[Amended 10-2-1978]
A.
LOW- AND MODERATE-INCOME HOUSING
OWNER
Definitions. As used in this section, the following
terms shall have the meanings indicated:
Housing, the construction or rehabilitation of which is aided
or assisted in any way by any federal or state statute, which housing
is subject to regulation or supervision of rents, charges or sale
prices and methods of operation by a governmental agency under a regulatory
agreement or other instrument which restricts occupancy of such housing
to persons or families whose incomes do not exceed prescribed limits.
A person or persons, partnership, joint venture or corporation
who or which has executed, or will execute, a regulatory agreement
or other instrument with a governmental agency, either federal, state
or local, which limits occupancy of the low- and moderate-income housing
owned or to be owned by such person or persons, partnership, joint
venture or corporation to persons or families whose incomes do not
exceed prescribed limits.
B.
Contracts for abatement.
(1)
The Mayor may enter into contracts for the City with
owners of low- and moderate-income housing granting abatement, in
whole or in part, of the taxes on the real estate used for such low-
and moderate-income housing.
(2)
The amount of such abatement shall be established
in each such contract, giving due consideration to the purpose or
purposes to which the money equivalent of the taxes so abated is to
be applied. Each such contract shall require that the owner apply
the money equivalent of the taxes so abated to one or more of the
following specified purposes:
C.
Effective date; duration of abatement. The abatement
shall become effective on the date specified in the contract between
the City and an owner of low- and moderate-income housing. The term
of abatement shall extend for the remainder of the fiscal year in
which abatement becomes effective and may continue for a period not
to exceed 39 consecutive fiscal years thereafter, provided that such
abatement shall terminate at any time when the property for which
tax abatement had been granted is not used solely for low- and moderate-income
housing, and provided further that the continuation of such abatement
may be conditioned upon the continuation of state reimbursement to
the City for such abatement. The abatement authorized herein shall
be granted only for low- and moderate-income housing upon which construction
or rehabilitation commenced after July 1, 1967.
D.
State assistance. The Mayor shall, with the approval
of the Common Council, execute on behalf of the City contracts with
the state for financial assistance by the state in the form of reimbursement
for the tax abatement granted to an owner of low- and moderate-income
housing in accordance with this section.
[Amended 10-2-1978; 9-7-1982[1]]
A.
A tax exemption is hereby authorized for any building,
the construction of which is commenced on or after October 1, 1976,
and before October 1, 2006, which is equipped with an active solar
energy heating or cooling system, or any building to which a solar
energy heating or cooling system is added on or after October 1, 1976,
and before October 1, 2006, to the extent of the amount by which the
assessed valuation of such real property equipped with such solar
heating or cooling system exceeds the assessed valuation of such real
property equipped with the conventional portion of the heating or
cooling system, exclusive of any portion of such system related to
solar energy, provided this exemption shall only apply to the first
15 assessment years following the construction of such building or
addition of any such system to a building.
B.
ACTIVE SOLAR ENERGY HEATING OR COOLING SYSTEM
(1)
(2)
(3)
As used in this section, the following terms shall
have the meanings indicated:
Equipment which:
Provides for the collection, transfer, storage
and use of incident solar energy for water heating, space heating
or cooling which absent such solar energy system would require a conventional
energy resource, such as petroleum products, natural gas or electricity;
Employs mechanical means such as fans or pumps
to transfer energy; and
Meets standards established by regulation by
the Secretary of the State Office of Policy and Management.
C.
Any person who desires to claim the exemption provided
for in this section for any assessment year shall, on or before the
first day of November in such assessment year, file with the Tax Assessor
of the City of Middletown written application claiming such exemption
on a form as prescribed by the Secretary of the State Office of Policy
and Management. Failure to file such application in said manner and
form within the time limit prescribed shall constitute a waiver of
the right to such exemption for such assessment year. Such application
shall not be required for any assessment year following that for which
the initial application is filed, provided if such solar energy heating
or cooling system is altered in a manner which would require a building
permit, such alteration shall be deemed a waiver of the right to such
exemption until a new application, applicable with respect to such
altered system, is filed and the right to such exemption is established
as required initially.
[Amended 10-2-1978; 9-7-1982[1]]
A.
An exemption is hereby authorized for any solar energy
electricity generating system installed for the generation of electricity
for private residential use, provided such installation occurs on
or after October 1, 1977, and before October 1, 2006. This exemption
shall only be applicable in the first 15 assessment years following
the installation of such system.
B.
SOLAR ENERGY ELECTRICITY GENERATING SYSTEM
As used in this section, the following terms shall
have the meanings indicated:
Equipment which is designed, operated and installed as a
system at any private residential location, which utilizes solar energy
to produce electricity for consumption at such location and which
meets standards established by regulation by the Secretary of the
State Office of Policy and Management.
C.
Any person who desires to claim the exemption provided
in this section for any assessment year shall, on or before the first
day of November in such assessment year, file with the Tax Assessor
of the City of Middletown written application claiming such exemption
on a form as prescribed by the Secretary of the State Office of Policy
and Management. Failure to file such application in said manner and
form within the time limit prescribed shall constitute a waiver of
the right to such exemption for the assessment year. Such application
shall not be required for any assessment year following that for which
the initial application is filed, provided if such solar energy electricity
generating system is altered in a manner which would require a building
permit, such alteration shall be deemed a waiver of the right to such
exemption until a new application, applicable with respect to such
altered system, is filed and the right to such exemption is established
as required initially.
[Added 12-3-1979; amended 9-7-1982[1]]
A.
An exemption is hereby authorized for any building, the construction of which is commenced on or after April 20, 1977, and before October 1, 2006, which is equipped with a passive or hybrid solar energy heating or cooling system, or any building to which such a system is added on or after April 20, 1977, and before October 1, 2006, to the extent of any amount by which the assessed valuation of such real property equipped with such a system exceeds the valuation at which such real property would be assessed if built using conventional construction techniques in lieu of construction related to such a system, as determined by the Tax Assessor, provided this exemption shall only apply to the first 15 assessment years following construction of such building or addition of any such system to a building. Any portion of a hybrid solar energy heating or cooling system which is allowed an exemption under § 272-2 shall not be eligible for exemption under this section.
B.
The Secretary of the State Office of Policy and Management
is authorized by statute to adopt regulations to define and set standards
for passive and hybrid solar energy heating or cooling systems. Any
such passive system shall include a solar energy heating or cooling
system which utilizes the structural elements of a building to provide
for the collection, storage or distribution of energy for water heating
or space heating or cooling. Any such hybrid system shall include
a solar energy heating or cooling system which consists of both active
and passive elements. To qualify for the exemption provided by this
section the systems must comply with such regulations.
C.
Any person who desires to claim the exemption provided
for in this section for any assessment year shall, on or before the
first day of November in such assessment year, file with the Tax Assessor
of the City of Middletown written application claiming such exemption
on a form as prescribed by the Secretary of the State Office of Policy
and Management. Failure to file such application in said manner and
form within the time limit prescribed shall constitute a waiver of
the right to such exemption for such assessment year. Such application
shall not be required for any assessment year following that for which
the initial application is filed, provided if such passive or hybrid
solar energy heating or cooling system is altered in a manner which
would require a building permit, such alteration shall be deemed a
waiver of the right to such exemption until a new application, applicable
with respect to such altered system, is filed and the right to such
exemption is established as required initially.
[Added 9-7-1982; amended 1-6-2003 by Ord. No. 01-03]
A.
Subject to the provisions of this section, an exemption is authorized for any solar energy electricity generating system which is not eligible for exemption under § 272-3, any cogeneration system, or both, installed on or after July 1, 1981, and before October 1, 2006. The system shall be exempt from taxation for the first 15 assessment years following the installation of the system. This exemption shall not apply to additions to resource recovery facilities operating on October 1, 1994, or to resource recovery facilities constructed on and after October 1, 1994.
B.
COGENERATION SYSTEM
SOLAR ENERGY ELECTRICITY GENERATING SYSTEM
As used in this section, the following terms shall
have the meanings indicated:
Equipment which is designed, operated and installed as a
system which produces, in the same process, electricity and exhaust
steam, waste steam, heat or other resultant thermal energy which is
used for space or water heating or cooling, industrial, commercial,
manufacturing or other useful purposes and which meets standards established
by regulations adopted by the Secretary of the State Office of Policy
and Management.
Equipment which is designed, operated and installed as a
system which utilizes solar energy as the energy source for at least
75% of the electricity produced by the system and meets the standards
established by regulation by the Secretary of the Office of Policy
and Management.
C.
The exemption is subject to the applicant entering
into a written agreement with the City. The agreement may require
the applicant to make payments to the City in lieu of taxes. The agreement
may vary the amount of payments in lieu of taxes in each assessment
year of the agreement, provided the payment in any assessment year
is not greater than the taxes which would otherwise be due in the
absence of the exemption. The exemption shall not be effective unless
the agreement is approved by the Common Council.
D.
Any person who desires to claim the exemption provided by this section and whose application has been approved in accordance with Subsection C shall, on or before the first day of November in such assessment year, file with the Tax Assessor of the City of Middletown written application claiming such exemption on a form as prescribed by the Secretary of the State Office of Policy and Management. Failure to file such application in said manner and form within the time limit prescribed shall constitute a waiver of the right to such exemption for such assessment year. Such application shall not be required for any assessment year following that for which the initial application is filed, provided if such solar energy electricity generating system or cogeneration system is altered in a manner which would require a building permit, such alteration shall be deemed a waiver of the right to such exemption until a new application, applicable with respect to such altered system, is filed and the right to such exemption is established as required initially.
[Added 4-2-1990; amended 3-4-1991; 7-1-1996; 10-5-2009 by Ord. No.
46-09; 7-3-2017 by Ord. No. 12-17]
A.
Pursuant to the authority of C.G.S. § 12-81b, as amended,
any real property acquired by an organization exempt from taxation
on the date of acquisition of said property under § 12-81,
as amended, and utilized in conformance with C.G.S. § 12-81,
Subsections (7) to (16), inclusive, as amended, shall be exempt from
taxation as of the date of acquisition of such property, upon application
to and verification of such tax-exempt status and intended use by
the Tax Assessor of the City of Middletown. Said exempt organization
shall notify the Tax Assessor of the City of Middletown of the acquisition,
intended use and claimed exempt status of the real property for which
an exemption is claimed within 90 days from the date of acquisition
of such real property.
B.
If any amount shall have been paid on account of taxes upon real property which is exempt from taxation hereunder, then, upon application made timely as set forth in Subsection C herein, the Treasurer of the City of Middletown is authorized and directed to refund to the exempt organization, without interest, such portion of said amount as represents taxes for the period subsequent to the date of acquisition.
C.
An application for the reimbursement of taxes under Subsection B of this section shall be made to the Tax Collector of the City of Middletown on a form prescribed by the Tax Collector, not later than the first day of October next following the date of acquisition of the real property for which an exemption is claimed or within 90 days from the date of acquisition of such real property, whichever period is longer.
D.
This section shall apply to real property acquired by an exempt organization described in Subsection A on or after October 1, 1995.
