For EMS, after the first two ears of active service, the abatement will be $500; for the third, fourth and fifth years of active service, the amount will be $750; after five years of service, the abatement will be $1,000.

To be eligible for the tax abatement for any fiscal year, the eligible EMS volunteer will, before April 30, prior to the fiscal year, present a written statement certified by the chairman of the EMS Commission, who must attest to the person meeting the requirements for the past calendar year and the total number of years that volunteer met requirements for active duty.

The tax abatement will be applied first against real estate property and then against motor vehicle taxes. In no event will the tax abatement, in combination with other tax benefits for which the volunteer may be eligible, exceed that volunteer's total tax bill to the town.

If the EMS volunteer lives outside of Monroe, that person still is eligible to receive the benefit. A check will be issued by Monroe, payable to the town in which the EMS volunteer lives.

The tax abatement also will be applicable for any real estate or motor vehicle of the volunteer EMS personnel eligible for abatement, even if the property is owned jointly or as tenant-in-common with one or more persons.

It also will be applicable to any taxes incurred by EMS volunteers as a result of the lease of a motor vehicle.

The Finance Department in Monroe will keep all records.

Monroe has volunteer firefighters in Monroe, Stepney and Stevenson. The firefighter needs to be an active member of a department and have real and/or motor vehicle property taxes owed to Monroe.

For the first two years of active service, $500 will be abated; for the third, fourth and fifth year of active service, $750 will be abated; and for more than five years, $1,000 will be abated.

A firefighter is considered an active member if he or she attends six monthly meetings, attends 12 training drills, responds to 15 percent of alarms of his or her company and meets the physical examination, CPR training and blood-borne pathogen training requirements.

The property taxes of each volunteer firefighter who as served as a volunteer in Monroe and who meets the requirements for veteran or life membership as established by the fire chiefs of the three departments, but who is not currently an active member will have any real and/or motor vehicle property taxes owed to Monroe abated in the amount of $150 for veteran and $300 for life members, if the amount does not exceed the total amount of real and/or motor vehicle property taxes owed to the town for that fiscal year.

No firefighter is deemed as a life member by the department unless that person has served 25 years as a firefighter in town.

A firefighter is deemed a veteran if that person has served at least 15 years as a firefighter in town. If a firefighter is both a veteran or life member and also an active member simultaneously, the active member benefit will apply.

To be eligible for the abatement for any fiscal year, the firefighter must present a written statement to the tax assessor on or before April 30.

That statement must be certified by the chief attesting the person had met the requirements and that person met the requirements for the past calendar year. Also to be certified is that the firefighter has met the requirements for active statements.

Those firefighters who have attained "life" or "veteran" status also have to be certified by the chief.

The tax abatement first will be applied to real estate taxes and then to motor vehicle taxes. Either or both cannot be more than the tax obligation to the town.

If the firefighter lives in another town, he or she still is eligible for a tax credit. The town will issue a check, payable to the town in which the firefighter lives.