[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.
[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]
(a) 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.
(b) Limitations. This exemption shall not apply to any vehicle used to
transport such persons for payment.
(c) Application. Any person who wishes to claim said exemptions may file
a written application with the Assessor's office.
(d) 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; 5-15-2023 by Ord. No. 23-02]
(a) For the October 1, 2022, Grand List and all subsequent Grand Lists
thereafter, a local tax exemption shall be provided by the Town in
accordance with the following income and exemption guidelines:
Qualifying Income
|
Marital Status
|
Local Veteran Exemption Amount
|
---|
$0 - $38,100
|
Single
|
$11,000
|
$0- $46,400
|
Married
|
$11,000
|
(b) The qualifying income levels described above shall be set forth therein
or equal to the qualifying income for the additional veterans'
exemption as published annually by the State of Connecticut Office
of Policy and Management, whichever is greater.
[Ord. No. 00-3, §§ 1
— 6, 10-16-2000]
(a) 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.
(b) 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:
(1) 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).
(2) The member must be certified to have met the eligibility criteria
by the Chief of the respective department per paragraph (c).
(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.
(d) 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:
(1)
(a)
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.
(b)
Benefit schedule. The exemption benefit to which an eligible
member may be entitled shall be derived by applying the following
schedules:
Windsor Volunteer Fire Department
|
---|
|
On and after October 1, 2019
|
---|
Membership
|
|
|
Regular members, responds to 25% of calls, 1 year or more of
service, completed probation
|
25%
|
Qualifications
|
|
|
Tactical firefighter or 25 years or more of service
|
25%
|
Participation
|
|
|
24 hours of drills per 6-month period
|
25%
|
Length of service
|
|
|
5 years of service or more
|
25%
|
Total:
|
100%
|
Windsor Volunteer Ambulance
|
---|
|
On and after October 1, 2019
|
---|
Membership
|
|
|
Voting member with minimum of 24 hours service per month or
72 hours per quarter
|
25%
|
Qualifications
|
|
|
Certified medical response technician
|
13%
|
|
Certified emergency medical technician
|
25%
|
Participation
|
|
|
Minimum of 20 hours of "shift time" per month over the last
12-month period
|
25%
|
Length of service
|
|
|
5 years of service or more
|
25%
|
Totals:
|
|
|
Voting member
|
50%
|
|
Medical response technician
|
88%
|
|
Emergency medical technician
|
100%
|
(e) 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.
(f) 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 $ 1,500.00 of tax benefit per eligible
member in the 2019 assessment year, and 2,000.00 in the 2020 assessment
year and each assessment year thereafter.
The Assessor of the Town is delegated the authority to administer
this 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.
[Amended 1-21-2020 by Ord. No. 20-01]
(g) Grand List October 1, 2019.
[Added 1-21-2020 by Ord.
No. 20-01]
The exemption provided by this section, as amended herein, shall
become effective commencing with the October 1, 2019, Grand List.
|
(h) Benefit for Retired Volunteer Member.
[Added 1-21-2020 by Ord.
No. 20-01]
A retired eligible member who has completed at least 25 years
of service after October 1, 2019, is eligible to continue to receive
the tax relief benefit on applicable real property or motor vehicle.
Said benefit amount shall be equal to the average benefit earned during
the last three years of active service.
|
[Ord. No. 01-1, §§ 1
— 6, 1-16-2001]
(a) 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).
(b) 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:
(1) 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;
(2) All necessary building, zoning, wetlands and other permits must be
obtained prior to applying for the deferment under this section.
(3) 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.
(c) 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:
(1) 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%.
(2) For residential structures, the existing structure proposed to be
rehabilitated or improved must be at least 25 years old.
(3) 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.
(4) All permits, including but not limited to, building, zoning, wetlands
and special use, if necessary, shall be acquired prior to application.
(5) All improvements must be completed within one year of the approval
of the application hereunder.
(6) All taxes due to the Town for said real property and improvements
shall be current.
(7) The Assessor shall approve the exemption upon a final inspection
and the issuance of a certificate of occupancy, if required.
(d) Deferral of increased assessment.
(1) 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:
|
Exemption Schedule
(7 years)
|
Exemption of Increased Value
|
---|
|
1
|
100%
|
|
2
|
83%
|
|
3
|
67%
|
|
4
|
50%
|
|
5
|
37%
|
|
6
|
20%
|
|
7
|
7%
|
(2) Any such tax deferral shall be contingent upon the continued use
of the property for the purposes stated in the application.
(3) 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.
(4) The tax deferral shall cease upon the failure of the property owner
to pay any taxes due on said property when due.
(e) Fees. Any application hereunder shall include a nonrefundable application
fee of $50.
(f) Effect of a general revaluation.
(1) 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.
(2) 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]
(a) 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.
(b) The qualifications for the property tax relief provided by this section
shall be as follows:
(1) Applicants must be a resident of the Town who are:
(i)
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.
(ii)
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.
(iii)
Applicants must have been a taxpayer of the Town for one year
immediately preceding their receipt of tax benefits under this section.
(iv)
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.
(v)
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.
(vi)
Such other conditions, qualifications, standards and procedures
as set forth in the Connecticut General Statutes, as may be amended
and this section.
(2)
(i)
For the October 1, 2022, 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; 3-20-2023 by Ord. No. 23-01]
Qualifying Income
|
Marital Status
|
Local Tax Credit = % of State Benefit
|
---|
$0 - $20,200
|
Married
|
50%
|
$0 - $20,200
|
Single
|
50%
|
$20,200-$27,100
|
Married
|
50%
|
$20,200-$27,100
|
Single
|
50%
|
$27,100-$33,800
|
Married
|
50%
|
$27,100-$33,800
|
Single
|
50%
|
$33,800-$40,300
|
Married
|
50%
|
$33,800-$40,300
|
Single
|
50% + $100*
|
$40,300-$49,100
|
Married
|
50% + $100*
|
$40,300-$49,100
|
Single
|
$308
|
$49,100-$55,400
|
Married
|
$425
|
$49,100-$55,400
|
Single
|
$308
|
*
|
Notes: Supplement to local match to allow increased benefit
for local program participants.
|
(ii)
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]
(iii)
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.
(3) 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.
(4) 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.
(5) 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.
(6) Applications for benefits under this article shall be filed bi-annually
with the Assessor between February 1 and May 15.
(7) This article shall be applicable to the Grand List of October 1,
2022, and all subsequent Grand Lists thereafter.
[Amended 2-4-2019 by Ord.
No. 19-01; 3-20-2023 by Ord. No. 23-01]
(8) 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.
(9) 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.