E.
Pursuant to the authority of Connecticut General Statutes § 12-81,
Subsection (58), as amended, any real property used as a house of
religious worship and leased to a religious organization exempt from
taxation for federal income tax purposes shall be exempt from taxation,
provided such property is used exclusively and entirely for the purposes
of such religious organization and not otherwise exempt under this
section. Application for such exemption shall be made upon such forms
as may be prescribed by the Tax Assessor and shall include a copy
of the lease. Applications shall be filed no later than November 1
in the year such exemption is requested.
[Added 4-1-1991]
A.
Purpose. Certain areas within the City of Middletown
are in need of rehabilitation. Sections 12-65c through 12-65f of the
Connecticut General Statutes, as amended, provide a method for the
municipality to encourage property owners to rehabilitate their properties
situated in those areas in need of rehabilitation by allowing the
municipality to defer the increase to the property assessment due
to such rehabilitation.
B.
Designated rehabilitation area. The area within the
City of Middletown to which the provisions of this section apply is
described as follows:
(1)
The Middletown North End/CBD Project Area is a parcel
of land containing approximately 70+ acres, situated in the City of
Middletown, Middlesex County, State of Connecticut. In general, the
project is bordered to the south by Court Street, to the east by Connecticut
Route 9, to the north by Connecticut Route 66/Route 17 and to the
west by the rear property lines of the lots on the west side of Main
Street. The project boundary is defined by the inside edge of the
heavily dashed line as shown on the map titled "Project Boundary Map,
North End/CBD Project Area, Urban Renewal Plan, City of Middletown,
CT" by DeCarlo & Doll, Inc., scale one inch equals 100 feet, dated
November 10, 1989 (Map Number 1).
(2)
The southeastern corner of the project is a point
projected to the intersection of the south street line of Court Street
and the west street line of Connecticut Route 9 (Acheson Drive). From
this point the project boundary runs approximately 3,000+ feet northward along the west street line of Connecticut
Route 9 to the northeastern corner of the project. The northeastern
corner of the project is located on that point which is the intersection
of the west street line of Connecticut Route 9 and the northern street
line of Route 17.
(3)
From this point the project boundary runs westward
along the northern street line of Connecticut Route 66/Route 17, along
the north side of the off-ramp from the Arrigoni Bridge and projects
across Spring Street. From this point the project boundary jogs southward
along the property lines of the lots abutting the west side of Main
Street ending at Court Street.
(4)
The project boundary runs along the west property
line of Lot 19 in Block 17-19, crosses the railroad tracks, to Block
17-272 and runs along the north property line of Lot 5 to Clinton
Avenue, then south along the east street line of Clinton Avenue and
then east along the south property line of Lot 5. The project boundary
continues along the rear property lines of Lot 4 and Lot 3, then north,
west and south property lines of Lot 2, to the rear property line
of Lot 1, and projects across Grand Street to Block 17-35. In Block
17-35, the project boundary continues along the rear property line
of Lot 7-6, the north, west and south property lines of Lot 5, the
rear property lines of Lots 3A, 3B, 2 and 1 and projects across Liberty
Street to Block 17-46. In Block 17-46, the project boundary runs westward
along the south street line of Liberty Street to northeast corner
of Mortimer Cemetery, then runs southward along the entire east property
line of Mortimer Cemetery to the rear property lines of Lots 5, 4,
and 3, along the rear and west property line of Lot 57 and then projects
across Washington Street (Route 66) to Block 17-51. In Block 17-51,
the project boundary runs southward along the rear (west) property
lines of Lots 21, 22, 23 and 24A, along the north, west and south
property line of Lot 25, along the rear property lines of Lots 26,
272 and 29, along the south property line of Lot 29, southward along
the rear property lines of Lots 30 and 32 and projects across Court
Street to the southeastern corner of the project. The southeastern
corner of the project is located on the south street line of Court
Street at a point approximately 90+ feet
west of the west street line of Main Street. From this point, the
project boundary runs eastward along the south street line of Court
Street, approximately 980+ feet to the
southeast corner of the project.
(5)
The provisions of this section shall also apply to
such areas within the City of Middletown which the Common Council
shall from time to time designate as rehabilitation areas in accordance
with the provisions of C.G.S. §§ 12-65c through 12-65f,
as amended.
C.
Criteria for eligibility. To be eligible for the benefits
provided by this section, an owner of property situated in the designated
rehabilitation area must be willing to enter into a written agreement
with the City of Middletown whereby the owner of such property agrees
to rehabilitate the property in accordance with the standards set
forth by the Design Review and Preservation Board for the rehabilitation
of structures in established historic neighborhoods.[1]
D.
Application procedure.
(1)
Any owner of property situated within the designated
rehabilitation area who seeks to take advantage of the benefits conferred
by this section shall submit his application to the Redevelopment
Agency of the City of Middletown on forms to be supplied by said Agency.
Such application shall include a detailed presentation of the proposed
rehabilitation and the owner's estimate as to time for completion
of such rehabilitation. Said Redevelopment Agency shall review the
application to make the following determinations:
(2)
If the application satisfies all three requirements,
the Redevelopment Agency shall certify to the Common Council of the
City of Middletown that such application qualifies for the benefits
conferred by this section and shall also set a date for the completion
of the rehabilitation work. If the application fails to satisfy any
or all of the requirements set forth above, the Redevelopment Agency
shall forward the application to the Common Council without certification
setting forth the reasons for such denial of certification.
(3)
Following the review by the Redevelopment Agency,
the application shall be forwarded to the Common Council, which shall
either approve or reject the application; provided, however, that
it shall take a simple majority of those members of the Common Council
present and voting to overrule the certification or denial of certification
of such application by the Redevelopment Agency.
(4)
In the event of approval, the Common Council shall
pass a resolution authorizing the Mayor of the City of Middletown
to enter into the rehabilitation agreement with the owner of the property
to be rehabilitated.
(5)
Any person aggrieved by the action of the Common Council
may appeal said action in accordance with C.G.S. § 12-65f,
as amended.
E.
Rehabilitation agreement.
(1)
The rehabilitation agreement to be signed by the property
owner and the Mayor on behalf of the City shall include a detailed
plan of the rehabilitation work to be performed and shall fix the
assessment of the property during the rehabilitation period as of
the date of the agreement, but in no event shall the rehabilitation
period exceed the period of three years.
(2)
The rehabilitation agreement shall provide that upon
completion of the rehabilitation in accordance with the terms of the
agreement and upon certification by the Assistant Building Official
as hereinafter set forth, the increase in the assessment of the property
due to such rehabilitation shall be deferred in accordance with the
following schedule:
(3)
The rehabilitation agreement shall further provide
that in the event a general revaluation of property is made by the
City of Middletown in the year in which the rehabilitation is completed
which results in any increase in the assessment of the rehabilitated
property, only that portion of the increase attributable to such rehabilitation
shall be deferred, and in the event that such a general revaluation
of property is made in any year after the year in which the rehabilitation
is completed, the deferred assessment shall be increased or decreased
in proportion to the increase or decrease in the total assessment
on such property as a result of such general revaluation.
(4)
The rehabilitation agreement shall provide that such rehabilitation shall be completed by the date fixed by the Redevelopment Agency, and in the event that on the date so fixed for completion the Assistant Building Official has denied certification that the rehabilitation has been performed in accordance with the criteria as set forth in Subsection C and in accordance with the terms of the rehabilitation agreement, the agreement shall terminate, and further the owner of the property shall be liable for any increase in taxes since the date of the agreement for which he would have been liable in the absence of such agreement. The agreement shall further provide that a property owner may apply to the Redevelopment Agency for an extension of time in which to complete the rehabilitation, which, for good cause shown, the Redevelopment Agency may approve, but in no event shall such extension of time exceed the period of one year.
(5)
The rehabilitation agreement shall further provide
that the agreement is contingent upon the following conditions:
(a)
(b)
The deferral of assessment shall continue only
so long as the property remains in the state of rehabilitation as
set forth in the agreement.
(c)
The deferral of assessment shall cease upon
the sale or transfer of the property unless the new owner of said
property has given written assurance to the Common Council that he
will abide by the terms of the rehabilitation agreement.
F.
Miscellaneous provisions.
(1)
Any certification by the Assistant Building Official
required to be made by the provisions of this section shall be made
to the Redevelopment Agency, and in the event the Assistant Building
Official denies such certification he shall notify said Agency of
such denial.
(2)
The Assessor of the City of Middletown shall be notified
of any agreement entered into under the provisions of this section
and shall adjust his records accordingly.
(3)
The Assistant Building Official shall forward a copy
of his certification that the rehabilitation has been performed in
accordance with the rehabilitation agreement to the Middletown Tax
Assessor. In the event that the Assistant Building Official denies
such certification, he shall send a copy of his denial to the Tax
Assessor, who, after consulting with the Redevelopment Agency to determine
that an extension of time to complete the rehabilitation has not been
granted, shall readjust his tax records in accordance with the provisions
of this section.
(4)
Any agreement entered into under the provisions of
this section shall be filed with the Middletown City/Town Clerk for
recording in the land records of the City of Middletown.
[Added 7-6-1992; amended 10-7-2002]
In accordance with C.G.S. § 12-146,
as amended, any delinquent property taxes applicable with respect
to any motor vehicle shall be paid only in cash or by certified check
or money order when a release for motor vehicle registration is sought.
Personal checks shall be accepted in situations where a release for
motor vehicle registration is not sought at the time of payment. A
release shall not be provided until the check has cleared.
[Added 7-5-1994; amended 10-7-2002; 11-3-2008 by Ord. No. 12-08; 4-5-2010 by Ord. No. 54-10; 5-2-2016 by Ord. No. 10-16; 9-6-2016 by Ord. No. 21-2016]
A.
Purpose. The purpose of the tax incentive program is to attract new
firms to the City of Middletown and to promote expansion of existing
businesses and industry and enhance the quality of life of the citizens
of the City of Middletown. It is the intent of the City to assist
companies in creating jobs for local and area residents; create long-term
tax base growth through the replacement, reconstruction, expansion
and remodeling of existing business and industrial facilities, where
appropriate and environmentally sound; encourage the construction
of new facilities, when necessary; and generating new demand for existing
local businesses goods and services through a "spinoff" effect of
employers' decisions to either expand or locate in Middletown.
B.
OWNER or APPLICANT
PROJECT
Definitions. As used in this section, the following terms shall have
the meanings indicated:
Any person or entity owning or proposing to acquire an interest
in real property or air space in the City of Middletown, or any person
or entity who is the lessee of, or who proposes to be the lessee of,
air space in the City of Middletown in such a manner that the air
space leased or proposed to be leased shall be assessed to the lessee
pursuant to Connecticut General Statutes § 12-64, as amended
from time to time.
The proposed new construction of industrial, commercial and/or
residential real property or the rehabilitation of existing industrial,
commercial and/or residential real property.
C.
Qualifying projects.
(1)
Only the new construction of industrial, commercial and/or residential
real property or rehabilitation of existing industrial, commercial
and/or residential real property is eligible for abatement of real
property taxes pursuant to this section.
