Town of Wethersfield, CT
Hartford County
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents
[HISTORY: Adopted by the Town Council of the Town of Wethersfield as Secs. 4-1-1 through 4-1-16 of the Code of 1972. Amendments noted where applicable.]
The Town adopts a uniform fiscal and tax year pursuant to the provision of Section 7-382 of the General Statutes.
The taxes of the Town shall become due and payable on July first of each year; provided, however, that such taxes may be paid in two equal semiannual installments, the first installment being payable on July first and the second installment on January first following; and provided further, that if any such first installment is not paid on or prior to August first, the whole tax shall be presumed to have become due and payable on July first and bear the interest prescribed by law from that date.
A. 
The Town Manager is authorized to make out and sign rate bills for the collection of taxes, a duty performed by the Board of Selectmen prior to the adoption of the Charter.
B. 
The Manager, with the approval of the Council, is authorized and directed to discharge the powers and duties concerning abatement and refund of taxes which are conferred by the General Statutes upon Selectmen.
Pursuant to Chapter 108 of the General Statutes and as recommended by the Manager, a reserve fund is created to be known as the "Reserve Fund For Capital and Nonrecurring Expenditures."
A. 
Pursuant to Section 12-81b of the Connecticut General Statutes, and dwelling houses and land owned or held in trust for any religious organization and used by its officiating clergymen, as defined in Section 12-81(15) of the Connecticut General Statutes, as the same may be amended from time to time, shall be exempt from the payment of taxes to the Town of Wethersfield as of the date of acquisition of said property and shall be reimbursed for any taxes actually paid in advance at the closing of said property to the grantor thereof on account of taxes paid for a period subsequent to the acquisition date.
B. 
Any request for reimbursement and exemption shall be made, in writing, to the Tax Assessor, accompanied by such documentation as shall be deemed necessary to verify said request. Within 30 days after the receipt of all requested documentation, the Town Council shall, by motion, act upon said request for exemption and reimbursement. If approved, the Tax Assessor shall issue a certificate of tax abatement to the Tax Collector and shall thereupon correct the rate book and/or tax bills accordingly.
The Town adopts the provisions of Section 12-81f of the General Statutes, as amended by Public Act 84-486, providing that any veteran or surviving spouse entitled to an exemption from property tax in accordance with Subdivisions (19) and (22) of Section 12-81 shall be entitled to an additional exemption from such tax in the amount of $1,000, subject to income limitations.
A. 
The Town adopts the provisions of Public Act 85-165 and Public Act 85-294, providing that any blind person or disabled person entitled to exemptions from property tax in accordance with Subdivisions (17) and (55) of Section 12-81 of the General Statutes, respectively, shall be entitled to additional exemptions from such tax in the amounts of $2,000 and $1,000, respectively, subject to income limitations.
B. 
Pursuant to Public Act 87-91, the Town of Wethersfield does hereby provide property tax relief as the same is defined in Connecticut General Statutes Section 12-129n, as amended by Public Act 87-91, with respect to real property owned and occupied as a principal residence by residents of Wethersfield who are 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 requirements under social security.
C. 
Pursuant to said Connecticut General Statutes Section 12-129n, the Town of Wethersfield does hereby also provide property tax relief with respect to real property owned and occupied as their principal residence by residents of the Town of Wethersfield who are 65 years of age and over, or whose spouses living with them are 65 years of age, or who are 60 years of age or over and the surviving spouse of a taxpayer qualified in the Town of Wethersfield under Connecticut General Statutes Section 12-129n, as amended, at the time of his death, or with respect to real property on which such residents or their spouses are liable for taxes under Connecticut General Statutes Section 12-48.
D. 
Such tax relief shall be provided to those eligible persons under either Subsection B or C, provided that such residents or their spouses have been taxpayers of the Town of Wethersfield for one year immediately preceding their receipt of tax benefits under Subsections B through F hereof and meet the requirements of the Town with respect to maximum income allowable during the calendar year for the tax relief provided for in Subsections B through F hereof. No such property tax relief, together with any relief received by any such resident under the provisions of Sections 12-129b and 12-129c, 12-129h[1] or 12-170aa shall exceed in the aggregate 75% of the tax which would, except for said sections 12-129b and 12-129c, 12-129h[2] or 12-170aa and this section, be laid against the taxpayer.
