[Ord. of 6-4-2003]
Whereas, the Connecticut General Assembly has authorized municipalities
to fix assessments for construction or improvements to real property
in accordance with the provisions of Section 12-65b of the Connecticut
General Statutes; and whereas the deferral of assessment increases
attributable to new construction or improvements will encourage economic
development within the Town of New Milford and the continued economic
vitality of the Town; now, therefore, in accordance with Section 12-65b
of the Connecticut General Statutes, the Town does hereby provide
by ordinance for the deferral of assessment increases attributable
to construction or improvements to real property within the Town of
New Milford as specified herein.
[Ord. of 9-28-2015; Ord.
of 7-13-2020]
An application to the Town for an abatement of assessment increases
for real property or airspace attributable to all new improvements
thereon or therein, and to be constructed thereon or therein, may
be made by any party owning or proposing to acquire an interest in
real property, or any party owning or proposing to acquire an interest
in airspace, or any party who is the lessee of, or who proposes to
be the lessee of, air space in such a manner that the air space leased
or proposed to be leased shall be assessed to the lessee pursuant
to Section 12-64 of the Connecticut General Statutes. In order to
be eligible for the benefits provided by this section, a completed
application form available from the Economic Development Director,
or designated person, must be submitted to the Department, and upon
receipt of a report from the Tax Assessor, the Town Council must expressly
find, and recite for the record, that:
(a)
The applicant proposes to use the construction of improvements to
real property (or property subject to air rights) for the following
principal uses where allowed in zoning districts in the Town of New
Milford:
(1)
If the real property is located in any business or industrial
district, for manufacturing, assembly, storage or distribution uses,
technology, offices, medical or health, hotel, hospitality, recreational
facilities or entertainment facilities, transportation facilities,
assisted living, or residential nursing care pursuant to Town zoning
regulations; or
(2)
Retail, restaurant, permanent residential use, assisted living,
residential nursing care, hotel, hospitality, recreational or entertainment
facilities, transportation facilities, office, technology and medical
uses, or mixed use, located solely in the Village Center District.
(b)
The subject real property is a qualified brownfield as defined by Connecticut General Statutes § 32-760(2) as set forth in § 19-47.
(c)
The subject real property meets the definition of a blighted property and has been designated blighted by the Blight Prevention Board pursuant to Chapter 10 of the Town of New Milford's Code of Ordinances.
(d)
The subject real property is located in a designated revitalization
zone, and the construction of improvements is in keeping with the
adopted revitalization plan.
(e)
The applicant has, in the sole and exclusive judgment and discretion of the Town Council, provided sufficient evidence of the investment made or committed to the property for the purposes set forth in Subsection (a) or (b), including but not limited to receipts, invoices, and estimates. The total investment made or committed to property qualified under Subsection (b) shall not be limited to the cost of remediation.
(f)
Neither the property owner nor the applicant is delinquent in the
payment of any taxes owed to the Town, nor does the applicant have
a history of tax delinquency in any municipality.
(g)
The applicant agrees to enter into a written agreement with the Town
fixing the assessment of the real property, airspace and all improvements
thereon or therein and to be constructed thereon or therein upon such
terms and conditions are provided for herein and therein.
(h)
It is in the best interest of the Town of New Milford to grant the
benefit to the particular applicant.
The determination to grant or deny the benefits authorized by
this article shall be in the sole judgment and discretion of the Town
Council.
[Ord. of 6-4-2003; Ord. of 7-13-2020]
(a)
All applications shall be submitted to the New Milford Economic Development
Director or designated department head on forms supplied by him/her.
Each such application shall include the applicant's estimate
of the cost of the construction or improvements subject to deferred
assessment hereunder. The application shall include a site plan, proposed
exterior facade elevations, interior layouts and other specifications,
drawn to scale, indicating all existing and proposed construction
and other improvements sufficient for the Tax Assessor to determine
the assessment increase of the property after completion.
