[Code 1969, § 2-4.3; Ord. No. 136, 5-15-1978]
The property tax exemption authorized by C.G.S. § 12-81(7) through (16), inclusive, revised to January 1, 1977, shall be effective as of the date of acquisition of the property to which the exemption applies, intending hereby to adopt and to effectuate the provisions of C.G.S. § 12-81b. The town council, subject to its rules and the provisions of the Charter of the town, shall reimburse any such tax-exempt organization for any tax paid by it for a period subsequent to the date of acquisition and for any tax paid by the prior owner for a period subsequent to the date of acquisition and for which such tax-exempt organization reimbursed such owner on the transfer of title to such property.
[Ord. No. 204, 2-6-1990; Ord. No. 268, 4-3-2007]
Pursuant to C.G.S. § 8-215, the town manager is authorized to enter into an agreement with Mystic River Homes, Inc., a nonprofit corporation organized and existing under the laws of the State of Connecticut with a principal place of business in the Town of Groton, County of New London, State of Connecticut, for a full abatement of taxes on the land and buildings located in the village of Noank, Town of Groton, Connecticut that comprise the 46 units of housing used solely for rental to low or moderate-income persons or families which were constructed in or around 1978 (the "housing units"). The housing units to which this section applies have been given an abatement in the amount of 80 percent pursuant to Town of Groton Ordinance No. 107 and the "tax abatement agreement" between the Town of Groton and Mystic River Homes, Inc. authorized by resolution of the town council on June 3, 1974. It is the purpose of this section to increase the abatement to be applied to said housing units from 80 percent to 100 percent. This Ordinance No. 268 shall supersede the provisions of Ordinance No. 107 specifically applicable to said housing units. The remaining provisions of Ordinance No. 107 shall remain in full force and effect. The 80 percent abatement applicable to said housing units shall continue until the execution of the agreement authorized by this section. In no event shall the term of said agreement be longer than the term of the existing agreement. This section shall become effective 44 days after publication of notice of passage.
[Ord. No. 229, 7-18-1995; Ord. No. 285, 12-20-2016]
(a) 
Enterprise zone area. A portion of the town, including Census Tract 7025 (primary tract), a portion of Census Tract 7027 (secondary tract), and three adjacent areas, as identified by the enterprise zone boundary map prepared by the town, approved by the state commissioner of economic development, and on file in the office of planning and development services, is hereby designated an enterprise zone pursuant to C.G.S. § 32-70, as amended.
(b) 
Residential and nonmanufacturing facilities.
(1) 
Residential and commercial property in the enterprise zone which is either newly constructed or rehabilitated subsequent to the designation of the zone shall be eligible for deferral of assessment increases resulting from such construction or rehabilitation for a seven-year period in accordance with the following schedule:
Year
Percentage of Increase Deferred
First
100
Second
100
Third
50
Fourth
40
Fifth
30
Sixth
20
Seventh
10
The cost of this fixed assessment is not reimbursed by the state.
(2) 
Assessment deferrals for residential properties shall cease if:
a. 
For any residential rental property, any dwelling unit in such property is rented to any person whose income exceeds 200 percent of the median family income of the municipality;
b. 
For any condominium conversion declared after the designation of the enterprise zone, any unit is sold to any person whose income exceeds 200 percent of the median family income for the municipality.
(3) 
In the event of a general revaluation by the town in the year in which such improvement is completed, resulting in any increase in the assessment on such property, only that portion of the increase resulting from such improvement shall be deferred. In the event of a general revaluation in any year after the year in which such 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 revaluation.
(4) 
No improvements of any real property which qualifies as a manufacturing facility under C.G.S. § 32-9p(d) shall be eligible for any fixed assessment deferral pursuant to this section.
(5) 
In the event that any owner of real or personal property which has qualified for deferral under this section fails to pay real or personal property taxes on the property receiving an enterprise zone deferral of taxes within 60 calendar days of the date an installment becomes due and payable, the deferral shall cease and payment on the entire assessment will be due.