(2)
Only the following types of improvements to industrial, commercial
and/or residential real property shall be eligible for an abatement
of taxes pursuant to this section:
(a)
Office use;
(b)
Retail use;
(c)
Permanent residential use in connection with a residential property
consisting of four or more dwelling units;
(d)
Transient residential use in connection with a residential property
consisting of four or more dwelling units;
(e)
Manufacturing use;
(f)
Warehouse, storage or distribution use;
(g)
Structured multilevel parking use necessary in connection with
a mass transit system;
(h)
Information technology use;
(i)
Recreation facilities;
(j)
Transportation facilities; or
(k)
Mixed-use development, as defined in Connecticut General Statutes
§ 8-13m, as amended.
(3)
Any project for which an abatement of real property taxes is sought
must also conform to the following requirements:
(a)
The project shall require an investment of at least $25,000
or more in new or rehabilitated facilities.
(b)
The project must demonstrate a solid financial base and growth
potential through the preparation and submittal of a financing plan
which demonstrates that the applicant possesses the capital necessary
for completing the project and to ensure reasonable business growth.
(c)
The applicant, including any members, associates, or individuals
that are a member or officer of the entity with which the applicant
is associated, and any other entity with which the applicant may be
associated, must not be delinquent in any taxes, water and sewer charges
or any other charges to the City of Middletown on the date that such
tax abatement takes effect for the duration of the tax abatement agreement.
(d)
The project must have a clear benefit to the City of Middletown.
(e)
If the applicant is a tenant or lessee, the tax benefits must
be reflected in the lease and the duration of the lease must be for
at least the entire term of the tax abatement period and such lease
must be recorded on the land records of the City and Town Clerk of
the City of Middletown.
(4)
Pursuant to the Manufacturers Assistance Act, the City of Middletown
will assist all qualified owners or applicants in obtaining tax relief
from the state on equipment used in manufacturing as defined in C.G.S.
§ 12-65h, as amended, in accordance with the provisions
of such statute. Machinery and equipment must qualify for five- or
seven-year depreciation for federal tax purposes. New tangible personal
property acquired by lease or purchase must be used predominantly
in the manufacture or production of goods, research or development
design and engineering of manufactured products.
D.
Tax abatement agreements.
(1)
Approval procedure.
(a)
To apply for an abatement of taxes pursuant to fix the assessment
of the real property, air space, and all improvements thereon in accordance
with this section, the applicant shall submit an application, on a
form prescribed by the City of Middletown, to the Mayor's Office and
the Department of Economic and Community Development concurrently.
All such applications shall be submitted prior to the issuance of
any building permits for the project, except that an application may
be considered after building permits have been issued, but prior to
the issuance of the certificate of occupancy, only in situations where
an otherwise qualified applicant or owner will be financially unable
to complete the project without the issuance of a tax abatement.
[Amended 6-7-2021 by Ord. No. 18-21]
(b)
Once the application has been deemed satisfactorily completed
by the Department of Economic and Community Development and the Mayor's
Office, such application may then be referred to the Economic Development
Committee for its review to determine whether such agreement conforms
to and complies with the provisions of this section and all other
applicable statutes and regulations. Each application shall be reviewed
on a case-by-case basis. If the application receives a favorable recommendation
from the Economic Development Committee, the Economic Development
Committee shall report its favorable recommendation to the Common
Council, who shall then act upon the application.
[Amended 6-7-2021 by Ord. No. 18-21]
(c)
All applications for the abatement of taxes pursuant to this section that receive a favorable recommendation from the Economic Development Committee shall go to the Common Council for its review. The Common Council shall only act upon the application by ordinance; said ordinance shall include the fixed period of time, percentage of abatement of taxes or fixed assessment for each year of the fixed period of time, and other development incentives as outlined under Subsection D(3) of this section. If the Common Council approves the application, the Mayor shall execute a tax abatement agreement with the owner or applicant, pursuant to the details as outlined in the ordinance approved by the Common Council.
(2)
Required provisions. All agreements for the abatement of taxes entered
into pursuant to this section shall contain the following provisions:
(a)
In such agreement, the assessment of real property and all improvements
thereon or therein may be fixed for a period of not more than 10 years.
Final valuation of the cost of improvements, or of the increase in
such real estate assessment, as the case may be, shall be determined
by the City's Tax Assessor's Office.
(b)
The fixed assessment period shall commence with the first fiscal year of the City of Middletown for which a tax list is prepared on October 1 immediately following the execution of a tax abatement agreement with the owner or applicant pursuant to Subsection D(1)(c) herein. The assessment of the real property for the period prior to the fixed assessment period shall be determined in the normal course pursuant to state and local laws and ordinances.
(c)
All tax abatement agreements shall contain a provision that
any owner or applicant granted a tax incentive abatement shall repay
the City the dollar amount of any incentive contained in such agreement
if such owner or applicant does not meet obligations contained in
such agreement.
(d)
All tax abatement agreements shall contain a provision that
provides that in the event the applicant, owner, or any members, associates,
or individuals that are a member or officer of the entity with which
the applicant or owner is associated, and any other entity with which
the applicant or owner may be associated is delinquent in taxes at
any point during the duration of the tax abatement agreement, the
City may terminate the tax abatement agreement immediately, and all
taxes, including accrued interest otherwise due to the City of Middletown
shall become immediately due and payable.
(e)
Assignment of a tax abatement agreement to a new owner of the
same building or portion thereof for which the original tax agreement
was executed shall be approved by the Common Council. The Common Council
shall consider the type of business and the financial capacity of
the proposed owner before entering into a tax agreement with the new
owner under the same terms as the original tax agreement. Failure
or inability of a new owner to comply with any of the conditions of
this section, shall result in immediate termination of the tax abatement
agreement and all taxes, including accrued interest, otherwise due
to the City of Middletown shall become immediately due and payable.
(f)
In the event that construction is not commenced or completed,
as the case may be, within the time period prescribed in the agreement,
including any extensions provided for as provided in the agreement,
then any agreement entered into pursuant to this section may be immediately
terminable and the full amount of the tax that would otherwise be
due to the City of Middletown may become immediately due and payable.
(3)
Other development incentives. In addition to the granting of a tax
abatement in accordance with this section, the City may consider,
on a case-by-case basis, other financial/development incentives. Such
incentives include but are not limited to:
(a)
Waiving of building permit fees, in whole or in part, in accordance with § 120-3 of the Middletown Code of Ordinances.
(b)
In-kind services such as infrastructure improvements by the
City related to the development project, for example, road widening,
storm drainage improvements, and sidewalk construction.
(c)
Extension of water and/or sanitary sewer lines; waiving of hookup
charges.
(d)
Direct grants to the applicant for infrastructure improvements.
[Added 8-1-2016 by Ord.
No. 17-16]
A.
The Mayor shall be authorized to effect an agreement for a seven-year partial tax abatement, as described above, approved pursuant to § 272-9 of the Middletown Code of Ordinances for real property improvements located at 823 Newfield Street; and
B.
The tax abatements shall be executed after issuance of a final certificate
of occupancy.
[Added 3-6-2017 by Ord.
No. 04-17]
A.
Purpose.
(1)
Pursuant
to Resolution No. 60-14, passed May 5, 2014, ARCONN Realty, LLC received
a four-year partial tax abatement for the development of Lots 3 and
4 of the Bysiewicz Industrial Subdivision (75 Bysiewicz Industrial
Drive) and a five-year partial tax abatement for the future development
of Lot 5 (95 Bysiewicz Drive).
(2)
ARCONN
Realty, LLC’s affiliate, MIDDLETOWN PROPERTIES, LLC, owns Lot
3.
(3)
ARCONN
Realty, LLC’s affiliate, MIDDLETOWN PARTNERS, LLC, owns Lot
4.
(4)
MIDDLETOWN
PROPERTIES, LLC and MIDDLETOWN PARTNERS, LLC are corporate alter egos
of ARCONN Realty, LLC, with the same managers and members.
B.
Authorization
of assignment.
(1)
The
benefits and incentives authorized pursuant to Resolution No. 60-14,
passed May 5, 2014, providing ARCONN Realty, LLC with a four-year
partial tax abatement for Phase I and a five-year partial tax abatement
for Phase II, are hereby assigned to MIDDLETOWN PROPERTIES, LLC with
respect to Lot 3 and MIDDLETOWN PARNTERS, LLC with respect to Lot
4.
(2)
The
benefits and incentives previously authorized shall continue to flow
to ARCONN Realty, LLC and will extend to any affiliates of ARCONN
Realty, LLC, MIDDLETOWN PROPERTIES, LLC, and MIDDLETOWN PARTNERS,
LLC, provided that any such affiliates will have the same managers
and members.
(3)
The
Mayor is hereby authorized to enter into any necessary agreements
with ARCONN Realty, LLC, MIDDLETOWN PROPERTIES, LLC, MIDDLETOWN PARTNERS,
LLC, and their affiliates, to effectuate the terms outlined above,
upon review and approval by the General Counsel as to content and
form.
[Added 3-6-2017 by Ord.
No. 05-17]
A.
Purpose.
B.
Authorization
of incentive and agreement.
(1)
The
property will be assessed a base assessment, which will be reduced
on a pro rata basis as units are sold.
(2)
Once
approval of a special exception is obtained, the property will be
assessed a post-approval assessment to account for the increased value
due to the approval.
(3)
The
difference between the post-approval assessment and base assessment
will be the deferred assessment.
(4)
The
deferred assessment will be phased in over 10 years, at which point
the property will be assessed at 100%.
(5)
The
Mayor is hereby authorized to enter into any necessary agreements
with Ameritage Construction Corp. and The Homes at Westfield, LLC,
and their affiliates, to effectuate the terms outlined above, upon
review and approval by the General Counsel as to content and form.
[Added 1-2-2018 by Ord.
No. 02-18]
A.
Purpose.
(1)
LeConche Realty Enterprises, LLC is seeking to construct an
addition of 19,920 square feet to the Shelco Filters manufacturing
facility located at 100 Bradley Street, Middletown, Connecticut.
B.
Nonassignment of tax incentive and abatement. The benefits and incentives
authorized pursuant to this section, providing LeConche Realty Enterprises,
LLC, with a two-year tax abatement shall inure only to LeConche Realty
Enterprises, LLC and/or the current property owner, not to any successors
or assigns thereof without approval of the Common Council, nor shall
such benefits inure to an affiliate entity without approval of the
Common Council if their respective majority ownership or principals
or management personnel change from the current structure.
C.
Authorization of tax incentive and agreement.
(1)
The Mayor shall be authorized to effectuate an agreement for a two-year tax abatement of real estate taxes, in accordance with § 272-9 of the Middletown Code of Ordinances, for real property improvements located at 100 Bradley Street, upon review and approval by the Office of the General Counsel as to content and form.
(2)
The tax abatement approved by this Ordinance shall be as follows:
(a)
The base assessment of 100 Bradley Street, Middletown, Connecticut,
during the term of any tax abatement agreement approved by this section
shall be fixed at $1,079,410. Such base assessment shall be subject
to recalculation during any City-wide revaluation.