(b)
The Economic Development Director or designated department head and
Tax Assessor, after consultation with the Building Official, shall
review each application submitted to him/her and shall forward each
such application to the Town Council within 30 days of receipt, together
with his/her report concerning whether or not the application meets
the eligibility criteria contained in this section. Such report shall
include specific reasons in support of the findings expressed therein.
(c)
Upon receipt of an application and report from the Economic Development
Director or designated department head, the Town Council shall either
approve the application, reject the application, or return the application
to the Economic Development Director or designated department head
for further information within 30 days. The Town Council shall state
its findings for approval or its reasons for rejection upon the record.
The applicant may file a revised application with the Economic Development
Director or designated department head which addresses the reasons
for rejection by the Town Council.
(d)
In the event of approval, the Town Council shall adopt a resolution
authorizing the Mayor to enter into an agreement by the owner or lessee
of the property as specified herein.
[Ord. of 9-28-2015; Ord.
of 7-13-2020]
Notwithstanding the provisions of § 19-49 of this article, all qualified applicants, upon Town Council approval, may receive an abatement offer at the discretion of the Town Council, which, expressed as a percentage of the full additional assessment that would otherwise apply, shall be as set forth below:
|
Cost of Improvement
|
Year 1
|
Year 2
|
Year 3
|
Year 4
|
Year 5
|
Year 6
|
Year 7
|
|---|---|---|---|---|---|---|---|
|
>$50,000
|
100%
|
100%
|
100%
|
100%
|
100%
|
|
NOTES:
| |
|
*
|
Consideration will be given to the overall economic impact of
the project, including but not limited to the job creation and retention
commitments as well as the wages and benefits of those jobs.
|
[Ord. of 6-4-2003; Ord.
of 9-28-2015]
(a)
Abatement shall be effective upon completion of construction or improvements, upon certification by the Tax Assessor as hereinafter set forth, and upon issuance of a certificate of occupancy, and, in the case of new construction, after any assessment is applied for partial and/or full completion of the improvements. Abatement will be effective for the Grand List Year following issuance of the certificate of occupancy and applied on a pro rata basis, so that any scheduled first-year benefit, commencing with certificate of occupancy issuance, will be continued from one assessment year to the next, as required, and for subsequent assessment years as well until the scheduled benefit expires. Abatement continuance shall be subject to the default provisions set forth in § 19-49(c) of this article and the contingencies set forth in § 19-49(d).
(b)
Abatement shall be subject to retraction upon confirmation that the subject property is not or has not been utilized in conformity with the authorized uses set forth or within the zones mandated for said use by § 19-45(a)(1) or (2). Said retraction of abatement shall be retroactively effective to the date upon which the property ceased to be used in conformity with § 19-45(a)(1) or (2).
[Ord. of 6-4-2003; Ord.
of 9-28-2015; Ord. of 7-13-2020]
Upon the approval of an application for tax deferral for the uses set forth in § 19-45, the Town Council shall enter into individual deferral agreements pursuant to the standard offer and terms contained in §§ 19-45, 19-47, and 19-48, the provisions of this § 19-49 and on such other terms and conditions the Town Council shall determine and require in its sole discretion. The Town Council reserves the right, upon the applicant's request to enter into individual deferral agreements with individual applicants for deferral schedules other than the standard offer, within statutorily authorized limits, as may be set forth in Section 12-65b of the Connecticut General Statutes, and for all the uses set forth in § 19-45(a) of this article. Agreements shall be predicated upon a finding by the Town Council, with input from the Mayor and Tax Assessor, that it is in the best interest of the Town to grant the benefit and that the public benefit to the Town of New Milford likely to result from the proposed construction or improvements is sufficient to warrant special consideration.