(6) 
In order to qualify for an assessment deferral under this section, a project consisting of real property improvements, rehabilitation or new construction, must be made pursuant to a building permit first issued for the project subsequent to the effective date of this section [September 7, 1995]. The construction or rehabilitation will be determined to have been completed, and an assessment deferral will commence, the first full tax year following the issuance of a certificate of occupancy. The building owner is responsible for obtaining a certificate of occupancy within a reasonable time period following the completion of the project.
(7) 
Owners of real and personal property must submit to the town affidavits providing such information as may be required by the town to determine eligibility under the program as provided for in the town enterprise zone guidelines.
(8) 
Failure of a property owner to maintain the property in accordance with local property codes, ordinances, and regulations shall also constitute reason to cease the benefits under this section.
(c) 
(Reserved)
(d) 
Enterprise zone advisory committee. In accordance with C.G.S. § 32-70d, as amended, a community enterprise zone board shall be established by separate resolution of the town council.
(e) 
Additional tax abatement.
(1) 
Per C.G.S. § 32-71(e), the Town of Groton, acting through its town council, in its complete discretion, may approve additional tax abatements or deferrals of real property taxes for properties within the enterprise zone created by subsection (a) of Ordinance No. 229, on such terms and subject to such conditions that the town council deems necessary to achieve the purposes of the enterprise zone as manifested in Ordinance No. 229 and in C.G.S. chapter 585, including § 32-71(a) through (e).
(2) 
An applicant for additional tax abatements or deferrals pursuant to this subsection (e) shall comply with all Town of Groton requirements for applications for tax abatements and deferrals under subsection (b) of this section and under the town's enterprise zone description of tax benefits for residential properties and/or enterprise zone guidelines, and shall provide the town council such other information in such forms as the town council requests in support of its application.
(3) 
No such additional abatement or deferral shall be effective unless it is set out in a written agreement between the town and the taxpayer that is approved by the town council upon the recommendation of the town manager, the assessor, the tax collector, and the director of the office of planning and development services, and is approved as to form and legal sufficiency by the town attorney. Any such agreement, whether for an abatement and/or for a deferral, shall be expressly subject to all requirements of C.G.S. § 32-71(b)(2) through (8), inclusive, of Ordinance No. 229, and all requirements of C.G.S. § 32-71(b) through (e), inclusive. Any such written agreement shall include provisions requiring the taxpayer to provide the town with written reports at least annually containing information necessary for the town to determine whether the taxpayer has continued to meet all eligibility requirements hereunder. No such agreement shall have a term longer than 20 years from the date of the issuance of a certificate of occupancy for the improvements upon which it is based, inclusive of any period during which the assessments and/or deferrals provided by subsection (b) of this section are in effect.
[Ord. No. 230, 9-5-1995]
Pursuant to C.G.S. § 8-215, the town manager is authorized to enter into an agreement, after review by the town attorney, with AHEPA 250-III, Inc., a nonprofit corporation organized and existing under the laws of the state for a partial abatement of taxes, as per the agreement, upon land and buildings in the town to be used for low to moderate income senior citizens.
[Ord. No. 240, 3-2-1999]
The Town of Groton hereby enacts a measure, pursuant to the authority under C.G.S. 12-81c, to provide exemption applicable to the assessed value of motor vehicles specially retrofitted to accommodate the disability of the motor vehicle owner. The specific terms and conditions shall be provided on the claim for exemption form.
[Ord. No. 244, 12-19-2000]
There shall be exempt from personal property tax all commercial fishing apparatus having a value of more than $500.00, in accordance with G.S. § 12-81s, without the annual filing of a personal property declaration form.
[Ord. No. 244, 12-19-2000]
The assessor for the town is hereby authorized to waive the 25 percent penalty only for those personal property tax declarations that were filed on time but due to neglect or mistake were improperly signed and/or notarized. This waiver is granted for the reason that the personal property tax declarations were received by the town in a timely manner and any defect was due to neglect or mistake by failure to sign and/or notarize the personal property tax declaration; the assessor shall provide for the publication of the list of all such waivers that are granted by this section. This section shall become effective on the 44th day after publication of the notice of passage of the ordinance and shall be applicable to the October 1, 2000 Grand List and subsequent grand lists.
