Finance and taxation — See Charter, Ch. 8.
[Code 1961, § 3.19.01; Ord. No. 79-9, § 1, 9-17-1979]
In addition to other tax exemptions provided by law, the Town of Windsor hereby authorizes a property tax exemption for any building or addition to a building as set forth in Section 12-81(56)(a)(b)(c), (57)(a)(b)(c) and (67)(a)(b)(c) of the Connecticut General Statutes.
[Code 1961, § 7.03.01]
Salaries of all employees in the classified service of the Town shall be determined by the Council in the annual budget, in conformity with the official pay plan as specified in Section 5-13 of the Town charter, and approved by the annual Town meeting.
[Code 1961, § 7.03.02]
Salaries of all officials and employees not in the classified service shall be established by the annual budget appropriation passed by the Council and approved by the annual Town meeting.
[Code 1961, § 7.01.01; Ord. No. 85-6, § 1, 12-16-1985]
There is hereby created an insurance Commission which may recommend to the Council a risk management program and shall recommend an insurance program that addresses all non-employee benefit risks including workers' compensation for all departments of the Town.
[Code 1961, § 7.01.02; Ord. No. 85-6, § 2, 12-16-1985]
The membership of the insurance Commission shall consist of five members, electors of the Town, appointed for a term of four years as follows: two appointed by the Council, two appointed by the Board of Education, and one elected by vote of the four appointees. The Town Manager and the Superintendent of Schools, or their designees, shall be ex-officio members. The two members appointed by the Council and the two members appointed by the Board of Education shall not be of the same political party, nor shall any member be an insurance agent eligible to write insurance for the Town.
[Code 1961, § 7.01.03]
The appointive and selected members of the insurance Commission shall serve for terms of four years effective November first, of the even numbered years.
[Code 1961, § 7.01.04]
Vacancies shall be filled for an unexpired term in the same manner as original appointments or selections.
[Code 1961, § 7.01.05; Ord. No. 85-6, § 3, 12-16-1985]
The insurance Commission may annually recommend to the Council a risk management program and shall annually recommend an insurance program that addresses all non-employee benefit risks, including workers' compensation. Such recommendations shall be included as a separate item in the annual budget presented to the Council by the Town Manager. Upon final adoption of the budget by the Town meeting, the Town Manager shall notify the insurance Commission as to the funds available for insurance.
[Code 1961, § 7.01.06; Ord. No. 85-1, § 1, 6-3-1985]
All insurance agents licensed by the State of Connecticut shall be eligible to write Town insurance according to a formula to be developed by the insurance Commission.
Editor's Note: Former Section 5-10, Deferred increases in real property tax assessment, added 6-2-1980 by Ord. No. 80-4, and former Section 5-11, Abatement of taxes for tornado victims, added 2-4-1980 by Ord. No. 80-2, were repealed 12-16-1985 by §§ 4 and 5 of Ord. No. 85-6.
[Ord. No. 85-4, § 1, 9-16-1985]
The Town adopts the provisions of Connecticut Public Act 85-165 to allow an additional exemption from property tax for persons who are blind.
[Ord. No. 87-1, §§ 1 — 4, 6-15-1987]
Exemption. There is hereby created pursuant to Connecticut General Statutes Section 12-81c, an exemption from personal property taxation, after inspection and approval by the Assessor's office of any privately owned vehicle equipped with special hand controls or other adaptations for physically disabled drivers or passengers, and vans equipped with wheelchair lifts or hoists, used exclusively for the purpose of transporting physically disabled persons or passengers.
Limitations. This exemption shall not apply to any vehicle used to transport such persons for payment.
Application. Any person who wishes to claim said exemptions may file a written application with the Assessor's office.
Authorization. The Assessor is given the authority to promulgate such regulations and forms as necessary to implement this exemption.
