City of Meriden, CT Article V Exemptions From Assessments and Taxes

[Adopted 10-1-2001]

§ 187-16 Urban rehabilitation homeownership program.

A. The Assessor may enter into a written agreement with any owner of any real property located in Meriden who agrees to rehabilitate such real property with assistance provided by the Connecticut Housing Finance Authority under the Urban Rehabilitation Homeownership Program. Such agreement shall provide that any increase in assessment attributable to such rehabilitation shall be deferred for a period of five years from the date such rehabilitation is completed.

B. Such agreement shall provide for the:

(1) Completion of such rehabilitation by a date fixed;

(2) Inspection and certification by the Building Official that the completed rehabilitation is in conformance with such provisions of the state building and health codes and the Meriden Housing Code[1] as may apply; and

[1] Editor's Note: See Ch. 125, Housing Standards.

(3) Continued residence of the applicant and owner in such property during the period of such deferral.

C. Such agreement shall also provide that in the event of general revaluation in the year in which such rehabilitation is completed resulting in any increase in the assessment of such 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.

§ 187-17 Tax-exempt organizations.

A. Effective as of the Grand List of 2000, the property tax exemptions authorized by Subsections (7) to (16) inclusive of § 12-81 of the Connecticut General Statutes, as amended, shall be effective as of the date the tax-exempt organization recording of the deed or other instrument on the land records which conveys the property to which the exemption applies. The Assessor shall issue a notice to the Tax Collector of the date on which such property is exempt. The Tax Collector shall, if such notice is received after the normal billing date, within 30 days thereafter issue a corrected or prorated tax bill for such property, such that no tax shall be due for the portion of the grand list assessment year for which the property was exempt.

B. Any tax paid by such tax-exempt organization for a period subsequent to said date shall be reimbursed to the tax-exempt organization by the Tax Collector within 30 days of receipt of the notice from the Assessor of the tax-exempt status of the property.

C. Any tax paid by the prior owner for a period subsequent to said date for which the tax-exempt organization reimbursed or credited such owner on the transfer of title to such property shall likewise be reimbursed to such tax-exempt organization by the Tax Collector.