Town of Windham, CT Taxation

Any building, the construction of which is commenced on or after Oct. 1, 1976, and before Oct. 1, 1991, which is equipped with a solar energy heating or cooling system, or any building to which any system is added during said period, to the extent of the amount by which such system exceeds the assessed valuation of such real property equipped with a conventional heating or cooling system, exclusive of any portion of such system related to solar energy.

(2)

Any solar energy generating system installed for the generation of electricity for private residential use on or after Oct. 1, 1977 and before Oct. 1, 1991.

(3)

Any building, the construction of which is commenced on or after April 20, 1977 and before Oct. 1, 1991, which is equipped with a passive or hybrid solar energy heating or cooling system or a building to which such a system is added during said period, to the extent of any amount by which the assessed valuation of such real property equipped with such a system exceeds the valuation at which such real property would be assessed if built using conventional construction techniques in lieu of construction related to such a system, as determined by the Assessor.

(4)

Any solar energy generating system and any cogeneration system, installed on or after July 1, 1981 and before July 1, 1991. The First Selectman is authorized, subject to the approval of the Board of Selectmen, to enter into a written agreement with an applicant for this exemption, which agreement shall require the applicant to make payments in lieu of taxes. The agreement may vary the amount of payments in lieu of taxes in each assessment year, provided the payment in any assessment year is not greater than the taxes which would otherwise be due in the absence of the exemption.

(b)

Reference shall be had to G.S. chapter 203, and to the regulations issued thereunder for the definition of terms used in this section.

(c)

No such exemption shall apply for more than 15 years.

(d)

Any person claiming any of the foregoing exemptions for any assessment year, shall, on or before the first day of November in such a year, file with the Assessor written application claiming the exemption on a form provided by the Assessor. In the case of the exemption provided for in Subsection (a)(4), the application shall not be made until the agreement in lieu of taxes is approved. Failure to file the application in the manner and within the time limit prescribed shall constitute a waiver of the right to an exemption for such assessment year. Such applications shall not be required for any assessment year following that for which the initial application is filed, provided if the system is altered in any manner, such alterations shall be deemed a waiver of the right to such exemption until a new application applicable with respect to such altered system, is fixed and the right to such exemption is established as required initially.

Sec. 12-2 Exemption for ambulance-type motor vehicles.

[Ord. of 3-5-1991, §§ 1 — 5]

(a)

Short title. This section shall be known and may be cited as the "Town of Windham Ambulance-type Motor Vehicle Exemption Ordinance."

(b)

A personal property tax exemption may be given commencing with the October 1, 1991, grand list for vehicles which meet the following criteria:

(1)

Any ambulance-type motor vehicle which is defined as one which has been substantially modified with assistive devices such as, but not limited to, wheelchair lifts and hand controls to make the vehicle viable transport for a medically incapacitated individual.

(2)

Any ambulance-type motor vehicle, defined above which is used exclusively for the purpose of transporting any medically incapacitated individual, excepting any such vehicle used to transport any such individual for payment.

(c)

Any person who desires to claim the exemption provided in this section shall file with the Assessor of the town, before October first, of any assessment year for which said exemption is claimed, a written application claiming such exemption on a form prepared by the Assessor. Failure to file such an application in said manner and form within the time limit prescribed shall constitute a waiver of the right to such exemption for the assessment year.

(d)

Any person who desires to claim the exemption provided in this section shall file with the Assessor of the town, before November 1, 1991, of the first assessment year claimed, and October first for all subsequent grant list years, a letter from the applicant's physician which attests to the applicant's need for a substantially modified ambulance-type motor vehicle due to that person's medical incapacitation. A new letter attesting to that person's medical incapacitation shall be filed with the Assessor of the town every three years thereafter. Failure to file such a letter in said manner and form within the time limit prescribed shall constitute a waiver of the right to such exemption for the assessment year.

(e)

This section is enacted pursuant to the provisions of Section 12-81c of the Connecticut General Statutes.

Sec. 12-3 Exemption for veterans.

[Ord. of 6-18-1991]

Pursuant to Section 12-81(21)(c) of the Connecticut General Statutes, property tax exemptions as provided by Public Act 82-318 for veterans who served in the Army, Navy, Marine Corps, Coast Guard or Air Force of the United States and have received financial assistance for specially adapted housing under the provisions of Section 801, Title 38 of the United States Code are authorized and directed to be granted by the Assessor of the town.

Sec. 12-4 Tax abatement for Windham Volunteer Emergency Personnel.

[Ord. of 3-5-2002, §§ I — VII]

(a)

Definitions. As used in this section, the following words shall have the meanings ascribed to them in this section:

FIREFIGHTER

Includes any firefighter certified as a Firefighter I or greater by the State of Connecticut on Fire Prevention and Control or any fireperson appointed as a fire-police by the chief of any fire company or department to perform fire police duties per G.S. § 7-313A.

EMT (EMERGENCY MEDICAL TECHNICIAN)

An individual who has successfully completed the requirements of the State of Connecticut, Department of Health Services, Office of Emergency Medical Services, and shall include EMT-P (Emergency Medical Technician-Paramedic) and MRT (Medical Response Technician).