[Ord. No. 98-1, § 1, 5-4-1998; amended 1-5-2015 by Ord. No. 15-01]
The Town of Windsor adopts the provisions of Connecticut General Statutes Sections 12-81, Subsection (21)(C), and 12-81f to provide a total or an additional property tax exemption for veterans or spouses eligible under Connecticut General Statutes Section 12-81. Such exemption per Connecticut General Statutes Section 12-81, Subsection (21)(C), shall take effect upon qualification as determined by the Assessor and shall terminate at such time as the veteran ceases to make such house his or her principal residence or ceases to maintain an ownership interest therein.
[Ord. No. 00-3, §§ 1 — 6, 10-16-2000]
Adoption of P.A. 00-120. The Town hereby adopts the provisions of Connecticut Public Act 00-120 to provide a property tax exemption for eligible members of the Windsor Volunteer Fire Department and the Windsor Volunteer Ambulance Association.
Eligibility criteria. Members of Windsor Volunteer Fire Department and the Windsor Volunteer Ambulance Association who reside and pay property tax in the Town shall be eligible for an exemption when meeting the following criteria:
A volunteer with the Windsor Volunteer Fire Department or the Windsor Volunteer Ambulance Association must be an active member in good standing, not on probation, and achieved at least one year of service by September 1 of the current year to be eligible for an exemption of municipal taxes as outlined in paragraph (d).
The member must be certified to have met the eligibility criteria by the Chief of the respective department per paragraph (c).
Certification. On or before October 1 of each year the Chief of each respective department shall submit to the Town Assessor a list of the members of their respective departments who are eligible as defined in paragraph (b). This list shall include the address of each individual and the amount, as determined per the exemption benefit schedule set forth in paragraph (d).
The Chief of each department shall cause to be maintained such records as may be required by the Assessor in order to verify a member's eligibility. These records shall be available at any time during normal business hours for audit by Town staff or any designated agent of the Town as directed by the Town Manager.
Exemption benefit schedule. Exemption of Town levied real property and/or motor vehicle taxes for which the eligible member may be liable shall be granted to eligible members of the Windsor Volunteer Fire Department and Windsor Volunteer Ambulance Association. To be eligible for this exemption on the July 1 tax bill, the Town Assessor must certify the eligibility and apply the exemption to the eligible member's assessment on the previous October 1, Grand List. Eligibility, as defined in paragraph (b), shall be according to the following:
Maximum benefit. The maximum benefit shall be defined as an exemption applicable to the assessed value of real or personal property up to an amount equal to the quotient of $1,000,000 divided by the town's mill rate in effect at the time of the assessment, expressed as a whole number of dollars per $1,000 of assessed value. Anything to the contrary notwithstanding, no member shall be eligible for an exemption in excess of the amount of property assessed to the member on the applicable Grand List.
Benefit schedule. The exemption benefit to which an eligible member may be entitled shall be derived by applying the following schedules:
Years of service. To be eligible for exemption as described in this ordinance, a member of the Windsor Volunteer Fire Department or the Windsor Volunteer Ambulance must serve continuously for the designated period set forth above. Years of service shall not be deemed to be interrupted by Windsor Volunteer Fire Department or Windsor Volunteer Ambulance granted medical leave, military service with the United States, or by injury where Workers' Compensation is invoked. Otherwise, when a person has served as a volunteer with Windsor Volunteer Fire Department or the Windsor Volunteer Ambulance, left such service and then returned, he or she shall not be eligible for exemption until he or she has completed one full fiscal year of service. Upon his or her completion of this year's service his or her total years of service will then be deemed to include the total number of years previously served plus the one year.
Application and record of exemption. The exemption under this section shall be applicable for real property or motor vehicle, owned by any eligible member of the Windsor Volunteer Fire Department and/or the Windsor Volunteer Ambulance, whether such property is owned individually, jointly, or as tenants in common with one or more other persons. In order to receive this exemption, the eligible member's name must appear as a legal owner of record of such property and in the case of real property, be his/her primary residence. The exemption shall be applied first to real property owned by the eligible member and then against any motor vehicles so owned and taxable. Under no circumstances shall the exemption benefit exceed $1,000 of tax benefit per eligible member in any given assessment year.