(b)
Year 1 of the tax abatement agreement: 50% of the deferred assessment
shall be assessed in addition to the base assessment; and
(c)
Year 2 of the Tax Abatement Agreement: 75% of the deferred assessment
shall be assessed in addition to the base assessment.
(3)
The tax abatement shall be executed after issuance of a final
certificate of occupancy, and shall be contingent upon the obligations
contained within such agreement including the description of the project.
[Added 6-6-2022 by Ord.
No. 06-22[1]]
A.
Purpose.
(1)
Authorization. This section authorizes a real estate assessment fixing agreement pursuant to C.G.S. § 12-65b and § 272-9 (the "Agreement") between the City of Middletown and MiddletownConn Realty LLC (the "Developer") to enable the construction of a mixed-use development (the "Development") on properties located at 790 Newfield Street and 850 Newfield Street (the "Properties").
(2)
Design and construction. The Development Work will be performed
as set forth in Appendix A to the Agreement (the "Development Work").
B.
Period of development.
C.
Cost of Development Work. The Developer has declared that the minimum
cost (excluding property acquisition and soft costs) of the Development
Work is approximately $25,600,000.
D.
Real estate tax assessments.
(1)
Base Assessment. For purposes of the Agreement only, the City
and the Developer have agreed to establish a new assessed value for
the Properties of $570,980 (the "Base Assessment").
(2)
Interim Assessment. Commencing on the October 1 after the Period
of Development ends, and for 10 years from that date, the Properties
will be assessed at $17,920,000 (the "Interim Assessment").
(3)
Fixed Assessment. From the date the Period of Development begins
and for 10 years following it, the Properties will receive a "Fixed
Assessment." To determine the Fixed Assessment over those 10 years,
a percentage of the Interim Assessed Value will be added to the Base
Assessment according to the following chart:
|
Year
|
Base Assessment
|
Interim Assessment
|
Percentage of Interim Assessment Added to Base Assessment
|
Fixed Assessment
|
|---|---|---|---|---|
|
1
|
$570,980
|
N/A
|
N/A
|
$570,980
|
|
2
|
$570,980
|
N/A
|
N/A
|
$570,980
|
|
3
|
$570,980
|
$17,900,000
|
10% ($1,790,000)
|
$2,360,980
|
|
4
|
$570,980
|
$17,900,000
|
15% ($2,685,000)
|
$3,255,980
|
|
5
|
$570,980
|
$17,900,000
|
30% ($5,370,000)
|
$5,940,980
|
|
6
|
$570,980
|
$17,900,000
|
30% ($5,370,000)
|
$5,940,980
|
|
7
|
$570,980
|
$17,900,000
|
50% ($8,950,000)
|
$9,520,980
|
|
8
|
$570,980
|
$17,900,000
|
75% ($13,425,000)
|
$13,995,980
|
|
9
|
$570,980
|
$17,900,000
|
85% ($15,215,000)
|
$15,785,980
|
|
10
|
$570,980
|
$17,900,000
|
85% ($15,215,000)
|
$15,785,980
|
[1]
Editor's Note: This ordinance also repealed former § 272-9.5,
Tax-fixing agreement with MiddletownConn Realty LLC for Newfield Village,
added 8-5-2019 by Ord. No. 10-19.
[Added 11-4-2019 by Ord.
No. 13-19]
A.
Purpose.
(1)
The developer is seeking to construct a new medical facility
at 430 Saybrook Road, on the campus of Heritage Medical Park in Middletown,
Connecticut.
B.
Nonassignment of agreement.
(1)
The benefits and incentives authorized pursuant to this section,
providing the developer with a tax stabilization agreement, inure
only to the developer and/or the current property owner, not to any
successors or assigns thereof without approval of the Common Council,
nor do such benefits inure to an affiliate entity without approval
of the Common Council of any changes to its membership, ownership,
principals, or management personnel.
C.
Authorization agreement.
(1)
The Mayor is authorized to effectuate an agreement for a ten-year tax stabilization agreement for real estate taxes, in accordance with § 272-9 of the Middletown Code of Ordinances, for real property improvements located at 430 Saybrook Road, upon review and approval by the Office of the General Counsel as to content and form.
(2)
The tax stabilization agreement approved by this section shall
be as follows:
|
Year 1
|
5% of the deferred assessment will be assessed in addition to
the base assessment.
|
|
Year 2
|
5% of the deferred assessment will be assessed in addition to
the base assessment.
|
|
Year 3
|
10% of the deferred assessment will be assessed in addition
to the base assessment.
|
|
Year 4
|
15% of the deferred assessment will be assessed in addition
to the base assessment.
|
|
Year 5
|
30% of the deferred assessment will be assessed in addition
to the base assessment.
|
|
Year 6
|
30% of the deferred assessment will be assessed in addition
to the base assessment.
|
|
Year 7
|
50% of the deferred assessment will be assessed in addition
to the base assessment.
|
|
Year 8
|
75% of the deferred assessment will be assessed in addition
to the base assessment.
|
|
Year 9
|
85% of the deferred assessment will be assessed in addition
to the base assessment.
|
|
Year 10
|
85% of the deferred assessment will be assessed in addition
to the base assessment.
|
(3)
The agreement will be contingent upon adherence to the above
taxing schedule and the obligations contained within the agreement
itself, including the description of the project itself.
[1]
Editor's Note: Throughout this section, Medical Development
Associates, LLC is referred to as "the developer."
[Added 11-4-2019 by Ord.
No. 14-19]
A.
Purpose.
(1)
The developer is seeking to construct a new medical facility
at 440 Saybrook Road, on the campus of Heritage Medical Park in Middletown,
Connecticut.
B.
Nonassignment of agreement.
(1)
The benefits and incentives authorized pursuant to this section,
providing the developer with a tax stabilization agreement, inure
only to the developer and/or the current property owner, not to any
successors or assigns thereof without approval of the Common Council,
nor do such benefits inure to an affiliate entity without approval
of the Common Council of any changes to its membership, ownership,
principals, or management personnel.
C.
Authorization agreement.
(1)
The Mayor is authorized to effectuate an agreement for a ten-year tax stabilization agreement for real estate taxes, in accordance with § 272-9 of the Middletown Code of Ordinances, for real property improvements located at 440 Saybrook Road, upon review and approval by the Office of the General Counsel as to content and form.
(2)
The tax stabilization agreement approved by this section shall
be as follows:
|
Year 1
|
5% of the deferred assessment will be assessed in addition to
the base assessment.
|
|
Year 2
|
5% of the deferred assessment will be assessed in addition to
the base assessment.
|
|
Year 3
|
10% of the deferred assessment will be assessed in addition
to the base assessment.
|
|
Year 4
|
15% of the deferred assessment will be assessed in addition
to the base assessment.
|
|
Year 5
|
30% of the deferred assessment will be assessed in addition
to the base assessment.
|
|
Year 6
|
30% of the deferred assessment will be assessed in addition
to the base assessment.
|
|
Year 7
|
50% of the deferred assessment will be assessed in addition
to the base assessment.
|
|
Year 8
|
75% of the deferred assessment will be assessed in addition
to the base assessment.
|
|
Year 9
|
85% of the deferred assessment will be assessed in addition
to the base assessment.
|
|
Year 10
|
85% of the deferred assessment will be assessed in addition
to the base assessment.
|
(3)
The agreement will be contingent upon adherence to the above
taxing schedule and the obligations contained within the agreement
itself, including the description of the project itself.
[1]
Editor's Note: Throughout this section, Medical Development
Associates, LLC is referred to as "the developer."
[Added 11-1-2021 by Ord. No. 20-21; amended12-5-2022 by Ord. No. 10-22]
A.
Purpose.
(1)
545 Main Realty, LLC (the "Developer") seeks to rehabilitate
approximately 18,942 square feet of existing buildings at 545 Main
Street, including the addition of a total of eight new residential
units (the "Property").
B.
Nonassignment of agreement.
(1)
The approvals, benefits, and rights conferred by this agreement
inure only to the Developer. The Developer's manager is Jerome R.
Carnegie-Hargreaves. There are no other members and no members will
be removed or added. The Developer will not assign, sell, transfer,
convey, delegate or otherwise dispose of the Property, or any of the
rights and obligations under this agreement in whole or in part, including
by operation of law, change of control, change of membership, or merger,
without the approval of the Common Council of the City of Middletown,
and any attempt to do so will render this agreement null and void
as of the date of such unapproved assignment, sale, transfer, conveyance,
delegation or disposition. The agreement will be void should the Developer
declare bankruptcy or otherwise become insolvent or attempt to discharge
or reduce any debt or if the Property should become subject to foreclosure.
C.
Authorization of agreement.
(1)
The Mayor is authorized to effectuate an agreement for ten-year tax stabilization agreement for real estate taxes, in accordance with § 272-9 of the Middletown Code of Ordinances, for the Property, upon review and approval by the Office of the General Counsel as to content and form.
(2)
The tax stabilization agreement approved by this section shall
fix the assessment for the Property according to the following schedule:
|
Year 1
|
$160,000
|
|
Year 2
|
$180,000
|
|
Year 3
|
$200,000
|
|
Year 4
|
$220,000
|
|
Year 5
|
$240,000
|
|
Year 6
|
$260,000
|
|
Year 7
|
$280,000
|
|
Year 8
|
$300,000
|
|
Year 9
|
$320,000
|
|
Year 10
|
$340,000
|
(3)
The agreement will be contingent upon adherence to the above
taxing schedule and the obligations contained within the agreement
itself, including the description of the project itself.
[Added 3-7-2022 by Ord.
No. 03-22[1]]
A.
Purpose.
(1)
Authorization. This section authorizes a real estate assessment fixing agreement pursuant to C.G.S. § 12-65b and § 272-9 (the "Agreement") between the City of Middletown and Newfield Street of Middletown, LLC (the "Developer") to enable the construction of 240 residential units, along with a community clubhouse and amenities (the "Development") on property located on Newfield Street (the "Property").
(2)
Design and construction. The Development Work will be performed
as set forth in Addendum 1 of the Developer's February 1, 2021 Rev
1-19-22 Tax Incentive Application, the Approved Site Plan Phase I,
and in the other materials included in Appendix A to the Agreement
(the "Development Work").
(3)
Amenities. The Development contemplates the use of an electric
vehicle charging station, electric bike cycles, a hydro-dynamic water
quality separator, and other measures incorporated into the project's
design to reduce its carbon fuel footprint. It also contemplates creating
passive recreation for residents, including a walking trail utilizing
high quality materials and complimentary architectural principles
to build a project that will stand the test of time and serve Middletown's
residents for years to come.
B.
Period of Development.
(1)
Timing. The Developer must begin the Development Work on or
before three years after the effective date (the "Start Date") and
complete the Development Work on or before 30 months from the Start
Date, although the timelines may be amended based on less-than-expected
leasing activity or other factors outside of the Developer's control
during this period.
