[Ord. No. 145, 3-1-1983]
Pursuant to the provisions of section 12-81(21) of the general statutes, the dwelling house and the lot whereupon the same is erected belonging to or held in trust for any citizen and resident of this state, occupied as his domicile shall be fully exempt from local property taxation, if he is a veteran who served in the Army, Navy, Marine Corps, Coast Guard or Air Force of the United States and has received financial assistance for specially adapted housing under the provisions of section 801 of Title 38 of the United States Code and has applied such assistance toward the acquisition of such dwelling house. The same exemption may also be allowed on such housing units owned by the unremarried surviving spouse of such veteran, or by such veteran and spouse while occupying such premises as a residence.
[Ord. No. 157, 7-2-1985; Ord. No. 205, 9-20-1994; Ord. No. 247, 1-20-2004]
(a) 
Any veteran or active military duty member or widow or widower of a veteran as defined by section 12-81(22) (C.G.S.) of the United States Armed Forces shall be entitled to an exemption from property tax in accordance with subdivision (19) of section 12-81 [of the General Statutes].
(b) 
The amount of the exemption is ten thousand dollars ($10,000.00) to those qualifying under certain income guidelines as outlined in the Elderly Circuit Breaker program as administered by the Office of Policy and Management, State of Connecticut (OPM). The ten thousand dollars ($10,000.00) exemption is a reduction in assessment of real or personal property including motor vehicles. For the October 1, 2004 grand list, income received in the calendar year 2003 will be used to determine eligibility. The 2003 adjusted gross income limits are twenty-six thousand five hundred ($26,500.00) for unmarried persons or thirty-two thousand three hundred ($32,300.00) for married couples. The income limits shall be adjusted by the Vernon Tax Assessor in succeeding years as determined by OPM.
(c) 
The filing deadline is October 1st. Applications are made with the assessor and applicants must submit proof of income received for the "tax year…ending immediately prior to the assessment date with respect to which such additional exemption is claimed". Therefore, a person seeking a 2004 grand list exemption must file an application on or before October 1, 2004. The application must reflect income received in the 2003 calendar year.
(d) 
Those seeking this additional exemption must file biennially (once every other year).
(e) 
The provisions of State Statute 12-81f, as amended, allow only those "entitled to an exemption from property tax" pursuant to subdivisions (19) and (22) of section 12-81 [of the General Statutes] to qualify for this additional exemption.
(f) 
This section will become effective for the October 1, 2004, grand list and continue on for not more than ten (10) years from the date of adoption. If the town council does not renew the section, the section is repealed.
[Ord. No. 159, 9-17-1985; Ord. No. 206, 9-20-1994]
(a) 
Any person entitled to the exemption from property tax applicable to the assessed value of property up to the amount of three thousand dollars ($3,000.00) as provided under subdivision (17) of section 12-81 [of the General Statutes], shall be entitled to an additional exemption from such tax in an amount up to two thousand dollars ($2,000.00) of such assessed value, provided such person's qualifying income does not exceed the applicable maximum amount as provided under section 12-81l [of the General Statutes].
(b) 
Any person submitting a claim for the additional exemption as provided under subsection (a) of this section shall be required to file an application, on a form prepared for such purpose by the assessor, not later than the date of the assessment list with respect to which such additional exemption is claimed. Each such application shall include a copy of such person's federal income tax return, or in the event a return is not filed, such evidence related to income as may be required by the assessor for the tax year of such person ending immediately prior to the approval of a claim for such additional exemption.
(c) 
This section will be effective for a period of not more than ten (10) years from date of adoption. If the town council does not act to renew this section, this section is repealed.
[Ord. No. 44, 8-4-1969]
(a) 
Pursuant to the provisions of section 12-81b of the general statutes, the property tax exemption authorized by sections 12-81(7) through 12-81(16), inclusive, of the general statutes shall be effective as of the date of acquisition of the property to which the exemption applies.
(b) 
The tax-exempt organization shall be reimbursed by the town for any tax paid by it for the period subsequent to such acquisition date, and for any tax paid by the prior owner for a period subsequent to such acquisition date for which such organization reimbursed such owner on the transfer of title to such property.
(c) 
Applications for reimbursement shall be made to the tax collector in affidavit form, and shall be approved by the town attorney, who will certify his approval to the treasurer to make payment to such organization.
[Ord. No. 102, 2-15-1977]
(a) 
Pursuant to section 12-81(56) of the general statutes, any building or addition to a building, the construction of which is commenced on or after October 1, 1976 and before October 1, 1991, which is equipped with a solar energy heating or cooling system, to the extent of the amount by which the assessed valuation of such real property equipped with such solar heating or cooling system exceeds the assessed valuation of such real property equipped with the conventional portion of the heating or cooling system, exclusive of any portion of such system related to solar energy, shall be exempt from property from property taxation, provided this exemption shall only apply to the first fifteen (15) assessment years following construction of such building or addition.
