[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:
[Ord. of 5-14-01]
(a)
Purpose. To provide tax relief for elderly homeowners pursuant to
the authority granted under § 12-129n.
(b)
APPLICANT
APPLICANT'S SPOUSE
ASSESSOR
CUT-OFF DATE
HOUSEHOLD QUALIFYING INCOME
MARRIED COUPLE APPLICANT
ORDINANCE BENEFICIARY
PRINCIPAL RESIDENCE
QUALIFIED PROPERTY
QUALIFIED SPOUSE
STATE OF CONNECTICUT TAX BENEFITS
TAX COLLECTOR
TAX YEAR
TERMINATING TRANSFER
Definitions.
An individual who applies for property tax relief under this
section.
The spouse of an applicant, other than a member of a married
couple applicant, who resides with the applicant.
The Assessor of the Town.
December 31 of the year preceding application for real property
tax relief under this section.
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.
A married couple who reside together and who apply for relief
under this section.
An applicant or married couple applicant who have qualified
for tax benefits under this section for any given tax year.
A dwelling in which an individual resides for at least 184
days during the calendar year in question.
Real property for which an applicant or married couple applicant
receives tax benefits under this section.
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.
Property tax benefits available under C.G.S. § 12-129b-d
and C.G.S. § 12-170aa.
The Tax Collector of the Town.
The year beginning with October 1 of a calendar year and
ending on September 30 of the next calendar year.
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:
(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 emergency service volunteers in the Town of Durham.
The volunteers specifically eligible for relief under this section
include particular retired members of the Durham Volunteer Ambulance
Corps, Inc. (the ambulance corps), members and particular retired
members of the Durham Volunteer Fire Company, Inc. (the fire company),
and the local Emergency Management Department (EMD). This relief is
permissible under Public Act 00-120, § 10, provided the
members meet the standards of eligibility set forth below. For purposes
of this section:
[Amended 5-9-2022]
(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, the fire company,
or the Emergency Management Department.
(b)
Eligibility for retired members of the ambulance corps.
[Amended 5-9-2022]
(1)
Retired members of the ambulance corps shall be eligible for tax
relief under this section, if they meet the following set of standards,
which shall be construed according to the former ambulance corps'
bylaws and written policies and procedures:
a.
The retired member has completed at least 25 years of service in
the ambulance corps.
(2)
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.
[Amended 5-9-2022]
(1)
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)
Eligibility standards will be determined through written guidelines
issued by the administering board established by this section.
(d)
Eligibility for local Emergency Management Department. For the purpose
of this section, eligible members include the Emergency Management
Director, the EMD Deputy Director, and the Communications Coordinators.
[Amended 5-9-2022]
(1)
The local Emergency Management Department shall be eligible for tax
relief under this section if the member meets the following set of
standards:
a.
They are either the current Director, Deputy Director, or Communicationa
Coordinator as well as a taxpayer of Durham.
b.
The member was duly appointed by the Board of Selectmen.
c.
They are not otherwise compensated for their duties.
d.
They
have been active members of the EMD throughout the current tax year.
(e)
Property tax relief available.
(1)
For each retired member of the ambulance corps or member of the fire
company or EMD 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 $2,000 on the property taxes due in one
fiscal year.
[Amended 5-9-2022
(2)
The exemption allowed by this section shall apply to any real property
owned by the member, whether the member owns such property individually,
jointly or as tenant in common with one or more persons; or any motor
vehicle owned or leased by an eligible member.
[Amended 5-9-2022]
(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.
[Amended 5-9-2022]
(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, and one member of the public.
The Chief of the fire company and the Emergency Management Director
shall serve as ex officio members of the board. The term "constituent
bodies" refers to the Board of Selectmen, Board of Finance, and the
fire company.
(2)
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 retired members
of the ambulance corps and members of fire company and EMD for tax
abatement under this section. This certification shall be based upon
a list of eligible members submitted by the Chief of the fire company
and the EMD.
b.
To determine the eligibility of any member of the fire company and
EMD who does not meet eligibility guidelines for the abatement but
who submits to the Chief or Director 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 Chief and Director 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 fire company of another municipality.
(4)
The Chief or Director of the fire company or EMD 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.
(5)
The administering board will submit to the Tax Collector on or before
November 1 of any tax year a list of retired members of the ambulance
corps and the members of the fire company and EMD eligible for tax
relief under this section.
(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.