(2)
Period of Development. The Development Work will be deemed to
start on the date that the Developer pulls a building permit for the
first building in the Development and end when the Developer receives
a certificate of occupancy for the final unit (the "Period of Development").
C.
Cost of Development Work. The Developer has declared that the minimum
cost (including property acquisition and soft costs) of the Development
Work is approximately $37,321,643.
D.
Real estate tax assessments.
(1)
Base Assessment. For purposes of the Agreement only, the City
and the Developer have agreed to establish a new assessed value for
the Property of $580,000 (the "Base Assessment").
(2)
Transition from PA 490. Commencing on the October 1 after the
Period of Development begins, the Property will no longer be treated
as farmland under PA 490 and, until the Period of Development ends,
the Assessor will determine the assessed value and assessments for
the Property in accordance with C.G.S. §§ 12-53a, 12-55
and 12-63.
(3)
Interim Assessment. Commencing on the October 1 after the Period
of Development ends, and for 10 years from that date, the Property
will be assessed at $20,000,000 (the "Interim Assessment").
(4)
Fixed Assessment. The Property will receive a fixed assessment
for 10 years from October 1 after the date the Period of Development
ends for each of them (the "Fixed Assessment"). To determine the Fixed
Assessment over those 10 years, a percentage of the Interim Assessment
will be added to the Base Assessment according to the following chart:
|
Year
|
Base Assessment
|
Interim Assessment
|
Percentage of Interim Assessment Added to Base Assessment
|
Fixed Assessment
|
|---|---|---|---|---|
|
1
|
$580,000
|
$20,000,000
|
0%
|
$580,000
|
|
2
|
$580,000
|
$20,000,000
|
0%
|
$580,000
|
|
3
|
$580,000
|
$20,000,000
|
0%
|
$580,000
|
|
4
|
$580,000
|
$20,000,000
|
0%
|
$580,000
|
|
5
|
$580,000
|
$20,000,000
|
0%
|
$580,000
|
|
6
|
$580,000
|
$20,000,000
|
5% ($1,000,000)
|
$1,580,000
|
|
7
|
$580,000
|
$20,000,000
|
5% ($1,000,000)
|
$1,580,000
|
|
8
|
$580,000
|
$20,000,000
|
10% ($2,000,000)
|
$2,580,000
|
|
9
|
$580,000
|
$20,000,000
|
15% ($3,000,000)
|
$3,580,000
|
|
10
|
$580,000
|
$20,000,000
|
20% ($4,000,000)
|
$4,580,000
|
[Added 3-7-2022 by Ord.
No. 04-22[1]]
A.
Purpose.
(1)
Authorization. This section authorizes a real estate assessment fixing agreement pursuant to C.G.S. § 12-65b and § 272-9 (the "Agreement") between the City of Middletown and Newfield Street of Middletown, LLC (the "Developer") to enable the construction of 174 residential units, along with a community clubhouse and amenities (the "Development") on property located on Newfield Street (the "Property").
(2)
Design and construction. The Development Work will be performed
as set forth in Addendum 1 of the Developer's February 1, 2021 Rev
1-19-22 Tax Incentive Application, the Approved Site Plan Phase II,
and in the other materials included in Appendix A to the Agreement
(the "Development Work").
(3)
Amenities. The Development contemplates the use of an electric
vehicle charging station, electric bike cycles, a hydro-dynamic water
quality separator, and other measures incorporated into the project's
design to reduce its carbon fuel footprint. It also contemplates creating
passive recreation for residents, including a walking trail utilizing
high-quality materials and complimentary architectural principles
to build a project that will stand the test of time and serve Middletown's
residents for years to come.
B.
Period of Development.
(1)
Timing. The Developer must begin the Development Work on or
before six years after the effective date (the "Start Date") and complete
the Development Work on or before 30 months from the Start Date, although
the timelines may be amended based on less-than-expected leasing activity
or other factors outside of the Developer's control during this period.
(2)
Period of Development. The Development Work will be deemed to
start on the date that the Developer pulls a building permit for the
first building in the Development and end when the Developer receives
a certificate of occupancy for the final unit (the "Period of Development").
C.
Cost of Development Work. The Developer has declared that the minimum
cost (including property acquisition and soft costs) of the Development
Work is approximately $27,058,191.
D.
Real estate tax assessments.
(1)
Base Assessment. For purposes of the Agreement only, the City
and the Developer have agreed to establish a new assessed value for
the Property of $420,000 (the "Base Assessment").
(2)
Transition from PA 490. Commencing on the October 1 after the
Period of Development begins, the Property will no longer be treated
as farmland under PA 490 and, until the Period of Development ends,
the Assessor will determine the assessed value and assessments for
the Property in accordance with C.G.S. §§ 12-53a, 12-55
and 12-63.
(3)
Interim Assessment. Commencing on the October 1 after the Period
of Development ends, and for 10 years from that date, the Property
will be assessed at $14,500,000 (the "Interim Assessment").
(4)
Fixed Assessment. The Property will receive a fixed assessment
for 10 years from the October 1 after the date the Period of Development
ends for each of them (the "Fixed Assessment"). To determine the Fixed
Assessment over those 10 years, a percentage of the Interim Assessment
will be added to the Base Assessment according to the following chart:
|
Year
|
Base Assessment
|
Interim Assessment
|
Percentage of Interim Assessment Added to Base Assessment
|
Fixed Assessment
|
|---|---|---|---|---|
|
1
|
$420,000
|
$14,500,000
|
0%
|
$420,000
|
|
2
|
$420,000
|
$14,500,000
|
0%
|
$420,000
|
|
3
|
$420,000
|
$14,500,000
|
0%
|
$420,000
|
|
4
|
$420,000
|
$14,500,000
|
0%
|
$420,000
|
|
5
|
$420,000
|
$14,500,000
|
0%
|
$420,000
|
|
6
|
$420,000
|
$14,500,000
|
5% ($1,000,000)
|
$1,420,000
|
|
7
|
$420,000
|
$14,500,000
|
5% ($1,000,000)
|
$1,420,000
|
|
8
|
$420,000
|
$14,500,000
|
10% ($2,000,000)
|
$2,420,000
|
|
9
|
$420,000
|
$14,500,000
|
15% ($3,000,000)
|
$3,420,000
|
|
10
|
$420,000
|
$14,500,000
|
20% ($4,000,000)
|
$4,420,000
|
[Added 9-5-2023 by Ord. No. 10-23]
A.
Purpose.
(1)
Authorization. This section authorizes a real estate assessment fixing agreement pursuant to C.G.S. § 12-65b and § 272-9 (the "Agreement") between the City of Middletown and Newfield Residential, LLC (the "Developer") to enable the construction of a maximum of 72 residential units (the "Development") on property located on Newfield Street (the "Property").
(2)
Design and construction. The Development Work will be performed
as set forth in Appendix A to the Agreement (the "Development Work").
(3)
Amenities. The Development contemplates the use of an electric
vehicle charging station, electric bike cycles, a hydrodynamic water
quality separator, and other measures incorporated into the project's
design to reduce its carbon fuel footprint. It also contemplates creating
passive recreation for residents, including a walking trail utilizing
high-quality materials and complimentary architectural principles
to build a project that will stand the test of time and serve Middletown's
residents for years to come.
B.
Period of Development.
(1)
Timing. The Developer must begin the Development Work on or
before six years after the effective date (the "Start Date") and complete
the Development Work on or before 30 months from the Start Date, although
the timelines may be amended based on less-than-expected leasing activity
or other factors outside of the Developer's control during this
period.
(2)
Period of Development. The Development Work will be deemed to
start on the date that the Developer pulls a building permit for the
first building in the Development and end when the Developer receives
a certificate of occupancy for the final unit (the "Period of Development").
C.
Cost of Development Work. The Developer has declared that the minimum
cost (including property acquisition and soft costs) of the Development
Work is approximately $16,000,000.
D.
Real Estate Tax Assessments.
(1)
Base Assessments. For purposes of the Agreement only, the City
and the Developer have agreed to establish a new assessed value for
the Property of $173,880 (the "Base Assessment").
(2)
Transition from PA 490. Commencing on the October 1 after the
Period of Development begins, the Property will no longer be treated
as farmland under PA 490 and, until the Period of Development ends,
the Assessor will determine the assessed value and assessments for
the Property in accordance with C.G.S. §§ 12-53a, 12-55
and 12-63.
(3)
Interim Assessment. Commencing on the October 1 after the Period
of Development ends, and for 10 years from that date, the Property
will be assessed at $6,000,000 (the "Interim Assessment").
(4)
Fixed Assessment. The Property will receive a fixed assessment
for 10 years from the October 1 after the date the Period of Development
ends for each of them (the "Fixed Assessment"). To determine the Fixed
Assessment over those 10 years, a percentage of the Interim Assessment
will be added to the Base Assessment according to the following chart:
|
Year
|
Base Assessment
|
Interim Assessment
|
Percentage of Interim Assessment Added to Base Assessment
|
Fixed Assessment
|
|---|---|---|---|---|
|
1
|
$173,880
|
$6,000,000
|
0%
|
$173,880
|
|
2
|
$173,880
|
$6,000,000
|
0%
|
$173,880
|
|
3
|
$173,880
|
$6,000,000
|
0%
|
$173,880
|
|
4
|
$173,880
|
$6,000,000
|
0%
|
$173,880
|
|
5
|
$173,880
|
$6,000,000
|
0%
|
$173,880
|
|
6
|
$173,880
|
$6,000,000
|
5% ($300,000)
|
$473,880
|
|
7
|
$173,880
|
$6,000,000
|
5% ($300,000)
|
$473,880
|
|
8
|
$173,880
|
$6,000,000
|
10% ($600,000)
|
$773,880
|
|
9
|
$173,880
|
$6,000,000
|
15% ($900,000)
|
$1,073,880
|
|
10
|
$173,880
|
$6,000,000
|
20% ($1,200,000)
|
$1,373,880
|
[Added 9-7-1982; amended 6-2-1997; 9-2-2003]
A.
Pursuant to the authority of Connecticut General Statutes § 12-81f,
as amended, any veteran entitled to an exemption from property tax
in accordance with Subdivision (19) of C.G.S. § 12-81 shall
be entitled to an additional exemption from such tax in the amount
of $10,000, provided such veteran's qualifying income shall not be
less than the applicable maximum amount under § 12-81, as
revised annually by the State Office of Policy and Management a copy
of which is on file in the office of the Tax Assessor.
[Amended 9-4-2018 by Ord.
No. 11-18]
B.
Any such veteran submitting claim for such additional
exemption shall be required to file an application on a form prepared
for such purpose by the Assessor not later than the assessment date
with respect to which such additional exemption is claimed. Each such
application shall include a copy of such veteran's federal income
tax return or, in the event such a return is not filed, such evidence
related to income as may be required by the Assessor for the tax year
of such veteran ending immediately prior to the assessment date with
respect to which such additional exemption is claimed.
C.
This section shall be applicable with respect to the
assessment year commencing October 1, 2003, and each assessment year
thereafter.
[Added 9-7-1982]
A.
