Pursuant to Section 12-81(56) of the Connecticut
General Statutes, as amended, any building, the construction of which
is commenced on or after October 1, 1976, and before October 1, 1991,
which is equipped with a 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, 1991, 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, shall be exempt from property
taxation, provided that 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.
As used in this article, the following terms
shall have the meanings indicated:
SOLAR ENERGY HEATING OR COOLING SYSTEM
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 and which meets standards established by regulation
by the Secretary of the Office of Policy and Management.
Any person who desires to claim the exemption
provided in this article shall file with the Assessor within 30 days
following the annual assessment date written application claiming
such exemption on a form as prescribed by the Secretary of the 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.