The Assessor of the Town is delegated the authority to administer his program and promulgate such forms, rules and regulations consistent with the ordinance and applicable state statutes.
The Assessor of the Town shall maintain a record of all exemptions granted in accordance with this section and shall report this amount from time to time to the Windsor Town Council when requested.
[Ord. No. 01-1, §§ 1 — 6, 1-16-2001]
Designation. In order to encourage the rehabilitation of the improvements upon real property within the Town, and pursuant to Connecticut General Statute Section 12-65d(a), the Town hereby designates the Town of Windsor a rehabilitation area, as defined by Connecticut General Statutes Section 12-65c(a).
Eligibility for deferral of increased assessment. In order to be eligible for deferment of any increase in the assessment of real property pursuant to subsection (c), below, as a result of the rehabilitation of the existing improvements upon said property, said property must meet the following criteria:
The structure on the property to be rehabilitated and/or improved must be at least 25 years old for residential properties and at least 40 years old for nonresidential properties;
All necessary building, zoning, wetlands and other permits must be obtained prior to applying for the deferment under this section.
The proposed rehabilitation and/or improvement must increase the assessed value of the improvements on the real property affected by a minimum of 10% for residential properties and 15% for nonresidential properties.
Application for deferral of increased assessment. Any owner of real property may make application for deferral of the increased assessment as a result of rehabilitation or improvement of the existing improvements on said real property in the Town as follows:
Application shall be made to the Assessor who shall determine the existing assessment for the existing improvements thereon, and the proposed adjusted assessment based upon the completing of the rehabilitation and/or improvements as submitted. The proposed rehabilitation and/or improvements must increase the assessed value of the improvements upon residential real property by at least 10%. The proposed rehabilitation and/or improvements must increase the assessed value of the improvements upon nonresidential real property by at least 15%.
For residential structures, the existing structure proposed to be rehabilitated or improved must be at least 25 years old.
For nonresidential structures, the existing structure proposed to be rehabilitated or improved must be at least 40 years old and the improvements may be required to include exterior rehabilitation and/or improvement.
All permits, including but not limited to, building, zoning, wetlands and special use, if necessary, shall be acquired prior to application.
All improvements must be completed within one year of the approval of the application hereunder.
All taxes due to the Town for said real property and improvements shall be current.
The Assessor shall approve the exemption upon a final inspection and the issuance of a certificate of occupancy, if required.
Deferral of increased assessment.
Upon final approval by the Assessor pursuant to subsection (c), above, the increase in assessment attributable to such rehabilitation or improvement shall be deferred commencing with the first tax year following completion of the rehabilitation and/or improvement as follows:
Any such tax deferral shall be contingent upon the continued use of the property for the purposes stated in the application.
The continuance of any such tax deferral shall be contingent upon the property remaining in compliance with all Town ordinances and codes, including but not limited to building, housing, health and safety codes.
The tax deferral shall cease upon the failure of the property owner to pay any taxes due on said property when due.
Fees. Any application hereunder shall include a nonrefundable application fee of $50.
Effect of a general revaluation.
In the event of a general revaluation in the year in which such rehabilitation or improvement is completed resulting in any increase in the assessment on such property, only that portion of the increase resulting from such rehabilitation or improvement shall be deferred.
In the event of a general revaluation in any year after the year in which such rehabilitation and/or improvement is completed, such deferred assessment shall be increased or decreased in proportion to the increase or decrease in the total assessment on such property as a result of such general revaluation.
[Ord. No. 06-01, 6-5-2006; Ord. No. 09-05, 5-4-2009; Ord. No. 13-02, 1-22-2013]
Pursuant to the authority granted under Connecticut General Statutes Section 12-129n, as amended, the tax relief for elderly and/or disabled homeowners provided under said statute is hereby adopted, extended and supplemented by the Town Council as follows.
The qualifications for the property tax relief provided by this section shall be as follows:
Applicants must be a resident of the Town who are:
Sixty-five years of age or over or whose spouse, living with them, is 65 years of age or over, or 50 years of age and the surviving spouse of a taxpayer who has qualified under this section at the time of their death, and with respect to real property in which such resident or their spouse is liable for taxes under Connecticut General Statutes Section 12-48.