[Ord. No. 256, 12-9-2003]
In accordance with C.G.S. § 12-81f:
(a) 
Any veteran entitled to an exemption from property tax in accordance with C.G.S. § 12-81(19) shall be entitled to an additional exemption of $10,000.00 of such assessed value applied to the assessed value of an eligible veteran's property, provided such veteran's qualifying income does not exceed the applicable maximum amount as provided under C.G.S. § 12-81l by more than $25,000.00 and provided such veteran complies with the claim and application procedures set forth in subsections (c) and (d).
(b) 
Any veteran's surviving spouse entitled to an exemption from property tax in accordance with C.G.S. § 12-81(22) shall be entitled to an additional exemption of $10,000.00 of such assessed value applied to the assessed value of an eligible surviving spouse's property, provided such surviving spouse's qualifying income does not exceed the applicable maximum amount as provided under C.G.S. § 12-81l by more than $25,000.00 and provided such veteran's spouse complies with the claim and application procedures set forth in subsections (c) and (d) of this section.
(c) 
Any such veteran or spouse submitting a claim for such additional exemption shall be required to file an application on a form prepared for such purpose by the assessor, not later than the assessment date with respect to which such additional exemption is claimed, provided when an applicant has filed for such exemption and received approval for the first time, such applicant shall be required to file for such exemption biennially thereafter, subject to the provisions of subsection (d) of this section. Each such application shall include a copy of such veteran's or spouse's federal income tax return, or in the event such return is not filed such evidence related to income as may be required by the assessor, for the tax year of such veteran or spouse ending immediately prior to the assessment date with respect to which such additional exemption is claimed.
(d) 
Any person who has submitted an application and been approved in any year for the additional exemption under subsection (a) or (b) of this section shall, in the year immediately following approval, be presumed to be qualified for such exemption. During the year immediately following such approval, the assessor shall notify, in writing, each person presumed to be qualified pursuant to this subsection. If any such person has qualifying income in excess of the maximum amount allowed under said subsection (a) or (b), such person shall notify the assessor on or before the next filing date for such exemption and shall be denied such exemption for the assessment year immediately following and for any subsequent year until such person has reapplied and again qualified for such exemption. Any person who fails to notify the assessor of such disqualification shall make payment to the town in the amount of property tax loss related to the exemption improperly taken.
[Ord. No. 257, 12-9-2003]
In accordance with C.G.S. § 12-81i:
(a) 
Any person who meets the eligibility criteria under C.G.S. § 12-81(55) shall be eligible for an exemption from property tax applicable to the assessed value of property up to the amount of $1,000.00, provided such person's qualifying income does not exceed the applicable maximum amount as provided under C.G.S. § 12-81l and provided the person complies with the claim and application procedures set forth in subsection (b).
(b) 
Any person submitting a claim for the exemption as provided for 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. The forms filed by the applicant for the state homeowners' and renters' programs shall be the form accepted by the assessor.
[Ord. No. 299, 4-1-2025]
In accordance with C.G.S. § 12-129:
(a) 
The Town of Groton, by and through its tax collector, shall retain any overpayment of taxes made to the Town provided that the overpayment is less than $5.
[1]
Editor's Note: Former § 14.5-24 was repealed 7-6-2004 by Ord. No. 262. Former § 14.5-24 pertained to the first taxing district and derived from § 2-26 of the 1969 Code and Ord. No. 89, adopted 10-20-1969.
[1]
Editor's Note: Former § 14.5-25 was repealed 7-6-2004 by Ord. No. 263. Former § 14.5-25 pertained to the second taxing district and derived from § 2-27 of the 1969 Code and Ord. No. 90, adopted 10-20-1969.
[Code 1969, § 2-28; Ord. No. 91, 10-20-1969]
The following described territory of the town shall comprise a taxing district to be known as the third taxing district:
(1) 
Being a certain parcel of land owned now, or, formerly by Henry Gardiner and being bounded on the north by the main railroad line of the Penn Central Railroad Company, on the south by Mumford Cove, on the east by the Mumford Cove Subdivision of the Haley Farm Estates, Inc., and on the west by the headwaters of Mumford Cove.
(2) 
All as shown as Parcel D in a map entitled "Fire Districts and Political Subdivisions, September, 1968."