(b)

Eligibilty. The residents of Windham who are active members of one of the following Fire Departments: South Windham, North Windham, or Windham Center, for a minimum of two years shall be eligible for a maximum of $1,000 property tax abatement as outlined in Public Act 99-272 of the Connecticut General Statutes. The requirements for participation in this tax abatement program are set forth in the following subsections:

(1)

Active member.

A member for a minimum of two years;

Respond to a minimum of 20% of valid emergency calls toned out by WSFCA;

Attend and participate in 50% of drills/training sessions.

By meeting this requirement the member shall be entitled to a maximum tax abatement of $500 with 10 or more years service. Less than 10 years of service will be prorated as stated below:

Years of Service	Percent	Tax Abatement
2 to 4	25%	$125
5 to 6	50%	$250
7 to 9	75%	$375
10 or more	100%	$500

(2)

Cerifications. An active member, who is certified by the State of Connecticut at or above FFI, Medical Response Technician, Emergency Medical Technician, Rapid Intervention, Hazmat Operational or Fire Police, shall receive $250 for each certification with a maximum of two certifications for a total of $500 with 10 or more years of service. Less than 10 years of service will be prorated as stated below. This will entitle an active member with 10 or more years service to a tax abatement of $1,000 as allowed by state statute. The participant must first meet the active member requirement prior to any certification credits.

Years of Service	Percent	1 Certification	2 Certifications
2 to 4	25%	$62.50	$125
5 to 6	50%	$125	$250
7 to 9	75%	$187.50	$375
10 or more	100%	$250	$500

(c)

Administration of the abatement program. To ensure accountability, the Fire Chief and president of each department shall certify and submit a notarized list of eligible members, based on qualifications for the previous calendar year, as well as the level of tax abatement to the President of the Windham First Taxing District by February 1 of each calendar year. The president shall forward a verified list to the First Selectman by March 1 of said calendar year.

(1)

Limitations. This abatement shall only be applicable to residential real estate, motor vehicles and business personal property that appear on the current Grand List for the Windham First Taxing District and/or Town of Windham. Commercial and non-member occupied investment property shall not be covered by this abatement. This abatement shall not be construed to imply that if an eligible member has less tax liability than their permitted amount tax abatement, that they are entitled to receive any additional funds from the Windham First Taxing District. In a household with two or more members the maximum tax abatement shall be no more than $2,000.

(d)

Termination. The credit afforded hereunder shall terminate at the end of the fiscal year in which a qualifying member dies.

(e)

Not transferable. The abatement is not transferable, applicable or prorated between grand list years.

(f)

Effective date. This section shall take effect immediately after publication of the passage of this section by the Board of Selectmen and shall be first applicable for tax abatement purposes to taxes owing on the grand list of October 1, 2001 due July 1, 2002.

(g)

Application. Annually, on or before March 15 of each year the First Selectman shall forward to the Assessor and/or Tax Collector the final certified list. The abatement shall be applied as follows:

(1)

First to any residential real estate on the current grand list in the eligible volunteer's name, regardless of whether said property is held jointly. Any balance remaining shall be applied to motor vehicle or business property taxes.

(2)

Any abatement earned but not fully credited in any program year may not be taken as a future credit or result in payment to the volunteer.

(3)

Pursuant to an agreement (See Exhibit A[1]) executed at the time of adoption of this section, the Town of Windham shall forward an invoice to the Windham First Taxing District for an amount equal to the total value of all abatements credited to the property of volunteers participating in this program. Said invoice shall be paid by the taxing district within 60 days of receipt by the district.

[1]

Editor's Note: Exhibit A is on file in the Town offices.

Sec. 12-5 through Sec. 12-50. (Reserved)

Article II Revenue Collector

Sec. 12-51 Motor vehicle tax delinquencies.

[Ord. No. 2368, 5-20-2008]

It being found that the reporting of motor vehicle tax delinquencies to the department of motor vehicles and the reporting of payments thereafter to the department of motor vehicles, all pursuant to G.S. § 14-33, carry an administrative cost to the town reasonably estimated at $5 for each such delinquency, which cost is found to be a cost of collection of the motor vehicle taxes due, therefore, pursuant to G.S. § 12-166, the revenue collector shall receive from each taxpayer whose motor vehicle taxes were delinquent and whose delinquency was reported to the commissioner of motor vehicles pursuant to G.S. § 14-33, in addition to the delinquent taxes and all interest thereon, a fee of $5 for each such reported delinquency.

Sec. 12-52 Waiver.

[Ord. No. 2369, 5-20-2008]

Pursuant to G.S. § 12-144c, and except where a tax is by supplemental or special rate bill, the revenue collector is hereby authorized to waive the payment of any combined property tax, interest or fees thereon due in total or unpaid in total amount of $5 or less, wherever in the judgment of the revenue collector, the cost of collecting such tax, interest or fees (including the time expenditure required) are reasonably likely to equal or exceed the amount due.