Town of Somers, CT Tax Abatement for Low- or Moderate-Income Persons

The Town of Somers declares that the abatement, in part or in whole, of real property taxes on housing solely for low- or moderate-income persons or families serves a desirable public interest. Therefore, it is the intent and purpose of this article to provide for such tax abatements, pursuant to C.G.S. § 8-215, under such conditions and circumstances as may be provided herein.

The Board of Selectmen of the Town of Somers may designate housing which, in its sole determination, is being used solely for low- or moderate-income persons or families, as provided in C.G.S. § 8-215.

Upon determination and after request by the owner of said housing, the Board of Selectmen may abate in part or in whole the real property taxes on such housing.

Such tax abatement shall be used for one or more of the following purposes: to reduce rents below the levels which would be achieved in the absence of such abatement, to improve the quality and design of such housing, to effect occupancy of such housing by persons and families of varying income levels within limits determined by the Commissioner of the Department of Economic Development by regulation, or to provide necessary related facilities or services in such housing. Such abatement shall be made pursuant to a contract between the Town and the owner of any such housing, which contract shall provide the terms of such abatement, that moneys equal to the amount of such abatement shall be used for any one or more of the purposes stated in this chapter, and that such abatement shall terminate at any time when such housing is not solely for low- or moderate-income persons or families.

This article shall apply to real property owned, managed or operated by the Somers Housing Authority or in which the Somers Housing Authority has a legal interest.