(b) 
As used in this section, "solar energy heating or cooling system" means equipment, including windmills and water wheels, which provides for the collection, transfer, storage and use of incident solar energy for water heating, space heating or cooling which absent such solar energy system would require a conventional energy resource, such as petroleum products, natural gas or electricity, and which meets standards established by regulation by the commissioner of planning and energy policy.
(c) 
Any person who desires to claim the exemption provided in this section shall file with the assessor within thirty (30) days following the annual assessment date, written application claiming such exemption on a form as prescribed by the state tax commissioner. Failure to file such application in such manner and form within the time limit prescribed shall constitute a waiver of the right to such exemption for the assessment year.
[Ord. No. 96, 4-6-1976]
Pursuant to section 12-81c of the general statutes, there is hereby created an exemption from personal property taxation any ambulance-type motor vehicle which is used exclusively for the purpose of transporting any medically incapacitated individual, except any such vehicle used to transport any such individual for payment.
[Ord. No. 217, 8-12-1997; Ord. No. 231, 9-12-2000]
The following provisions and procedures shall apply to the assignment of delinquent tax liens:
(1) 
Pursuant to section 12-195h of the General Statutes, the town has the power to assign any liens filed by the tax collector to secure unpaid taxes on real property by resolution of the town council.
(2) 
The town council has found it useful to assign delinquent tax liens in order to facilitate the rehabilitation of deteriorating properties and to raise revenue from delinquent accounts.
(3) 
The town council, by resolution, shall from time to time, upon recommendation of the Mayor, assign such tax liens securing unpaid taxes on real estate for such consideration as is negotiated between the town and the assignee in accordance with the provisions of this section and a policy statement entitled "Town of Vernon Policy Statement Governing The Sale, Purchase or Lease of Town Owned Property And The Assignment of Delinquent Tax Liens" adopted by resolution of the town council.
(4) 
The terms of the policy statement entitled "Town of Vernon Policy Statement Governing The Sale, Purchase or Lease of Town Owned Property And The Assignment of Delinquent Tax Liens" are hereby incorporated by reference and made a part hereof.
(5) 
All assignments of tax liens filed by the tax collector to secure unpaid taxes on real property shall be in accordance with section 12-195h, of the General Statutes and the provisions of this section and said policy statement.
(6) 
In assigning delinquent tax liens, the tax collector shall:
a. 
Send letters to taxpayers indicating that the municipality is exploring a tax lien sale; that theirs is in category of liens to be sold; that town will be publicizing the list of liens to be put out for sale and suggesting payment.
b. 
Announce and publicize the municipality's intention to sell delinquent liens.
c. 
Seek approval of the town council as required by Connecticut General Statutes section 12-195h.
d. 
Contact the housing authority to ascertain if there is any interest in the real estate securing the lien for one of their programs. If not;
e. 
Refer to the planning and zoning commission for check against the master plan of development.
(7) 
The auction or sale of any assigned tax liens pursuant to section 12-157 of the General Statutes shall be prohibited.
(8) 
The town council may authorize the town administrator to prepare and conduct a request for proposal (RFP). The following provisions shall be included.
a. 
A prohibition against the successful bidder doing a "sale of real estate for taxes" pursuant to G.S. § 12-157.
b. 
Standards of conduct for collection, including at a minimum compliance with laws and regulations regarding the same.
c. 
Reservation of the right to withdraw any tax liens prior to the award of the contract.
d. 
Reservation of the right to withdraw, extend or amend tax lien procedures at any time or, at its sole discretion, to reject any or all bids, and to withdraw from the sale any delinquent tax liens and to waive informality or technical defects in bids if it is deemed in best interest of Town of Vernon to do so.
e. 
A requirement that the successful bidder must buy all future liens against the liened property until title vests in a new party. If they do not, the RFP shall provide that the liens purchased shall be subordinate in property to the new ones.
f. 
A provision making bidders responsible for conducting their own due diligence.
g. 
Requiring that the successful bidder shall supply the tax collector with monthly reports as to status of collection.
h. 
A statement of firm qualifications, staff qualifications, experience, skills, and disclosure of principals and a description of administrative support available.
i. 
A minimum acceptable bid with the qualification that alternative proposals will be considered in the event that no proposal is for the minimum amount.
j. 
Requiring that the successful bidder shall make a deposit of ten (10) percent of bid.
k. 
Selling liens "as is" with no representation as to value, condition, collectability, or legal status.
l. 
Town will represent that:
1. 
Liens are correct statement of sums date.
2. 
The Town of Vernon has duly recorded certificates of liens.
3. 
The Town of Vernon has legal authority to assign liens and all necessary approvals have been obtained.