Applicants under age 65 must be eligible in accordance with applicable federal regulations to receive permanent total disability benefits under Social Security, or 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 or 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 requirement under Social Security.
Applicants must have been a taxpayer of the Town for one year immediately preceding their receipt of tax benefits under this section.
Applicants must own and occupy the dwelling of the property subject to tax relief for at least 183 days per year for the property to qualify as the taxpayer's principal residence.
Applicants and/or their spouses shall have individually, if unmarried, or jointly, if married, adjusted gross income, as shown on Internal Revenue Service Form 1040, (if filed) Social Security benefits, and all other forms of income including but not limited to interest, dividends, annuities, pensions, retirement allowances hereinafter called "qualifying income", during the calendar year preceding the filing of their application in accordance with the guidelines set forth below.
Such other conditions, qualifications, standards and procedures as set forth in the Connecticut General Statutes, as may be amended and this section.
For the October 1, 2018, Grand List, local tax credits shall be provided by the Town in accordance with the following income and credit guidelines:
[Amended2-4-2019 by Ord. No. 19-01]
The qualifying income levels described in Paragraph (2)(i) above shall be as set forth therein or equal to the qualifying income for the Elderly and Totally Disabled Tax Relief Program as published annually by the State of Connecticut Office of Policy and Management, whichever is greater.
[Amended 2-4-2019 by Ord. No. 19-01]
The local property tax credits provided by this article shall be in addition to and not dependent upon those benefits available to qualified taxpayers under any Connecticut General Statute, Sections 12-129b to 12-129d, inclusive, Sections 12-129h and 12-170aa, provided that the Town and state benefits in any one year shall not exceed 75% of the normal tax which would have been imposed on a qualified taxpayer in the absence of such state statute and this article.
Except for the "qualifying income" standard as set forth in this article, if the state denies the eligibility of an applicant for the portion of tax relief granted under one of the state programs, the Assessor must deny the applicant the local share of tax relief, remove the applicant from the benefit records and bill them for the full real estate tax due.
Upon the transfer of the property, the benefit is not transferable to the new owner and the new owner shall lose the benefit. Additionally, the Assessor shall prorate the increased tax liability from the date of transfer and notify the tax collector of such increase who will bill the new owner within a reasonable time period.
The Assessor and the tax collector shall prescribe, with regard to their respective duties under this article, such forms and procedures as may be necessary to implement this article. The Assessor shall, in addition, satisfy himself or herself as to the qualifying income of an applicant for benefits under this article by requesting and reviewing such evidence of qualifying income as may be pertinent. All applications, federal income tax returns, and any additional evidence of qualifying income which the Assessor may require shall be kept confidential and not open to public inspection to the extent permitted under the Connecticut Freedom of Information Act.
Applications for benefits under this article shall be filed bi-annually with the Assessor between February 1 and May 15.
This article shall be applicable to the Grand List of October 1, 2018, and all subsequent Grand Lists thereafter.
[Amended 2-4-2019 by Ord. No. 19-01]
All provisions of the Town code in conflict herewith are hereby repealed and that if for any reason, any word, clause, paragraph, or section of this article shall be held to make the same unconstitutional, this article shall not hereby be invalidated and the remainder of the article shall continue in effect. Any provision herein which is in conflict with the Connecticut General Statutes is hereby repealed, it being understood that said statutes shall take precedence over this article. In the event of any conflict between this article and Connecticut General Statutes Section 12-129n as it may be amended, the provisions of the statute shall control.
The local tax credits available pursuant to this article shall be reduced if the total cost of the program exceeds the annual amount appropriated by the Town Council. The re-adjusted tax credits shall be calculated by reducing the tax credit in a pro rata amount until the total cost of the annual appropriation is reached. If in any year the Town Council fails to appropriate any funds for this program, the tax credits will be suspended for that fiscal year only.