The dwelling house and the lot whereupon the same
is erected, belonging to or held in trust for any citizen and resident
of the City, occupied as his domicile, shall be fully exempt from
local property taxation if he is a veteran who served in the Army,
Navy, Marine Corps, Coast Guard or Air Force of the United States
and has received financial assistance for specially adapted housing
under the provisions of Section 801 of Title 38 of the United States
Code and has applied such assistance toward the acquisition of such
dwelling house. The same exemption shall also be allowed on such housing
units owned by the unremarried surviving spouse of such veteran, or
by such veteran and spouse while occupying such premises as a residence.
B.
This section shall be applicable with respect to the
assessment year commencing October 1, 1982, and each assessment year
thereafter.
[Added 8-5-1985; amended 6-2-1997]
A.
Any person entitled to the exemption from property
tax applicable to the assessed value of property up to the amount
of $3,000, as provided under Subsection (17) of C.G.S. § 12-81,
shall be entitled to an additional exemption from such tax in an amount
up to $2,000 of such assessed value, provided the total of such person's
adjusted gross income as determined for purposes of the federal income
tax plus any other income of such person not included in such adjusted
gross income individually, if unmarried, or jointly, if married, in
the calendar year ending immediately preceding the assessment date
with respect to which such additional exemption is allowed is not
more than the amounts which the State Office of Policy and Management
sets out as the maximum and minimum income levels each fiscal year,
a copy of which is on file in the office of the Tax Assessor.
B.
Any person submitting a claim for the additional exemption as provided under Subsection A of this section shall be required to file an application, on a form prepared for such purpose by the Assessor, not later than the date of the assessment list with respect to which such additional exemption is claimed. Each such application shall include a copy of such person's federal income tax return or, in the event a return is not filed, such evidence related to income as may be required by the Assessor for the tax year of such person ending immediately prior to the approval of a claim for such additional exemption.
C.
This section shall be applicable to the assessment
year commencing October 1, 1985, and each assessment year thereafter.
[Added 8-5-1985; amended 6-2-1997]
A.
Any person entitled to the exemption from property
tax applicable to the assessed value of property up to the amount
of $1,000, as provided under Subsection (55) of C.G.S. § 12-81,
shall be entitled to an additional exemption from such tax in an amount
up to $1,000 of such assessed value, provided the total of such person's
adjusted gross income as determined for purposes of the federal income
tax plus any other income of such person not included in such adjusted
gross income individually, if unmarried, or jointly, if married, in
the calendar year ending immediately preceding the assessment date
with respect to which such additional exemption is allowed is not
more than the amounts which the State Office of Policy and Management
sets out as the maximum and minimum income levels each fiscal year,
a copy of which is on file in the office of the Tax Assessor.
B.
Any person submitting a claim for the additional exemption as provided under Subsection A of this section shall be required to file an application, on a form prepared for such purpose by the Assessor, not later than the date of the assessment list with respect to which such additional exemption is claimed. Each such application shall include a copy of such person's federal income tax return or, in the event a return is not filed, such evidence related to income as may be required by the Assessor for the tax year of such person ending immediately prior to the approval of a claim for such additional exemption.
C.
This section shall be applicable to the assessment
year commencing October 1, 1985, and each assessment year thereafter.
[Added 2-7-2001]
A.
Purpose and intent. In accordance with Chapter 105a
of the Connecticut General Statutes, §§ 7-339m through
7-339t, as amended, the City of Middletown is establishing a special
services district within its confines, to be created and operated
according to the procedures set out in Chapter 105a. The purpose of
the district shall be to promote and lead the economic revitalization
and development of Middletown's Central Business District.
B.
ASSESSED VALUE OF REAL PROPERTY FOR EACH FISCAL YEAR
BOARD OF COMMISSIONERS
COMMISSIONER
DISTRICT
EX OFFICIO
FISCAL YEAR
HOLDER OF RECORD OF A TAXABLE INTEREST IN REAL PROPERTY
LESSEE OF PROPERTY
PROPERTY
PROPERTY OWNER
Definitions. As used in this section, the following
terms shall have the meanings indicated:
The value of real property as listed on the grand list of
the municipality, in effect as of October of the prior year.
The executive body elected by a majority vote of the holders
of record of a taxable interest in real property to govern the district.
Any single member of the Board of Commissioners, with the
exception of the ex officio members.
Denotes a nonvoting member of the Board of Commissioners.
July 1 to June 30, unless it is changed by vote of the Board
of Commissioners and approved by majority vote of the holders of record
of a taxable interest in real property.
An individual, corporation, partnership, unincorporated association,
trustee, fiduciary, guardian, conservator, or other form of entity
or any combination thereof as identified in the records of the City
of Middletown.
The tenant occupying and in possession of premises located
on a property in the district.
Commercially used real property within the district that
is identified in the tax records of the City of Middletown as a parcel
of land and/or building for which there is a block, lot, and parcel
number assigned by the Assessor's office of the City of Middletown.
"Commercially used property" is hereby defined as any property which
is used for retail, professional services or business use, and specifically
excluding buildings used exclusively for residential purposes.
The holder of record of a taxable interest in real property.
C.
Boundary of the district. The boundary of the district
shall be all that property described as follows: Commencing at a point
marked by the intersection of the center line of Washington Street
with the center line of Broad Street; thence in a southerly direction
along the center line of Broad Street to a point marked by the intersection
of the center line of Broad Street with the center line of William
Street; thence in an easterly direction along the center line of William
Street to a point marked by the intersection of the center line of
William Street with the center line of Main Street; thence southerly
along the center line of Main Street to a point marked by the intersection
of the center line of Main Street with the center line of Union Street;
thence in an easterly direction along the center line of Union Street
to a point marked by the intersection of the extension of the rear
property line of that property known as 2 Main Street with the center
line of Union Street; thence in a northerly direction along the rear
property lines of all those properties on the east side of Main between
Union Street and Washington Street; thence in a northerly direction
across Washington Street and along the rear property lines of those
properties on the east side of Main Street to a point marked by the
northeast corner of the property known as 472 Main Street; thence
in a westerly direction along the northerly boundary of the property
known as 472 Main Street and the extension of said line to a point
marked by the intersection thereof with the center line of Main Street;
thence northerly along the center line of Main Street to a point marked
by the intersection of the center line of Main Street with the extension
of the line of the northerly boundary of that property known as 507
Main Street; thence in a westerly direction along the extension of
said line and the northerly boundary of said 507 Main Street to a
point marked by the northwest corner of said 507 Main Street; thence
in a southerly direction along the rear property lines of those properties
on the west side of Main Street between the aforesaid northerly boundary
and Washington Street to a point marked by the intersection of the
extension of the last said rear property line with the center line
of Washington Street; thence in a westerly direction along the center
line of Washington Street to the point or place of beginning, excepting
therefrom Lots 18, 17, 13 and 12 on Block 17-51 of Assessor's Map
22.
D.
Referendum.
(1)
This section shall not take effect unless within 60
days of the enactment of this section by the Common Council a referendum
shall be had and approved.
(2)
The referendum shall be held among all holders of
record of taxable interests in real property in the district on the
question of whether this section shall take effect. The City/Town
Clerk of the City shall determine the identity of such holders in
the City's land records and shall give notice of the referendum to
such holders.
(3)
The referendum shall be approved if a majority of
all such holders of record of taxable interests in real property in
the district, voting one vote per property, respond affirmatively
and if such holders of record of taxable interests in real property
in the district, the assessments of which constitute more than 1/2
of the total of assessments for all taxable interests in real property
within the district, shall respond affirmatively.
(4)
The referendum shall be conducted by mail for a period
of five weeks ending not later than 5:00 p.m. on the eighth Tuesday
following after the enactment of this section. The City/Town Clerk
of the City of Middletown shall supervise the referendum and shall
certify the results of the referendum. The referendum shall comply,
to the extent applicable and practicable, with Chapter 145 (Absentee
Voting) and Chapter 152 (Referenda) of the Connecticut General Statutes,
except as Chapter 105a of the Connecticut General Statutes and the
terms of this section may otherwise permit or direct.
E.
Board of Commissioners.
(1)
The business of the district shall be conducted by
the Board of Commissioners. The Board may designate such agents as
it deems necessary to act on its behalf in the conduct of the business
of the Board. In particular the Board may designate a district manager
for the district as its agent.
(2)
The Board shall consist of seven members, two alternates
and two ex officio members. The alternates shall substitute for absent
commissioners on a rotating basis. The ex officio members shall be
the Mayor of the City of Middletown and the President of the Middlesex
County Chamber of Commerce.
(3)
A Commissioner shall be an owner or lessee of taxable
property in the district; or an owner or operator of a business in
the district or an employee of such business; or a resident of Middletown;
or an employee of any business or organization located in Middletown.
(4)
There shall be an annual meeting, held in the month
of March, of district property owners to approve the yearly budget
and to conduct such other business as is determined necessary. Special
meetings may be called by the Board of Commissioners to conduct business
that cannot be postponed until the annual meeting.
(5)
Election of the seven members and two alternates of
the Board shall be conducted at the annual meeting of the district
in odd-numbered years, except for the initial election which shall
be held within 30 days after the adoption of the special services
district at a public meeting. Each voter shall be a property owner
in the district, voting one vote per property.
(6)
At the first meeting of the Board of Commissioners,
bylaws shall be adopted for the operating procedures of the Board.
The operation bylaws may expand upon the procedures necessary to perform
district functions.
(7)
The terms of the seven Commissioners and the two alternates
shall be for two years.
(8)
With the exception of the first election of the Board
of Commissioners, a nominating committee shall be appointed by the
Board to prepare nominations for the biennial election. Nominations
may also be made at the time of the annual meeting during which elections
are held.
(9)
Commissioners shall be elected by a plurality vote
of a quorum of property owners present at the annual meeting during
which elections are held. A quorum shall consist of a majority of
those property owners attending and voting or voting by proxy. Property
owners may designate in writing an agent to vote for them.
(10)
The Board of Commissioners shall elect officers.
The positions shall be determined at the first meeting of the Board
after the district is created and incorporated into the bylaws.
(11)
The Board of Commissioners shall hire such staff
assistance as is considered necessary to perform its duties and as
is approved in the budget submitted to the annual meeting.
(12)
The Board of Commissioners and its staff shall
be authorized to conduct the business of the district in a responsible
manner.
F.
Powers of the district and municipal obligations.
(1)
The district shall have the following powers:
(a)
To sue and be sued;
(b)
To acquire, hold and convey any estate, real
or personal;
(c)
To contract;
(d)
To borrow money, provided any obligation incurred
for this purpose shall be discharged not more than one year after
it was incurred, and the district may pledge any tax levies received
against any such obligation;
(e)
To recommend to the Common Council the imposition
of a levy upon the taxable interests in real property within such
district, the revenues from which may be used in carrying out any
of the powers of such district;
(f)
To construct, own, operate and maintain public
improvements;
(g)
To provide, within such district, some additional
services which such municipality is authorized to provide therein,
provided that such services are not now being provided within any
portion of the area included in such district by any multi-town body
or authority;
(h)
To retain legal counsel; and
(i)
To receive and use gifts and donations for the
purposes of the district.
