Town of Durham, CT
Middlesex County
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[Comp. Ords. 1983, pg. 89, 5-31-77]
The tax exemption provided by § 12-81(56) of the General Statutes is hereby made available to residents of the Town as set out in such statutes.
[Comp. Ords. 1983, pg. 117, 2-11-86, § 1; Ord. of 12-4-02(2)]
(a) 
Any veteran paying taxes in the Town who is entitled to an exemption from property tax in accordance with C.G.S. § 12-81(19) shall be entitled to an additional exemption applicable to the assessed value of property up to the amount of $10,000, provided such veteran's qualifying income does not exceed the applicable maximum as provided under C.G.S. § 12-81.
(b) 
Any veteran's surviving spouse who pays taxes in the Town and who is entitled to an exemption from property tax in accordance with C.G.S. § 12-81(22) shall be entitled to an additional exemption applicable to the assessed value of property up to the amount of $10,000, provided such surviving spouse's qualifying income does not exceed the maximum amount applicable to an unmarried person as provided under C.G.S. § 12-81.
(c) 
The following procedures shall apply to any veteran or surviving spouse submitting a claim for such additional exemption:
(1) 
The veteran or surviving spouse shall be required to file an application on a form prepared for such purpose by the Assessor of the Town;
(2) 
The application for additional exemption shall be filed not later than the assessment date with respect to which the veteran or surviving spouse claims the additional exemption. Once a veteran or surviving spouse has applied for and received approval for the additional exemption the first time, the veteran or surviving spouse shall be required to file for such exemption biennially thereafter, subject to the provisions of C.G.S. § 12-81f(d) for reporting qualifying income in excess of the maximum allowed under C.G.S. § 12-81.
(3) 
Each application for an additional exemption shall include a copy of the veteran's or surviving spouse's federal income tax return for the tax year of the veteran or surviving spouse ending immediately prior to the assessment date for which the additional exemption is claimed; or, in the event such a federal income tax return is not filed, such evidence related to the income of the veteran or surviving spouse as the Assessor may require.
[Comp. Ords. 1983, pg. 121, 5-20-87, § 1]
Any person paying taxes to the Town who is entitled to an exemption from property tax in accordance with Subsection (17) of § 12-81 of the General Statutes shall be entitled to an additional exemption from such tax in an amount up to $2,000 of assessed value, under the terms and conditions set forth below:
(1) 
For the calendar year ending immediately before the assessment date for which the additional exemption is allowed, the total of such person's adjusted gross income as determined for purposes of the federal income tax and any other income of such person not included in such adjusted gross income, is not more than the total set forth in General Statutes § 12-81j. The total annual income now allowable under General Statutes § 12-81j is $14,000 for a married person and $12,000 for an unmarried person.
(2) 
Any person submitting a claim for such additional exemption shall be required to file an application for the additional exemption on a form prepared for such purpose by the Assessor.
(3) 
The application for the additional exemption shall be filed not later than the assessment date for which the additional exemption is claimed.
(4) 
Each application for an additional exemption shall include a copy of the applicant's federal income tax return for the tax year immediately before the assessment date for which the additional exemption is claimed; or, if the applicant has not filed a federal income tax return, shall include such evidence related to the applicant's income as the Assessor may require.
(5) 
The exemption accorded by § 12-81(17) of the General Statutes applies to property to the amount of $3,000 belonging to, or held in trust for, any blind person resident of this state; or, lacking such amount of property in his own name, so much of the property belonging to, or held in trust for, his spouse, who is domiciled with him, as is necessary to equal such amount.
[Ord. of 1-9-90, §§ 1—3]
(a) 
Personal property leased to a charitable, religious or nonprofit organization, exempt from taxation for federal income tax purposes, shall be exempt from municipal taxation within the Town of Durham, provided such property is used exclusively for the purpose of such organization.
(b) 
Anyone wishing to claim the benefit of this exemption shall apply to the Town's tax Assessor not later than the date of the assessment list for which the exemption is claimed.
(c) 
The Town tax Assessor may require anyone seeking an exemption under this section to submit satisfactory evidence that:
(1) 
The organization leasing the property is certified by the Internal Revenue Service as exempt from taxation for federal income tax purposes; and
(2) 
That the property for which the exemption is sought is used exclusively for the purposes of the organization.
[Ord. of 5-14-01]
(a) 
Purpose. To provide tax relief for elderly homeowners pursuant to the authority granted under § 12-129n.
(b) 
Definitions.
APPLICANT
An individual who applies for property tax relief under this section.
APPLICANT'S SPOUSE
The spouse of an applicant, other than a member of a married couple applicant, who resides with the applicant.
