Exciting enhancements are coming soon to eCode360! Learn more 🡪
City of Norwalk, CT
Fairfield County
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents
Code
New Laws (6) Index
[Adopted 9-20-1977; amended in its entirety 1-14-2020]
A. 
Definitions. As used in this article, the following terms shall have the meanings indicated:
OWNER
The individual, corporation, partnership, limited liability company, unincorporated association, trustee, fiduciary, guardian, conservator, or other legal entity or any combination thereof in whose name(s) the title to a taxable interest in real estate stands on the land records of the City of Norwalk.
PROPERTY
Real property within the City of Norwalk which is identified in the tax records as a parcel of land and/or building, or which constitutes an individual condominium unit, planned community unit or separately taxable common element as shown on the records of the City of Norwalk's Tax Assessor.
SOLAR ENERGY SYSTEM
Equipment which provides for the collection, transfer, storage and use of incident solar energy for water heating, space heating, cooling or generation of electricity, which absent such solar energy system would require a conventional energy resource, such as petroleum products, natural gas or electricity.
B. 
Authorized. An owner of property located within the City of Norwalk shall be entitled to an exemption from property tax on a solar energy system on such property.
C. 
Exemption. The extent of the exemption provided is the amount by which the assessed valuation of such property equipped with such solar energy system exceeds the assessed valuation of such property equipped with the conventional portion of the heating or cooling system, exclusive of any portion of such system related to solar energy.
D. 
Term. An owner of property located within the City of Norwalk shall be entitled to the property tax exemption provided herein for so long as the solar energy system is equipped and operating on any such property.
E. 
Application; time for filing. Application for the exemption must be filed by the owner of such property within 30 days following the annual assessment date. The application must be completed on a form provided by the Tax Assessor's office. Failure to file such application in said manner and form within the time prescribed shall constitute a waiver of the right to such exemption for the assessment year.