(2)
The district may have, with the consent of the Common
Council evidenced by amendment to this section, the following powers:
(a)
To construct, acquire, or obtain leasehold interests
in motor vehicle parking facilities within such district;
(b)
To operate a motor vehicle parking facility
within such district;
(c)
To lease or sublease to other parties motor
vehicle parking facilities; and
(d)
To enter into, fund and perform agreements which
reduce the cost of motor vehicle parking to residents of such district
and to employees of, and those doing business with, businesses located
within such district.
(3)
Maintenance of effort and services. Notwithstanding
the powers of the district defined in the preceding subsection, the
City shall continue to be obligated to provide all existing municipal
services within the district. Further, in keeping with the intent
of this section, which is to improve the district through a cooperative
effort of the City and the property owners of the district, the City
agrees to maintain the existing level of all municipal services provided
within the district.
G.
District revenue and budget.
(1)
District budget.
(a)
The district shall adopt an annual budget at
an annual meeting of property owners and shall file the budget with
the Director of Finance of the City of Middletown on or before April
1 each year. The Common Council shall act on the budget on or before
May 15 each year. The annual budget may be amended as provided in
the bylaws of the district. Amended budgets must be filed with the
Director of Finance within 15 days of adoption.
(b)
The Board of Commissioners shall recommend to
the Common Council of the City of Middletown, on or before April 1
of each year, a levy upon taxable interests in real property within
such district. The initial levy shall be recommended to the Common
Council within 30 days of the initial election of the Board of Commissioners.
In accordance with C.G.S. § 7-339r(d), it shall be the obligation
of the Common Council to impose the recommended levy as a municipal
levy, and such levy shall be in addition to the regular municipal
levy, and it shall be the obligation of the City to collect such levy
for the benefit of the district.
(c)
Any revenue of the district generated by other
than the levy upon taxable interests in real property in the district
shall be paid into a separate fund of the City for the benefit of
the district.
(2)
Collection of levy.
(a)
The levy upon taxable interests in real property
in the district shall be due and payable in two parts, on July 1 and
January 1, following the adoption of the levy for the fiscal year.
On or before July 1 each year, the Tax Collector of the City of Middletown
shall bill holders of taxable interest in real property in the district.
(b)
The levy upon taxable interests in real property
in the district shall be applied to the assessed value of such real
property as established on the then-current grand list of the municipality.
No tax abatement shall be considered in reference to the calculation
of such levy.
(c)
Delinquent interest charges shall be assessed
on late district tax payments and shall be computed in the same manner
as used for establishing delinquent charges on regular property tax
bills of the City.
(d)
The Tax Collector of the City of Middletown
shall collect the district tax and shall deposit moneys received in
a separate fund of the City to be maintained by the Director of Finance
of the City for the sole benefit of the district. All interest generated
by such fund shall be credited to that fund.
(e)
Unexpended funds at the conclusion of each fiscal
year shall be carried over into the succeeding year and shall not
lapse into the City's general fund.
(3)
Disbursement of funds. The Director of Finance of
the City may disburse funds from the fund of the district only upon
the written request of two duly authorized representatives of the
district and only in accordance with the then-current approved annual
budget of the Board of Commissioners of the district. The district
shall set forth in its bylaws procedures for approving disbursement
of funds and for requesting such disbursement from the Director of
Finance of the City.
H.
Procedure for additions to district.
(1)
Any property owner(s) whose property(ies) has a boundary
on or access to Main Street may apply to join the district.
(2)
Such owner(s) shall notify the Board of Commissioners
in writing of an intention to join the district. This request must
be signed by the property owner(s) having 50% interest in said property,
or a representative of the owner(s) authorized to sign such a request.
(3)
The addition of a property shall become effective
when accepted at a meeting of the Board of Commissioners.
(4)
The Board of Commissioners shall notify the appropriate
persons in the City of Middletown and place a copy of the written
notification on file at the City/Town Clerk's office.
I.
Dissolution of district. The district may be dissolved
by referendum as provided in Section 7-339s of Chapter 105a of the
Connecticut General Statutes.
J.
Any provision herein which is in conflict with the
Connecticut General Statutes is hereby repealed, it being understood
that said statutes shall take precedence over this section.
[Added 4-3-2000]
A.
Any modified handicap accessible motor vehicle which
is used exclusively for the purpose of transporting any medically
incapacitated individual, as such term is defined in the Connecticut
General Statutes, except any such vehicle used to transport any such
individual for payment, is exempt from personal property taxation.
B.
A "modified handicap accessible motor vehicle" shall
be defined as any production vehicle which has been altered or reconfigured,
or has undergone mechanical or structural changes, which permits an
individual with a disability to safely drive or ride as a passenger.
Vehicle modifications shall include but are not limited to:
(1)
Wheelchair or scooter loaders which mount on the roof
in the passenger area or in the trunk or other storage areas of a
car or other motor vehicle; and
(2)
Any vehicle which has had automotive adaptive control
devices "AACDs" installed. Automotive adaptive control devices shall
include any mechanical or electrical devices added to the standard
motor vehicle to enable an individual with mobility restrictions to
control the accelerator, foot brake, turn signals, dimmer switch,
steering wheel and/or parking brake.
C.
The Tax Assessor shall determine whether modifications
not specifically listed in this section qualify the vehicle as a modified
handicap accessible motor vehicle.
D.
Application for such exemption shall be made upon
such forms as may be prescribed by the Tax Assessor and shall contain:
(1)
The name and address of the applicant and the owners
of the modified handicap accessible vehicle.
(2)
A description of each such vehicle, including the
make, model, year of manufacture, and motor chassis number; current
state license number; the length of time the modified handicap accessible
motor vehicle has been in use; and the color scheme, insignia, name,
monogram or other distinguishing characteristics to be used to designate
the applicant's vehicle.
(3)
Such other information as the Tax Assessor shall deem
necessary to comply with this section.
E.
Such application for exemption shall be made not later
than November 1 following the assessment date with respect to which
such exemption is claimed. For vehicles purchased after October 1
and before August 1 of the assessment year for which such exemption
is requested, said application shall be made within 30 days of said
purchase.
F.
This section shall be applicable to the assessment
year which commenced October 1, 2000, and succeeding assessment years
thereafter. Applications for exemptions relative to the assessment
year which commenced on October 1, 2000, shall be made not later than
30 days following the effective date of this section or, for vehicles
purchased after said effective date but before August 1, 2001, not
later than 30 days after such purchase.
[Added 8-6-2001]
A.
PARTICIPANT
PROGRAM
Definitions. As used in this section, the following
terms shall have the meanings indicated:
A resident property owner participating in the program and
residing in, or purchasing a primary residence in, Census Tract 5411,
5415, 5416 or 5417.
The Urban Rehabilitation Homeownership Program of the Connecticut
Housing Finance Authority.
B.
Pursuant to Connecticut Public Act No. 01-9, Section
81, a participant may enter into an agreement with the City of Middletown
to receive a deferral on any increase in real property assessment
attributable to rehabilitation completed through the program, for
up to five years from the date of such completion.
C.
D.
In the event of a general revaluation in the year
in which such rehabilitation is completed resulting in any increase
in the assessment of such real property, only that portion of the
increase resulting from such rehabilitation shall be deferred, and
in the event of a general revaluation in any year after the year in
which such rehabilitation is completed, such deferred assessment shall
be increased or decreased in proportion to the increase or decrease
in the total assessment on such property as a result of such general
revaluation.
E.
The Mayor shall be authorized to sign all documents
to effectuate the agreement.
F.
In the event the program is discontinued by the State
of Connecticut, no new applications for tax abatements shall be processed
by the City.
[Added 10-2-2017 by Ord.
No. 15-17]
A.
Eligibility for exemption.
(1)
Pursuant to the authority of P.A. 17-65, as of October 1, 2017,
property that is owned by a parent whose child was killed in action,
and/or by the surviving spouse of a person who was killed in action,
while performing active military duty with the Armed Forces, as such
term is defined in Subsection (a) of Section 27-103 of the Connecticut
General Statutes, as amended, shall be eligible to receive an exemption
from property tax as of the October 1 following the application and
verification of such tax-exempt status of parent and/or surviving
spouse by the City, if the following conditions are met:
(a)
Residency. At the time the application is made, and at all times
during which the parent or surviving spouse is receiving an exemption
pursuant to this section, the parent or surviving spouse shall be
a resident of the City of Middletown.
(b)
Qualifying income. The parent's or surviving spouse's total
adjusted gross income, as determined for purposes of the federal income
tax, plus any other income not included in such adjusted gross income,
shall not exceed the sum of the maximum qualifying income for individuals
if unmarried, or jointly with spouse if married, as set forth in Section
12-81l of the Connecticut General Statutes, as amended, plus $25,000.
(c)
Surviving spouses. The surviving spouse must have been legally
married to the person who was killed in action, in full accordance
with Title 46b, Chapter 815E, of the Connecticut General Statutes,
as amended, at the time of such person's death.
(d)
Parents. If both parents of any such child killed in action
while performing active military duty with the Armed Forces are domiciled
together, only one such parent shall be entitled to the exemption
from property tax provided for under this section. If both parents
of any such child killed in action while performing active military
service with the Armed Forces are not domiciled together, both parents
shall be eligible to receive the exemption provided for under this
section.
B.
Amount of exemption; certified list.
(1)
The exemption of property shall be the greater of either $20,000,
or 10% of the assessed value of the property owned by the surviving
spouse or the parent(s) of a child who was killed in action.
(2)
The exemption provided for under this section shall be in addition
to any exemption to which an eligible parent or surviving spouse may
be entitled under Section 12-81 of the Connecticut General Statutes,
as amended. No such eligible parent(s) or surviving spouse entitled
to exemption under Section 12-81f or 12-81g of the Connecticut General
Statutes and this section shall receive more than one such exemption.
(3)
The Assessor shall annually make a certified list of all such
parents or surviving spouses who are found to be entitled to an exemption,
which list shall be filed in the office of the City and Town Clerk
of the City of Middletown.
C.
Application procedure and requirements.
(1)
Any parent whose child was killed in action or the surviving spouse of a person who was killed in action (the "applicant") submitting a claim for an exemption of property tax under this section shall submit an application, on a form prepared by the Assessor, to the Assessor's office not later than October 1 (the "application"). The application shall include a copy of the two recorded affidavits described in Subsection C(3) of this section, and the applicant's federal income tax return, or in the event such a return is not filed, such evidence related to income, as may be required by the Assessor, for the entire calendar year ending immediately prior to the October 1 in which the application for exemption is made.
(2)
The applicant shall also file with the Office of the City and
Town Clerk at least two affidavits, in such form as approved by the
Assessor, of two (2) different disinterested persons stating the following:
(3)
The affidavits shall be recorded in full in the office of the
City and Town Clerk of the City of Middletown, free of charge, and
such recording shall list the name of such parent or surviving spouse
claiming the exemption. No exemption shall be granted unless the affidavits
have been recorded in the office of the City and Town Clerk of the
City of Middletown and until the application has been deemed complete
by the Assessor's office.