ASSESSOR
The Assessor of the Town.
CUT-OFF DATE
December 31 of the year preceding application for real property tax relief under this section.
HOUSEHOLD QUALIFYING INCOME
Income of the applicant and applicant's spouse, or a married couple applicant. Income shall include adjusted gross income as defined in the Internal Revenue Code of 1954, as amended; social security benefits; railroad retirement benefits; income from other tax exempt retirement and annuity sources; as well as any other taxable and nontaxable income including without limitation rental income and gifts or contributions to living expenses made by any individual other than the applicant's spouse if that individual is 22 years of age or older and his or her principal residence is the applicant's household.
MARRIED COUPLE APPLICANT
A married couple who reside together and who apply for relief under this section.
ORDINANCE BENEFICIARY
An applicant or married couple applicant who have qualified for tax benefits under this section for any given tax year.
PRINCIPAL RESIDENCE
A dwelling in which an individual resides for at least 184 days during the calendar year in question.
QUALIFIED PROPERTY
Real property for which an applicant or married couple applicant receives tax benefits under this section.
QUALIFIED SPOUSE
A spouse who receives qualified property by sale or transfer including probate distribution and who has either (a) already qualified as an ordinance beneficiary for the property or (b) becomes eligible after the transfer to qualify for benefits under this ordinance.
STATE OF CONNECTICUT TAX BENEFITS
Property tax benefits available under C.G.S. § 12-129b-d and C.G.S. § 12-170aa.
TAX COLLECTOR
The Tax Collector of the Town.
TAX YEAR
The year beginning with October 1 of a calendar year and ending on September 30 of the next calendar year.
TERMINATING TRANSFER
A sale or conveyance of qualified property with the result that the ordinance beneficiary no longer both (a) occupies the property as the ordinance beneficiary's principal residence and (b) owns the property or retains the obligation under C.G.S. § 12-48 to pay real property taxes on the property. Terminating transfers shall include without limitation probate distributions of qualified property to someone other than a qualified spouse. The date of a terminating transfer shall be the earlier of (a) the date the instrument of sale or conveyance, including probate distribution, is recorded or (b) 14 days from the instrument's execution.
(c) 
Eligibility. Individuals satisfying the following conditions are eligible for tax relief under this section:
(1) 
The applicant, at least one member of a married couple applicant, or the applicant's spouse must have been a resident of the Town for a period of not less than 10 years as of the date of the application.
(2) 
No applicant, member of a married couple applicant, and no applicant's spouse shall owe delinquent property taxes of any kind to the Town.
(3) 
At the cut-off date:
a. 
The applicant or either member of a married couple applicant shall be at least 65 years of age; or
b. 
The applicant's spouse shall be 65 years of age; or
c. 
The applicant, either member of a married couple applicant, or the applicant's spouse shall be at least 60 years of age and be the surviving spouse of an ordinance beneficiary; or
d. 
The applicant, either member of a married couple applicant, or the applicant's spouse shall be under age 65 and (a) eligible in accordance with applicable federal regulations to receive total disability benefits under Social Security, or (b) have not been engaged in employment covered by Social Security and accordingly have not qualified for benefits thereunder, but have become qualified for permanent total disability benefits under any federal, state of local government retirement or disability plan, including the Railroad Retirement Act and any government related teacher's retirement plan, in which requirements with respect to qualifications for such permanent total disability benefits are comparable to such requirements under Social Security.
(4) 
The applicant or the married couple applicant shall have household qualifying income no greater than $40,000.
(5) 
The applicant or the married couple applicant shall:
a. 
Occupy real property within the Town as his, her or their principal residence; and
b. 
Either own the real property so occupied or be liable to pay taxes for it under C.G.S. § 12-48 as a life tenant or a tenant for a term of years by gift or devise; and
c. 
Seek tax relief under this section for the real property so occupied.
(d) 
Application for benefits.
(1) 
Tax relief under this section shall be available for the tax year beginning October 1, 2000, and for all succeeding years.
(2) 
Applications for benefits under this section shall be filed annually with the accessor as follows:
a. 
For the tax year beginning October 1, 2000, only, on or before June 15, 2001, except that any eligible taxpayer who has qualified for state tax benefits for the tax year beginning October 1, 2000, will be automatically qualified for real property tax relief under this section for that tax year; and
b. 
For each tax year beginning with October 1, 2001, applications for benefits shall be filed with the Assessor during the period when applications for state tax benefits may be made (currently between February 1 and May 15 of the calendar year following the beginning of the tax year).
