Volunteer firefighter tax credit bill moves toward passage

DENTON – Legislation to establish a property tax credit for active volunteer firefighters moved forward during the Nov. 25, 2025, meeting of the Caroline County Commissioners in Denton.

The Commissioners held a second reading and public hearing on Legislative Bill 2025-014, which would create a new Article XIV of Chapter 166 in the County Code.

The county legislation, amended after the public hearing, would establish a tax credit against the county property tax “for dwellings owned and occupied by active volunteer firefighters in Caroline County.” The credit would start at $250 and increase by annual $50 increments, capping it at $500.

“I think this is something that we need to offer,” Porter said. “I don't think the amounts are going to be extraordinary, but I think it is a good faith effort to begin to try to recognize, in some respect, the dedication and time and effort that our first responders, volunteers, fire companies put in.”

Making a case for the tax credit was Wayne Fretterd of Denton, who has over 37 years of service as a volunteer firefighter, following the example of his father, Wayne Fretterd Sr. Since joining the fire company in high school, “times definitely have changed,” he said.

A former volunteer firefighter, Porter agreed with Fretterd’s assessment. Praising him and his father’s service, he said the era was over of leaving work when the fire whistle and virtually shutting down the town.

Fretterd said the tax credit is needed to provide an incentive for volunteers. “But at the end of the day, the fire service is looking at what they can do, as much as possible, to remain that volunteer service and keep the tax burden off of the communities and off of the municipalities.”

“The volunteer service absolutely does save the county a lot of money,” Commission President Travis Breeding said.

In terms of financing emergency response, Breeding said “there is some state and federal culpability.”

Besides the greater volume of traffic on the roads, “a lot of the accidents that we're responding to, I'm sure, are not county residents,” Breeding said. “A lot of it's on (State Route) 404, that are out of state or out of this county, and it falls on us, as the county that they're driving through, to provide that emergency service.”

Chrissy Bartz, a 30-year member of Goldsboro Volunteer Fire Company, said, “I'm tired. I think a lot of us are tired, and we just want to make sure that when we're finished, there's someone behind us to take over.” She thanked the Commissioners for their consideration of the bill.

The third reading with potential enactment will take place Tuesday, Dec. 9.