Padanaram Hose Company No. 3, Independent Hose Company No. 4, Wooster Hose Company No. 5, Citizens Hose Company No. 6, Water Witch Hose Company No. 7, Phoenix Hose Company No. 8, Beckerle and Co. Hose Company No. 9, Germantown Hose Company No. 10, Beaver Brook Hose Company No. 11, Mill Plain Hose Company No. 12, Miry Brook Hose Company No. 13, Miry Brook Ladies Auxiliary, King Street Hose Company No. 14, Danbury Volunteer Fire Battalion Nineteen, Danbury Volunteer Fire Battalion Thirty-One, or any successors to the above named Danbury volunteer fire department companies shall, on or before the Ccertification Ddate: (1) Chief Business or Fire Officer of the organizations listed above in subsection (f) will determine eligibility based on previous years points achieved as listed above in subsection (d); (2) Members who meet eligibility criteria must apply using approved forms and submitting submit them the same to the cChief Bbusiness or Ffire Oofficer of the organizations listed above in subsection (f) for approval. All forms and certifications must include the name and address of the member who satisfies all eligibility criteria, and state that the member has served as a volunteer firefighter for the immediately Revised Date: August 31, 2021, 3/11/2025  Proposed Ordinance City of Danbury, Connecticut Tax Abatement Program for Certain Emergency Services VolunteersVolunteer Firefighters preceding calendar year, (excluding departmental leave, military service, or injury under workers' compensation) so as to qualify said member for the tax abatement for each fiscal year;. (3) By May 1 prior to the Ccertification Ddate, the Cchief Bbusiness or Ffire Oofficer of the organizations listed above in subsection (f) must submit the original certifications to the leadership of the Danbury Volunteer Firemen’s Council, who will submit the original certifications to the Tax Assessor for the City of Danbury on or before the Ccertification Ddate, and; (4) forward a copy of their certifications to: (a) the Fire Chief of the City of Danbury. (f) ELIGIBILITY: Padanaram Hose Company No. 3, Independent Hose Company No. 4, Wooster Hose Company No. 5, Citizens Hose Company No. 6, Water Witch Hose Company No. 7, Phoenix Hose Company No. 8, Beckerle and Co. Hose Company No. 9, Germantown Hose Company No. 10, Beaver Brook Hose Company No. 11, Mill Plain Hose Company No. 12, Miry Brook Hose Company No. 13, Miry Brook Ladies Auxiliary, King Street Hose Company No. 14, Danbury Volunteer Fire Battalion Nineteen, Danbury Volunteer Fire Battalion Thirty-One, or any successors to the above named Danbury volunteer fire department companies shall determine the eligibility for their respective members, which criteria shall not be less stringent than the criteria set forth above in subsection (b)(53)(A-D) and shall meets the service point system criterial in subsections (c)(1) and (d)(1). (g) RECORD RETENTION. The Tax Collector of the City of Danbury shall maintain a record of all tax abatements provided pursuant to this ordinance. This ordinance shall take effect and be applicable to taxes owed as of the Grand List of October 1, 2025. Revised Date: August 31, 2021, 3/11/2025  Proposed Ordinance City of Danbury, Connecticut Tax Abatement Program for Volunteer Firefighters (a) PURPOSE AND STATUTORY AUTHORITY: In recognition of the benefits provided to the City of Danbury by its volunteer firefighters, this section is hereby established pursuant to Connecticut General Statutes § 12-81w, as amended by Public Act 99-272, Public Act 00-120, Public Act 01-187, Public Act 04- 241, Public Act 11-21, Public Act 11-243, Public Act 16-99, Public Act 19-36 and Public Act 21-83. (b) DEFINITIONS: (1) “Abatement” shall mean the reduction in real property taxes or personal property taxes owed by Eligible Residents of the below-referenced Danbury volunteer fire department companies qualifying for a tax abatement. (2) "Active" shall mean those members in good standing certified by the Chief Business Officer or Chief Fire Officer of Independent Hose Company No. 4, Mill Plain Hose Company No. 12, Miry Brook Hose Company No. 13, Miry Brook Ladies Auxiliary, King Street Hose Company No. 14, Danbury Volunteer Fire Battalion Nineteen, Danbury Volunteer Fire Battalion Thirty-One, or any successors to the above named volunteer fire companies, , or on or before the Certification Date, as eligible for tax abatement under this ordinance. (3) "Benefit" shall mean the reduction in real or personal property taxes described in subsection (c) below. (3) "Certification Date" shall mean May 15 of the assessment year commencing July 1, 2026 and each assessment year thereafter. (4) "Certification Date" shall mean May 15 of the assessment year commencing July 1, 2026 and each assessment year thereafter. (5) "Eligible Resident" shall mean each resident of the City of Danbury who volunteers his or her services: (A) as an active firefighter who is tagged to respond to emergency calls for one of the Danbury volunteer fire department companies or their successors, or (B) as an active member who served in one of the Danbury volunteer fire department companies or their successors for twenty-five (25) concurrent years as an active firefighter, fire police member, ladies auxiliary and/or business officer of the volunteer fire department or (C) as an active fire police member for one of the Danbury volunteer fire department companies or their successors, or (D) as an active member of the Ladies Auxiliary for one of the Danbury volunteer fire department companies or their successors, or (6) “Fiscal year” shall mean the City of Danbury’s budget year beginning July 1 of the calendar year immediately following the grand list year. (c) BENEFIT: Each Eligible Resident who satisfies all