(3) 
The Tax Collector and Assessor shall prescribe, with regard to their respective duties under this section, such forms and procedures as may be necessary to implement the section. The Assessor shall determine the applicant's qualifications for property tax relief under this section. All applications, federal income tax returns filed therewith and any additional evidence of qualifying income which the Assessor may require shall be treated as given in confidence and shall not be open to public inspection.
(4) 
Each applicant or married couple applicant shall present evidence satisfactory to the Assessor that:
a. 
He, she or they have applied for state tax benefits; or
b. 
If ineligible for state tax benefits, an affidavit in form satisfactory to the Assessor testifying to such ineligibility for the tax year for which application is being made under this section.
(e) 
Tax benefits for eligible taxpayers.
(1) 
Tax relief under this section shall together with state tax benefits not exceed 75% of the real property tax for which the applicant or married couple applicant would have been liable except for the benefits under this section and the state tax benefits.
(2) 
Except as limited by the previous paragraph, the real property tax relief provided under this section shall be in addition to state tax benefits.
(f) 
Forfeiture of and limitations upon benefits.
(1) 
Any section beneficiary who is later found to be eligible after filing a false affidavit or presenting materially false information on the application for benefits will be liable to reimburse the Town for all benefits received. The amounts to be reimbursed will be treated as unpaid taxes from the date the taxes would have been due except for the benefits provided under this section, and will be subject to interest and penalties as prescribed by law.
(2) 
In any tax year in which a terminating transfer of qualified property occurs, benefits under this section shall end as of the date of transfer. The Assessor shall compute the tax liability for the property to the end of the tax year without the benefits provided under this section, and the Tax Collector shall bill the property's new owner for the additional tax liability resulting from the loss of benefits under this section.
(3) 
Total tax benefits granted under this ordinance in any tax year shall be limited as stated in C.G.S. § 12-129n(c). Currently Subsection (c) of the statute requires that total tax benefits in any tax year not exceed 10% of the total real property tax assessed by the municipality in the preceding tax year.
(g) 
Amendment. Once the section takes effect it may be amended by vote of the Town meeting on recommendation of the board of finance without complying with the requirements of C.G.S. § 12-129n(d) applicable to the section's initial approval.
[Ord. of 10-1-01; Ord. of 11-13-01(2); Ord. of 9-4-07; Ord. of 9-13-10; 11-18-2019]
(a) 
Purpose of section. The purpose of this section is to provide property tax relief for members of the Durham Volunteer Ambulance Corps, Inc. (the ambulance corps) the Durham Volunteer Fire Company, Inc. (the fire company), and the local nonsalaried emergency management director as authorized by Public Act 00-120, § 10, provided the members meet the standards of eligibility set forth below. For purposes of this section:
(1) 
A "tax year" runs from October 1 through the following September 30;
(2) 
The property taxes assessed for a tax year become due and payable during the next "fiscal year," which runs from the July 1 succeeding the beginning of the tax year through the following June 30; and
(3) 
The term "organization" refers to the ambulance corps or the fire company.
(b) 
Eligibility for ambulance corps members.
(1) 
Members of the ambulance corps shall be eligible for tax relief under this section for the tax year beginning October 1, 2001, if they meet the following set of standards, which shall be construed according to the ambulance corps' bylaws and written policies and procedures:
a. 
The member must be either a full-time, active honorary, or part-time member of the ambulance corps;
b. 
The member must have completed a minimum eligibility period of at least one year of service as well as the ambulance corps' probationary process;
c. 
The member must have remained active and in good standing throughout the most recent minimum eligibility period;
d. 
The member must have averaged 24 hours of duty per month throughout the minimum eligibility period.
e. 
In addition to members qualified under Subsection (b)(1)a through d above, a retired member who has completed at least 25 years of service in the ambulance corps.
(2) 
For tax years beginning October 1, 2002, eligibility standards will be determined through written guidelines issued by the volunteer property tax relief administering board (the administering board) established by this section.
(c) 
Eligibility for fire company members.
(1) 
For the tax year beginning October 1, 2001, members of the fire company shall be eligible for tax relief under this section if they meet the following set of standards, which shall be construed according to the fire company's bylaws and its written policies and procedures:
a. 
The member must be a current active member and reside in Durham;
b. 
The member must have completed a minimum eligibility period of one full year in good standing during which the member attended a minimum of 25% of all emergency calls and met annual training requirements.
c. 
In addition to members qualified under Subsection c(1)a and b above, a retired member who has completed at least 25 years of service as a volunteer firefighter or fire police officer.
(2) 
For tax years beginning October 1, 2002, eligibility standards will be determined through written guidelines issued by the administering board established by this section.
(d) 
Eligibility for local nonsalaried emergency management director.
