[Adopted by the STM 1-23-1978]
In addition to other tax exemptions provided by law, the Town
of Bethany hereby authorizes a property tax exemption under P.A. 77-490[1] for:
A.Â
Any building or addition to a 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. The exemption for such equipment
shall apply to the first 15 assessment years following construction
or installation.
[Amended 12-7-1992 STM]
B.Â
Any solar energy electricity generating system installed for the
generation of electricity for private residential use, provided that
such installation occurs on or after October 1, 1977, and before October
1, 1991. This exemption shall only be applicable in the first 15 assessment
years following the installation of such system.
[1]
Editor's Note: See C.G.S. § 12-81(56).
As used in this article, 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
Office of Policy and Management.
[Amended 12-7-1992 STM]
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.
[Amended 12-7-1992 STM]
[Amended 12-7-1992 STM]
A.Â
Any person who desires to claim the exemption provided in this article
shall file with the Assessor, on or before the first day of November
in such assessment year, written application claiming such exemption
on a form 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.
B.Â
Such application shall not be required for any assessment year following
that for which the initial application is filed, provided that if
such solar energy electricity generating system or such solar energy
heating or cooling system is altered in any manner, such alteration
shall be deemed a waiver of the right to 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.
