[Adopted 12-8-2008]
[Amended 9-15-2014]
A.
Any building, the construction of which is commenced on or after
October 1, 1977, 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, 1977, shall receive
a property tax assessment exemption 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 shall only apply to the first 15 assessment
years following construction of such building or addition of any such
system to a building.
B.
As used in this section, "solar energy heating or cooling system"
means 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 Office of Policy and Management. Such standards are incorporated
herein by reference.
C.
Any person who desires to claim the exemption provided in this section
shall file with the Assessor in the Town of Easton, 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.
A.
HYBRID SOLAR ENERGY SYSTEM
PASSIVE SOLAR ENERGY SYSTEM
SOLAR ENERGY ELECTRICITY GENERATING SYSTEM
Definitions. As used in this section, the following terms shall have
the meanings indicated:
A solar energy heating or cooling system which consists of
both active and passive elements and which meets the standards established
for both.
[Amended 9-15-2014]
A system which utilizes the structural elements of a building
for the collection of incident solar energy and its storage and distribution
for use in water heating or space heating or cooling, which building
absent such system would require a conventional energy resource, such
as petroleum products, natural gas or electricity, and which system
meets standards established by regulation by the Secretary of the
Office of Policy and Management.
[Amended 9-15-2014]
Equipment which is designed, operated and installed as a
system at any private residential location which meets standards established
by regulation by the Secretary of the Office of Policy and Management.
B.
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, shall receive
a property tax assessment exemption. This exemption shall only be
applicable in the first 15 assessment years following the installation
of such system.
C.
Any building, the construction of which is commenced on or after
April 20, 1977, which is equipped with a passive or hybrid solar energy
system, or any building to which such a system is added on or after
April 20, 1977, shall receive a property tax assessment exemption
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 assessing officer of the Town of Easton.
[Amended 9-15-2014]
D.
Any person who desires to claim the exemption provided in this section
shall file with the Assessor in the Town of Easton, 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 such
manner and form within the time limit prescribed shall constitute
a waiver of the right to such exemption for the assessment year.
[Amended 9-15-2014]