(1) 
For the tax year beginning October 1, 2009, the local nonsalaried emergency management director shall be eligible for tax relief under this article if he/she meet the following set of standards:
a. 
The director must be a current active director;
b. 
The director shall be duly appointed by the Board of Selectmen;
c. 
The director shall be NIMS compliant and/or a certified emergency management director.
(e) 
Property tax relief available.
(1) 
For each member of the ambulance corps or fire company determined eligible for relief under this section, the member's property tax obligation to the Town shall receive an exemption up to a maximum of $1,000 on the property taxes due in one fiscal year. For the period commencing on July 1, 2019, and ending on June 30, 2021, the exemption shall be up to a maximum of $1,500 on the property taxes due in one fiscal year. On and after July 1, 2021, the exemption shall be up to a maximum of $2,000 on the property taxes due in one fiscal year.
(2) 
The exemption allowed by this section shall apply to any real property or motor vehicles owned by an eligible member, whether the member owns such property individually, jointly or as tenant in common with one or more persons.
(3) 
Any exemption allowable under this section must be used in the fiscal year during which the property tax abated is due and payable and shall not carry over to any succeeding tax years.
(4) 
If any property to which the exemption applies is sold or transferred during the fiscal year during which the property tax becomes due and payable, the exemption allowed by this section shall be reduced by a fraction whose numerator is the number of days remaining in the fiscal year and whose denominator is 365. This pro rata reduction shall not apply to transfers by will or intestacy, or to transfers by deed, which leave the eligible member as a joint tenant or as a tenant for life or a term of years.
(f) 
The administering board.
(1) 
The tax relief provided by this section shall be administered by an administering board composed of one member of the Board of Selectmen, one member of the board of finance, the current chief or an active officer of the ambulance corps, and the current chief or active officer the fire company. The term "constituent bodies" refers to the Board of Selectmen, board of finance, the ambulance corps and the fire company.
(2) 
If this section takes effect before October 1, 2001, then within 30 days after the section takes effect each constituent body shall appoint a member to the administering board to serve a term ending November 30, 2001. Beginning December 1, 2001, members of the administering board will be appointed by their respective constituent bodies in December of each odd-numbered year to serve a two-year term which will end on November 30 of the next odd-numbered year. If any member of the administering board dies or resigns during his or her term, the Board of Selectmen, after soliciting the recommendation of constituent body which appointed the member, shall appoint a successor to serve the remainder of that member's term.
(3) 
The administering board shall have the following powers and duties:
a. 
To certify to the Tax Collector the eligibility of members of the ambulance corps and fire company for tax abatement under this section. This certification shall be based upon a list of eligible members submitted by the chiefs of the ambulance corps and the fire company.
b. 
To determine the eligibility of any member of the ambulance corps and fire company who does not meet eligibility guidelines for the abatement but who submits to the chief of his or her organization a written request to excuse the absences which prevented him or her from being eligible. All such written requests must be submitted no later than October 7 of the tax year for which eligibility is sought.
c. 
To promulgate and amend for each organization written guidelines for eligibility for tax relief under this section, including active duty requirements and grounds for excusing absences which would otherwise prevent a member from satisfying the eligibility requirements. Copies of all such written guidelines and amendments shall be distributed to the Board of Selectmen, the board of finance, the Town Clerk and the chiefs of each organization. Each member of each organization shall be given a copy of the guidelines and any amendments to them.
d. 
To establish eligibility guidelines for persons serving in both organizations, provided that the maximum abatement allowable to such persons under this section will not exceed the maximum abatement allowable for members serving in only one organization.
e. 
To administer any interlocal agreements the Board of Selectmen enter into to provide property tax relief to persons who live in one municipality but volunteer their services to either or both of the ambulance company or fire company of another municipality.
(4) 
The chiefs of the ambulance corps and the fire company shall submit the lists of eligible members described in Subsection (f)(3)a and the requests for excused absences described in Subsection (f)(3)b on or before October 15 of any tax year. However, for the tax year beginning October 1, 2001, the list of eligible members and the requests for excused absences shall be submitted to the administering board by the later of:
a. 
Thirty days from this section's effective date; or
b. 
October 15, 2001.
(5) 
The administering board will submit to the Tax Collector on or before November 1 of any tax year a list of members of the ambulance corps and the fire company eligible for tax relief under this section. However, for the tax year beginning October 1, 2001, the administering board for that tax year will submit the list of eligible members to the Assessor by the later of:
a. 
November 1, 2001; or
b. 
Sixty days from this section's effective date.