4. 
In the event that a court determines by a final, nonappealable judgment that any of the assigned liens or future assigned liens contained is unenforceable due to the negligence or error of the Town of Vernon, the town will refund that portion of the purchase price allocated to that lien, without interest.
5. 
The town shall take no further actions in collecting the taxes secured by the assigned liens or purchased future assigned liens after the date of sale, and that any taxpayers seeking to pay the same shall be referred to the assignee for payment.
6. 
In the event payments are received by the town for any such assigned lien or purchased future assigned lien, the town will immediately forward such sums to assignee, provided assignee is in compliance with all the terms of this agreement.
m. 
A provision requiring the successful bidder to indemnify the town for any claims or liabilities arising out of the collection or enforcement of any assigned lien.
n. 
A provision prohibiting the subsequent assignment/securitization of the sold liens.
o. 
A prohibition against the assignee from pledging, assigning or otherwise using assigned liens to secure any indebtedness to third parties or otherwise transfer to third parties any of the assigned liens without written consent from the town.
(9) 
If the town council authorizes the town administrator to prepare and conduct a request for proposal (RFP) consistent with subsection (8), as amended, then the town administrator shall prepare an agreement for the assignment of tax liens incorporating the request for proposal provisions. The town shall modify provisions of subsection (8)a.—o. of this section for assignments to facilitate the rehabilitation of deteriorating properties where applicable to include the assignment of a tax lien conditioned upon completion of rehabilitative measures, execution of a declaration of restrictive covenants and tax relief for a maximum of one hundred eighty (180) days from assignment.
(10) 
This section shall be effective for not more than ten (10) years from the date of adoption, at which time, if the town council does not or has not acted to renew this section, this section shall be deemed repealed.
(11) 
This section shall be reviewed by the town council annually and at such time the town council may amend or repeal this section if it so chooses.
[Ord. No. 220, 10-6-1998; Ord. No. 287, 9-16-2008]
(a) 
For a charitable, religious or nonprofit organization to qualify for tax-exempt status from the town, an organization must have achieved tax-exempt status issued by the Internal Revenue Service and qualifies for exemption from municipal taxes in accordance with Title 12 of the Connecticut General Statutes.
(b) 
When any charitable, religious or nonprofit organization allows the use of its land, buildings, personal property or other facilities by another charitable, religious or nonprofit organization, said income or compensation received by the lessor shall not subject the real or personal property of the lessor to municipal taxation. The income or compensation received may be in cash or in-kind services.
(c) 
If any charitable, religious or nonprofit organization believes that it has been unlawfully taxed, then that organization may appeal to the board of assessment appeals and then to the superior court in accordance with Connecticut General Statutes.
(d) 
This section shall remain in full force and effect for a period of ten (10) years from the date of its passage and shall thereafter expire unless extended by the town council.
[Ord. No. 264, 9-20-2005]
Pursuant to the provisions of Public Act 05-3 (Section 9) of the June 2005 Special Session.
(1) 
Any person who is domiciled with and the spouse of a member of the armed services of the United States or of any state or of any reserve component there of who has been called to active service in the armed forces of the United States for military operation that are authorized by the President of the United States that entail military action in Iraq and who is serving in the Middle East on the final day that payment of such property tax or installment or part there of is due shall not be charged any interest for period of one year on any property tax or installment or part there of that is payable for real property assessed on the Vernon 2003 grand list.
(2) 
The Vernon Collector of Revenue is authorized to require written proof of the above described status in order to implement the above described waiver of interest.
This section shall be effective for real property accrued on the 2003 grand list. If the Vernon Town Council does not renew this section, more than ten (10) years from date of its adoption, the section is repealed.
[Ord. No. 281, 1-22-2008]
Pursuant to the provisions of Public Act 07-242 of the January 2007 Regular Session of the Connecticut General Assembly:
(1) 
The town shall grant a one thousand dollars ($1,000.00) property tax exemption for any passenger car that has a United States Environmental Protection Agency estimated city or highway gasoline mileage rating of at least forty (40) miles per gallon, as defined in G.S. § 12-412(110), purchased on or after January 1, 2008 and prior to July 1, 2010.
(2) 
The town shall grant a one thousand dollars ($1,000.00) property tax exemption for any hybrid passenger vehicle, as defined in G.S. § 12-412(115), purchased on or after October 1, 2004 and prior to October 1, 2008.
(3) 
The owner of a vehicle that is registered in Vernon and qualifies for this tax exemption may apply for such an exemption with the tax assessor. The Vernon tax assessor is authorized to require such written proof as deemed necessary to confirm that the vehicle complies with the requirements of this section prior to granting such an exemption.
This section shall take effect on July 1, 2008 and shall expire on July 31, 2010 if the town council does not renew it prior to that date.