(b)
The assessment deferral agreement to be signed by the applicant and the Mayor on behalf of the Town shall refer to and incorporate the application as approved by the Town Council, shall reflect the assessment on the property immediately prior to the commencement of construction, and shall specify the percentage of deferral which shall begin with the certification of the Tax Assessor together with issuance of a certificate of occupancy for the improvements to be constructed, and, in the case of new construction, after any assessment is applied for partial and/or full completion of the improvements. Said deferral agreement will be effective for the Grand List Year following issuance of the certificate of occupancy, pursuant to § 19-48(a).
(c)
The assessment deferral agreement shall provide that, upon completion
of construction or improvements made in accordance with the terms
of the agreement, and upon certification by the Tax Assessor, as hereinafter
set forth, and upon issuance of the certificate of occupancy, and,
in the case of new construction, after any assessment is applied for
partial and/or full completion of the improvements, the increase in
the assessment on the property due to such construction or improvements
shall be deferred in accordance with a statutorily authorized schedule
and this article, as determined by the Mayor and approved by the Town
Council.
(d)
The assessment deferral agreement shall provide that such construction
or improvements shall be completed by a date fixed in such assessment
deferral agreement. In the event that on the date so fixed for completion
the Tax Assessor has denied certification that the construction or
improvements have been performed in accordance with the eligibility
criteria as set forth in this section and in accordance with the terms
of the assessment deferral agreement, or at any time if the Tax Assessor
determines that the owner or lessee of the property is in default
under the terms of said agreement, and has failed to cure said default
after notice and an opportunity to do so, the agreement shall terminate.
In the event of such termination, the owner or lessee of the property,
as herein provided, shall be liable for any increase in taxes for
which he would have been liable in the absence of such agreement.
The agreement shall further provide that a property owner or lessee,
as herein provided, may apply to the Tax Assessor for an extension
of time in which to complete the construction or improvement, which,
for good cause shown, the Tax Assessor may approve, but in no event
shall such extension of time exceed a period of one year.
(e)
The assessment deferral agreement shall further provide that the
agreement is contingent upon the following conditions:
(1)
That, in addition to the certification requirement of § 19-49(b) of this article, the property shall be subject to inspection and certification by the Building Inspector and Health Director as being in conformance with such provisions of the state building and health codes and local housing codes as may apply, and by the Zoning Enforcement Officer, to ensure conformance with the zoning regulations, as required.
(3)
That the assessment deferral shall cease if there is any delinquency
in the payment of taxes on the property.
(4)
That the assessment deferral shall cease upon the sale or transfer
of the improvements unless the new owner or lessee, as the case may
be, of such property shall enter into a new contract with the Town
incorporating all the terms of the agreement with the former owner
or lessee, as herein provided.
(5)
That revocation of the abatement for breach of any term or condition
of the deferral agreement shall be summary at a regular or at a special
meeting of the Town Council called in accordance with the procedural
requirements of the Charter.
[Ord. of 6-4-2003]
(a)
The Tax Assessor, after consultation with the Building Official,
shall have the sole responsibility for determining the cost and value
of the construction or improvements subject to a deferral of assessment
increases hereunder.
(b)
A copy of any assessment deferral agreement entered into pursuant
to the provisions of this article shall be forwarded to the Tax Assessor,
who shall adjust his records accordingly.
(c)
The Tax Assessor shall forward a copy of its certification that the
construction or improvements have been completed in accordance with
the assessment deferral agreement to the Mayor. In the event that
the Tax Assessor denies such certification, it shall send a copy of
its denial to the Mayor (who shall inform the Town Council), and shall
readjust his tax records in accordance with the provisions of this
section.
(d)
Any agreement entered into under the provisions of this article shall
be recorded on the land records of the Town.
(e)
The Tax Assessor is authorized to establish written procedures and
technical specifications for the administration of this section.
(f)
Properties upon which construction or improvements commenced prior
to the adoption of this article, but which have not yet received a
certificate of occupancy, may be eligible for the benefits set forth
in this article, provided that they meet the requirements of and apply
in accordance with the provisions of this article.