(g) 
Termination or resignation of members. Any member who is terminated or resigns from either organization will lose any eligibility for relief under this section as a member of that organization for the tax year beginning the next October 1. Neither will the former member be eligible for tax relief in any succeeding tax year as a member of that organization unless he or she reestablishes eligibility before the beginning of that succeeding tax year.
(h) 
Interlocal agreements. The Board of Selectmen is authorized to negotiate interlocal agreements with other municipalities to grant property tax relief to persons who live in one municipality but volunteer in either or both of the ambulance corps or fire company of another municipality. Any such interlocal agreement shall be ratified according the procedures set forth in the Connecticut General Statutes. The administering board shall serve as the participating public agency for Durham once any such interlocal agreement is ratified.
[Ord. of 10-6-03(2), §§ 1—3]
(a) 
The property tax exemption authorized by any of Subsections (7) through (16) inclusive of C.G.S. § 12-81 shall be effective as of the date of acquisition of the property to which the exemption applies, and the provisions of this section shall apply to all such properties acquired by tax-exempt organizations subsequent to October 1, 1994.
(b) 
Any tax-exempt organization eligible under this section shall file an application with the Board of Selectmen for the appropriate abatement and reimbursement for (1) any tax paid by it for period subsequent to the date of acquisition and (2) any tax paid by the prior owner for a period subsequent to said date for which such organization reimbursed such owner on the transfer of title to such property, which reimbursement shall be based on an adjustment on a fiscal year basis. In the event taxes have not been paid for a payment period subsequent to the date of adjustment, such taxes shall be abated upon appropriate application. Any application under this subsection shall be made within the later of three years from the date the tax first became or becomes due or one year from the effective date of this section. The Board of Selectmen shall authorize the appropriate refund or abatement of taxes and shall give notice of such action to the Tax Collector.
(c) 
Such tax-exempt organization shall record the deed or other instrument by which such property was conveyed in the Durham Land Records within 10 days after such instrument is delivered to it, in which event said organization shall be entitled to the benefits of this section from the date of acquisition of the property. If such tax-exempt organization fails so to record the deed or instrument, it shall be entitled to the benefits of this section only from the date on which such deed or other instrument shall have been recorded on the Durham Land Records.
[Ord. of 3-1-93]
Pursuant to C.G.S. § 8-215, all real property taxes shall be abated on housing solely for low or moderate income persons or families that shall be constructed on property owned by the Town of Durham (the property) and located on the northerly side of Higganum Road in Durham. The property is more particularly described in a warranty deed from Ralph P. Thompson, Sr., and Pauline Thompson to the Town of Durham dated April 12, 1990 and recorded in Volume 124, Page 377 of the Durham land records.
Provided, the abatement granted by this section must be used for one or more of the following purposes (the purposes):
(1) 
To reduce rents below the levels which would be achieved in the absence of such abatement and to improve the quality and design of such housing;
(2) 
To effect occupancy of such housing by persons and families of varying income levels within limits determined by the state commissioner of housing by regulation; or
(3) 
To provide necessary related facilities or services in such housing.
Provided, further, any abatement under this section shall be made only after execution of a contract between the Town of Durham and the owner of any such housing on the property. The contract shall provide for the terms of the abatement, that monies equal to the amount of the abatement shall be used for one or more of the purposes, and that the abatement shall terminate at any time when such housing is not used solely for low or moderate income persons or families as defined in C.G.S. Ch. 133, as amended.
[Ord. of 6-29-98; Ord. of 1-13-14]
(a) 
Pursuant to C.G.S. § 12-81c, an exemption from personal property taxation is hereby created for motor vehicles that are modified to accommodate an owner with disabilities, or spouse, child or ward with disabilities, which vehicle is equipped for purposes of adapting its use to the disability of such person.
(b) 
A "motor vehicle modified to accommodate a person with disabilities" shall be defined as any production vehicle which has been altered or reconfigured or has undergone mechanical or structural changes which permit an individual with a disability to safely drive or ride as a passenger.
(c) 
Filing an exemption form.
(1) 
Any person who desires to claim the exemption provided in this section shall file with the Assessor of the Town of Durham, not later than November 1 following the assessment date with respect to which such exemption is claimed or, for vehicles purchased on or after October 2 and on or before July 31 of the assessments year for which such exemption is requested, not later than 30 days after such purchase. This section shall be applicable with respect to the assessment year which commenced October 1, 2013.
(2) 
Any person who desires to claim the exemption provided in this section shall submit to the Assessor of the Town of Durham a written application claiming such exemption on a form prepared by the Assessor and a letter from the applicant's physician which attests to the applicant's need for a motor vehicle modified to the applicant's medical needs. failure to file such an application in said manner and form shall constitute a waiver of the right to such exemption.