G.S. 58-84-1 through 58-84-60
This is funded by a percentage of the tax paid on property coverage pursuant to G.S. 105-228.5
To financially assist a firefighter that has been injured or killed while performing fire department duties.
Fire departments must meet the following requirements to receive the tax that is collected within their fire district:
- Member of the North Carolina State Firemen's Association
- Submit Firefighter's Relief Fund financial statement to the NC State Firemen's Association
- Establish a Firefighter's Relief Fund Board of Trustees. This board consists of; two position's elected by the fire department, two positions appointed by the City or County Commissioner's, one position appointed by the Insurance Commissioner. One of the five (5) board members will be elected as the Treasurer. The North Carolina Department of Insurance provides a blanket honesty bond to cover all local Firefighter's Relief Fund Treasurer's.
- Submit the Report of Fire Condition form to the Department of Insurance
The Department of Insurance annually compiles the above qualifications for each rated fire district to verify which fire departments are eligible to receive their Firefighter's Relief Fund tax. Fire departments that meet all requirements are eligible to receive the tax collected within their rated fire district. The Firefighter's Relief Fund checks are mailed to the City/County Clerk-Finance Officer with a memo instructing them to forward to the fire department. If a fire department fails to meet all of the requirements, their tax money is transferred to the North Carolina State Firemen's Association to be held in the State Firefighter's Relief Fund account.
Additional Use of Funds:
In 1984 the North Carolina General Assembly amended G.S. 58-85-35 to allow local Firefighter's Relief Fund boards to use local funds for educational benefits, supplemental retirement, purchase other insurance and pension protection. Upon the local board approving such expenditures, the North Carolina State Firemen's Association must also approve, to ensure the fund will remain actuarially sound for the original intent.
The Firefighter's Relief Fund benefit is administered through the Office of State Fire Marshal Firefighter's Relief Fund of the Department of Insurance, 1202 Mail Service Center, Raleigh, NC 27699-1202. Diane Whitman is the Administrative Officer. In addition, the North Carolina State Firemen's Association, 323 W. Jones Street, Suite 401, Raleigh NC 27603 – 1-800-253-4733. Tim Bradley is the Executive Secretary.