requirements as provided in this Section, and as provided by Connecticut law, shall receive a tax abatement applied first against any real property taxes owed to the City of Danbury. If any amount of the total benefit remains, the balance of the total benefit abatement shall be applied against any personal property taxes owed to the City of Danbury. The tax abatement shall apply for any fiscal year during which the Eligible Resident satisfies the provisions of this Section. The total tax abatement shall not exceed two thousand dollars ($2,000.00) and shall not exceed the total assessed value of real property or personal property owned by the Eligible Resident. The tax abatement shall not be carried over from one fiscal year to another and shall not be transferrable in part or in whole. Revised Date: August 31, 2021, 3/11/2025  Proposed Ordinance City of Danbury, Connecticut Tax Abatement Program for Volunteer Firefighters (1) Service point system (Activity Point System and Years of Service). The Chief Business Officer and/or Chief Fire Officer of the Danbury volunteer fire department companies listed in subsection (b)(5) of this Section shall track the participation of service of its members with respect to years of service, past and present and current level of activity. The service point system and the amount of the tax abatement shall be as follows: Service Point System YEARS OF SERVICE MAXIMUM TAX ABATEMENT After 1 full year of service $500.00 2-5 $750.00 6-10 $1,000.00 11-25 $1,500.00 26 and over $2,000.00 (d) Activity Point System (1) The member must satisfy the Eligible Resident requirements in subsection (b)(5)(A-D) of this Section and achieve the minimum number of points (sixty (60)) to be eligible for the tax abatement listed in the subsection (c)(1) chart above. Activity Example Points Training • Quarterly Training (req. for active FF) 2 • Completion of Approved Courses (maximum 40 points per year) 1/Hour Drills • Attend/participate in drills 1 • Organize/Lead drills 2 • Attend/Participate in “truck night” 1 Monthly Meeting • Attend Monthly Meeting 2 Emergency Response • Responded to an emergency call 5 Non-Emergency Participation • Chair of a committee or organizing an event (per) 2 • Participate in a committee/event per meeting 1 Elected Officer • Fire or Business Officer 25 Life Member • Served 25 years or more 25 (2) Members can receive extra credit incentives based on achieving points greater than the minimum required. The percentage of increase is based on the maximum tax abatement available in relation to the member’s years of service. Members with 26 years of service or more cannot achieve extra credit incentives. Members can receive an increase based on the chart below, but in any case the maximum tax abatement benefit cannot exceed $2,000. Points Percentage Extra 61-80 10% 81-100 20% Revised Date: August 31, 2021, 3/11/2025  Proposed Ordinance City of Danbury, Connecticut Tax Abatement Program for Volunteer Firefighters 101+ 30% (e) LIMITATIONS: The benefit shall be subject to the following limitations: (1) Members who are Eligible Residents under two or more conditions under subsection (b)(5)(A-D) shall be entitled to one benefit only. . (f) ABATEMENT APPLICATION/PROCEDURE: The respective Chief Business Officers or Chief Fire Officers of Independent Hose Company No. 4, Mill Plain Hose Company No. 12, Miry Brook Hose Company No. 13, Miry Brook Ladies Auxiliary, King Street Hose Company No. 14, Danbury Volunteer Fire Battalion Nineteen, Danbury Volunteer Fire Battalion Thirty-One, or any successors to the above named Danbury volunteer fire department companies shall, on or before the Certification Date: (1) Chief Business or Fire Officer of the organizations listed above in subsection (f) will determine eligibility based on previous years points achieved as listed above in subsection (d); (2) Members who meet eligibility criteria must apply using approved forms and submit the same to the Chief Business or Fire Officer of the organizations listed above in subsection (f) for approval. All forms and certifications must include the name and address of the member who satisfies all eligibility criteria, and state that the member has served as a volunteer firefighter for the immediately preceding calendar year, (excluding departmental leave, military service, or injury under workers' compensation) so as to qualify said member for the tax abatement for each fiscal year; (3) By May 1 prior to the Certification Date, the Chief Business or Fire Officer of the organizations listed above in subsection (f) must submit the original certifications to the leadership of the Danbury Volunteer Firemen’s Council, who will submit the original certifications to the Tax Assessor for the City of Danbury on or before the Certification Date, and; (4) forward a copy of their certifications to: (a) the Fire Chief of the City of Danbury. (f) ELIGIBILITY: Independent Hose Company No. 4, Mill Plain Hose Company No. 12, Miry Brook Hose Company No. 13, Miry Brook Ladies Auxiliary, King Street Hose Company No. 14, Danbury Volunteer Fire Battalion Nineteen, Danbury Volunteer Fire Battalion Thirty-One, or any successors to the above named Danbury volunteer fire department companies shall determine the eligibility for their respective members, which criteria shall not be less stringent than the criteria set forth above in subsection (b)(5)(A-D) and shall meet the service point system criterial in subsections (c)(1) and (d)(1). (g) RECORD RETENTION. The Tax Collector of the City of Danbury shall maintain a record of all tax abatements provided pursuant to this ordinance. This ordinance shall take effect and be applicable to taxes owed as of the Grand List of October 1, 2025. Revised Date: August 31, 2021, 3/11/2025