D.
Renewal and termination of exemption, penalties.
(1)
The applicant shall be required to reapply for this exemption
on a biennial basis. The failure of the applicant to reapply for this
exemption on a biennial basis shall result in the termination of the
applicant's exemption.
(2)
When an exemption has been granted, the applicant shall, in
the assessment year immediately following the date of approval, be
presumed qualified for such exemption.
(3)
On a biennial basis, during the year immediately following the approval of an applicant's exemption, the Assessor may, by August 1, notify each parent or surviving spouse presumed to be qualified for such exemption in writing, and if any applicant has income in excess of the maximum allowed under Subsection A(1)(b) of this section, such applicant shall notify the Assessor on or before the next October 1 and shall be denied the exemption for the assessment year immediately following and for any subsequent year until such applicant has reapplied and again qualified for such exemption. The failure of the Assessor's office to send such notice by August 1 shall waive the requirements of this subsection for that assessment year, and the applicants presumed to be qualified for the exemption shall continue to receive an exemption for such assessment year.
(4)
Any notice under this section shall be deemed effective if it
was mailed by regular mail to the applicant's last known address on
file with the Tax Collector's office.
(5)
If at any time it is determined that the applicant has obtained
the exemption set forth in this section improperly, or was based on
any misrepresentation or fraud, then upon discovery of such fact by
the Assessor's office, the exemption shall be terminated immediately
and the applicant shall make payment to the City of Middletown in
the full amount of the property tax loss related to such exemption
improperly taken within 30 days of such written demand from the City
of Middletown.
[Added 4-5-2021 by Ord. No. 03-21]
A.
Introduction. The City of Middletown wishes to preserve our historical
and culturally significant buildings within the City's boundaries.
In order to help facilitate the rehabilitation of our historic and
culturally significant structures, the City may abate taxes on property
deemed to be an "historic property," as defined herein, that incentivizes
property owners and developers to reinvest in the historic fabric
of our community.
B.
HISTORIC PROPERTY
OWNER
PROJECT
Definitions. As used in this section, the following terms shall have
the meaning indicated:
Any real estate situated in an historical district designated
pursuant to C.G.S. § 7-147b as a contributing property to
the historical district or real estate listed on the National Register
of Historic Places, State Register of Historic Places, or designated
as a property of local significance by the City and in consultation
with the Greater Middletown Preservation Trust and the Middlesex County
Historical Society as needed. The City shall work with the Greater
Middletown Preservation Trust and the Middlesex County Historical
Society to maintain a list of historic structures and sites within
the City.
Any person or entity owning or proposing to acquire an interest
in real property in the City of Middletown, which property is classified
as an historic property, as such term is defined herein.
The proposed rehabilitation of historic property, as such
term is defined herein.
C.
Adoption of statute. The City of Middletown adopts this section pursuant
to the provisions contained in C.G.S. § 12-127a, as amended.
D.
Applicability. Any project for which an abatement of real property
taxes on an historic property is sought pursuant to this section must
meet the following requirements:
(1)
The property must be an historic property.
(2)
The owner must demonstrate to the satisfaction of the City,
in its sole and absolute discretion, that the taxes imposed on such
historic property are a material factor threatening the continued
existence of the historic property, necessitating either its demolition
or remodeling in a manner which destroys its historical or architectural
value if an abatement is not given.
(3)
A minimum of $15,000 in qualified rehabilitation expenditures
must be incurred to qualify. Qualified rehabilitation expenditures
are hard costs associated with the structural rehabilitation of the
historic property itself; site improvements and non-construction costs
are excluded.
(4)
The majority of the structural rehabilitation project must include
work that preserves the historic building fabric and/or character-defining
features of the historic property.
(5)
Property owner shall demonstrate compliance with the United
States Secretary of Interior's Standards for Rehabilitation when developing
a rehabilitation plan for an historic property.
(6)
The owner, or any members, associates, or individuals that are
a member or officer of the entity with which the owner is associated,
and any other entity with which the owner may be associated shall
not be delinquent in the payment of any taxes, charges, or assessments
to the City of Middletown.
E.
Abatement program. Real estate taxes on an historic property may
be abated, in whole or in part, for a period of up to 10 years. Any
tax abatement agreement entered into pursuant to this section will
run with the land on the historic property, and can be assigned, with
the written consent of the City of Middletown, to a subsequent owner
of the same historic property.
F.
Tax abatement agreements.
(1)
Approval process.
(a)
To apply for an abatement of taxes in accordance with this section,
the owner shall submit an application, on a form prescribed by the
City of Middletown, to the Mayor's Office and the Development Office
concurrently.
(b)
Once the application has been deemed satisfactorily completed
by the Development Office and the Mayor's Office, such application
shall then be referred to the Design Review Preservation Board (DRPB)
for its review of the proposed rehabilitation of the historic property.
Upon favorable review by the DRPB, the application shall then be forwarded
to the Economic Development Committee.
(c)
The Economic Development Committee shall review the application
to determine whether such application conforms to and complies with
the provisions of this section and all other applicable statutes and
regulations. Each application shall be reviewed on a case-by-case
basis. If the application receives a favorable recommendation from
the Economic Development Committee, the Economic Development Committee
shall report its favorable recommendation to the Common Council, who
shall then act upon the application.
(d)
All applications for the abatement of taxes pursuant to this
section that receive a favorable recommendation from the Economic
Development Committee shall go to the Common Council for its review.
The Common Council shall only act upon the application by ordinance;
said ordinance shall include the fixed period of time, and percentage
of abatement of taxes for each year. If the Common Council approves
the application, the Mayor shall execute a tax abatement agreement
with the owner, pursuant to the details as outlined in the ordinance
approved by the Common Council.
(2)
Required provisions. All agreements for the abatement of taxes
entered into pursuant to this section shall contain the following
provisions:
(a)
If the structure on the historic property is demolished or remodeled
in a way which destroys its architectural or historical value, as
determined by the City in its sole and absolute discretion, the City
may terminate the tax abatement agreement immediately, and all taxes
that would have been owed to the City during the pendency of the tax
abatement agreement, including accrued interest, otherwise due to
the City of Middletown shall become immediately due and payable.
(b)
In the event the owner, or any members, associates, or individuals
that are a member or officer of the entity with which the owner is
associated, and any other entity with which the owner may be associated
is delinquent in any and all taxes, charges, or assessments due to
the City of Middletown at any point during the duration of the tax
abatement agreement, the City may terminate the tax abatement agreement
immediately, and all taxes that would have been owed to the City during
the pendency of the tax abatement agreement, including accrued interest
otherwise due to the City of Middletown, shall become immediately
due and payable.
(c)
If the tax abatement is assigned in accordance with this article
and by consent of the City of Middletown, failure or inability of
a new owner to comply with any of the conditions of this section shall
result in immediate termination of the tax abatement agreement and
all taxes that would have been owed to the City during the pendency
of the tax abatement agreement, including accrued interest, otherwise
due to the City of Middletown shall become immediately due and payable.
(d)
In the event that construction is not commenced or completed,
as the case may be, within the time period prescribed in the agreement,
including any extensions provided for in the agreement, then any agreement
entered into pursuant to this section may be immediately terminated
and all taxes that would have been owed to the City during the pendency
of the tax abatement agreement, including accrued interest, otherwise
due to the City of Middletown shall become immediately due and payable.
[Added 1-3-2022 by Ord. No. 01-22[1]]
A.
Purpose.
(1)
The William Southmayd House at 73 Main Street (the "property")
was built circa 1747 and is listed on the Connecticut Register of
Historic Places and the National Register of Historic Places.
(2)
73 Main Street, LLC (the "company"), whose sole and managing
member is April Brodeur ("Brodeur"), acquired the property for $250,000
in 2019.
(3)
The company and Brodeur are collectively referred to as the
"developer."
(4)
The property is in disrepair and rehabilitation that will properly
preserve its historic character will cost approximately $110,000 (the
"rehabilitation work").
(5)
Because of the property's importance to the City of Middletown's
history and character, and in order to undertake the rehabilitation
work in a cost-feasible manner, the City is abating real estate taxes
on the property pursuant to the authority granted to it under C.G.S.
§ 12-127a.
B.
Tax abatement.
(1)
The City hereby abates $8,223 in real estate taxes on the property
each year over a ten-year period. The total amount of taxes abated
will not exceed $82,230.
(2)
This amount of $8,223 represents a 70% abatement on the property's
current City and Fire District taxes for the 2021 tax year. The developer
is still responsible for any other assessments and fees, including
the Downtown Business District and Sanitation District.
C.
Nonassignment of agreement.
(1)
The approvals, benefits, and rights conferred by this agreement
inure only to the developer. The developer's sole and managing member
is Brodeur. There are no other members and no members will be removed
or added. The developer will not assign, sell, transfer, convey, delegate
or otherwise dispose of the property, or any of the rights and obligations
under this agreement in whole or in part, including by operation of
law, change of control, change of membership, or merger, without the
approval of the Common Council of the City of Middletown, and any
attempt to do so will render this agreement null and void as of the
date of such unapproved assignment, sale, transfer, conveyance, delegation
or disposition. The agreement will be void should the developer declare
bankruptcy or otherwise become insolvent or attempt to discharge or
reduce any debt or if the property should become subject to foreclosure.
D.
Authorization of agreement. The Mayor is authorized to effectuate an agreement for ten-year historical rehabilitation tax abatement agreement for real estate taxes, in accordance with § 272-16.2 of the Middletown Code of Ordinances, for the property, upon review and approval by the Office of the General Counsel as to content and form.
[1]
Editor's Note: This section, adopted as § 272-16.2a,
was redesignated to fit the organization of the Code.
[Added 11-7-2022 by Ord. No. 09-22]
A.
Purpose.
(1)
The Dr. Abijah Moore House at 135 High Street was built sometime
around 1750 and is listed on the Connecticut Register of Historic
Places (the “Property”).
(2)
James Fowler and Erika Franklin Fowler (the “Developers”)
acquired the property for $90,000 in 2022.
(3)
The Property is in disrepair, and rehabilitation that will properly
preserve its historic character will cost approximately $489,829 (the
“Rehabilitation Work”).
(4)
Because of the Property’s importance to the City of Middletown’s
history and character, and in order to undertake the rehabilitation
work in a cost-feasible manner, the City is abating real estate taxes
on the Property pursuant to the authority granted to it under C.G.S.
§ 12-127a.
B.
Tax
abatement.
(1)
The City hereby abates 100% of the real estate taxes on the Property
each year over a ten-year period.
(2)
The abatement applies to both City and City Fire District taxes starting
on the 2023 tax year.
(3)
The Developer is still responsible for any other assessments and
fees, including any special assessment districts.
C.
Authorization of agreement. The Mayor is authorized to effectuate an agreement for a ten-year historical rehabilitation tax abatement agreement for real estate taxes, in accordance with § 272-16.2 of the Middletown Code of Ordinances, for the Property, upon review and approval by the Office of General Counsel as to content and form.
