Town of Durham, CT Taxation

Adopting Ordinance
Ch AO Adopting Ordinance
Charter and Special Acts
Part I: Charter
Ch C Charter
Part II: Special Acts
Ch SA Special Acts
Code of Ordinances
Ch 1 General Provisions
Ch 2 Administration
Ch 3 Alcoholic Beverages
Ch 3.5 American Rescue Plan Act Fund
Ch 4 Amusements
Ch 5 Animals
Ch 5.5 Blight
Ch 6 Buildings and Building Regulations
Ch 7 Cemeteries
Ch 8 Fire Prevention and Protection
Ch 8.5 Groundwater
Ch 9 Licenses and Miscellaneous Business Regulations
Ch 10 Motor Vehicles and Traffic
Ch 11 Offenses and Miscellaneous Provisions
Ch 11.5 Parks and Recreation
Ch 12 Planning
Ch 12.5 Historic Properties
Ch 12.7 Real Estate
Ch 13 Solid Waste Management
Ch 14 Streets and Sidewalks
Ch 15 Taxation
Ch 15 Art I In General
§ 15-1 Solar energy exemption.
§ 15-2 Veteran's property tax exemption.
§ 15-3 Property tax exemption for certain blind people.
§ 15-4 Personal property leased to certain non-profit organizations exempt from taxation.
§ 15-5 Property tax relief program.
§ 15-6 Property tax relief for emergency services volunteers.
§ 15-7 Exemption of property acquired by tax-exempt organizations.
§ 15-8 Abatement of property taxes for low or moderate income.
§ 15-9 Property tax exemption for motor vehicles modified to accommodate a person with disabilities.
§ 15-10 through § 15-25. (Reserved)
Ch 15 Art II Senior Tax Relief Program Ordinance
§ 15-26 Purpose.
§ 15-27 Eligibility requirements; age; disability; income; residency; participation in state programs.
§ 15-28 Termination of relief.
§ 15-29 Establishing cap and annual review.
§ 15-30 Limitation on benefits.
§ 15-31 Coordination with other tax relief programs.
§ 15-32 Interpretation to be consistent with state tax relief programs.
§ 15-33 Right of appeal.
§ 15-34 Program initiation date.
§ 15-35 through § 15-50. (Reserved)
Ch 15 Art III Senior Tax Deferral Program Ordinance
§ 15-51 Purpose.
§ 15-52 Eligibility for benefits; age, disability and income requirements.
§ 15-53 Coordination with other tax relief programs.
§ 15-54 Participation in state programs required.
§ 15-55 Establishing cap and annual review.
§ 15-56 Limitations on benefits.
§ 15-57 Fractional interests or multiple-family dwellings.
§ 15-58 Interest, lien and repayment.
§ 15-59 Annual application process.
§ 15-60 Right of appeal.
§ 15-61 through § 15-65. (Reserved)
Ch 15 Art IV Income and Expense Statement for Rental Income Real Property
§ 15-66 Submission of statement.
§ 15-67 Failure to submit; penalties.
§ 15-68 Waiver of penalties.
Ch 15 Art V Personal Property Exemption for Horses and Ponies
§ 15-69 Statutory authority.
§ 15-70 Exemption.
Ch 15 Art VI Exemption for Gold Star Parents and Spouses
§ 15-71 Purpose.
§ 15-72 Exemption established.
§ 15-73 Application for exemption; additional limitations.
Ch 15 Art VII Property Tax Exemption for Buildings Used in Farming
§ 15-74 Legislative authority; exemption granted.
§ 15-75 Applicability.
§ 15-76 Application for exemption; appeals.
§ 15-77 Effective date.
Ch 16 Utilities
Ch CCT Code Comparative Tables
Disposition List
Ch DL Disposition List

Title	Adopted	Subject	Affects
Taxation: In General Amendment - 2023-09-12 pdf	2023-09-12	Taxation: In General Amendment	Ch 15 Art I
Taxation: Senior Tax Relief Program Ordinance Amendment - 2024-09-16 pdf	2024-09-16	Taxation: Senior Tax Relief Program Ordinance Amendment	Ch 15 Art II