[1]
Editor's Note: C.G.S. § 12-129h was repealed by P.A. 99-89, § 9, effective 6-3-1999.
[2]
Editor's Note: C.G.S. § 12-129h was repealed by P.A. 99-89, § 9, effective 6-3-1999.
E. 
Subsections B through F hereof shall be applicable to the assessment year commencing October 1, 1987, and each assessment year thereafter.
F. 
Incorporated by reference thereto are all of the other applicable provisions of Connecticut General Statutes Section 12-129n, as amended by Public Act 87-91.
A. 
Definitions. For the purpose of this section, the following terms shall have the meanings indicated:
LOW- AND MODERATE-INCOME HOUSING
Housing, the construction or rehabilitation of which is aided or assisted in any way by any federal or state statute, which housing is subject to regulation or supervision or rents, charges or sale prices and methods of operation by a governmental agency under a regulatory agreement or other instrument which restricts occupancy of such housing to persons or families whose incomes do not exceed prescribed limits, and shall be deemed to include the property on which such housing is situated.
OWNER
A person or persons, partnership, joint venture or corporation who or which has executed or will execute a regulatory agreement or other instrument with a governmental agency which limits occupancy of the low- and moderate-income housing owned or to be owned by such person or persons, partnership, joint venture or corporation to persons or families whose incomes do not exceed prescribed limits.
B. 
Contracts for abatement.
(1) 
The Town Council may, by a majority vote, enter into contracts for the Town with owners of low- and moderate-income housing granting abatement, in whole or in part, of the real property taxes on such housing, provided that such abatement need not be conditioned upon receipt of state reimbursement to the Town for such abatement and provided further that each such contract shall require that the owner apply the money equivalent of the taxes so abated to one or more of the following specified purposes:
(a) 
To reduce rents below the levels which would be achieved in the absence of abatement;
(b) 
To improve housing quality and design;
(c) 
To effect occupancy by persons and families of varying income levels, within prescribed limits; or
(d) 
To provide necessary related facilities.
(2) 
The amount of such abatement shall be established in each such contract, giving due consideration to the purpose or purposes to which the money equivalent of the taxes so abated is to be applied.
C. 
Term. The abatement shall become effective on the date specified in the contract between the Town and the owner of low- and moderate-income housing, and said contract shall specify whether or not any prepaid taxes shall be refunded to the owner. The term of abatement shall extend for the remainder of the fiscal year in which such abatement becomes effective and may continue for a period not to exceed 39 consecutive fiscal years thereafter, provided that such abatement shall terminate at any time when the property for which tax abatement had been granted is not used solely for low- and moderate-income housing.
D. 
Valuation. For the purpose of determining the amount of taxes to be abated as aforesaid, the present true and actual value of low- and moderate-income housing on which rents and carrying charges are limited by regulatory agreement with or otherwise regulated by the federal or state government or department or agency thereof shall be based upon and shall not exceed the capitalized value of the net rental income of such housing, provided that for the purposes of this section, "net rental income" shall mean gross income as limited by the schedule of rents or carrying charges, less reasonable operating expenses and property taxes.
E. 
State assistance. The Town of Wethersfield may, by a majority vote of the Town Council, enter into contracts with the state for financial assistance by the state in the form of reimbursement for all or any part of the tax abatement granted to an owner of low- and moderate-income housing in accordance with this section, but the entering into of such a contract for financial assistance need not be a condition of any tax abatement.
A. 
The Town of Wethersfield hereby abates up to 100% of the ad valorem taxes applicable to the following described property for a period of not more than 40 consecutive years, provided that the final amount of abated taxes shall be determined by a contract entered into pursuant to the terms of Subsection B hereof, subject to ratification by vote of the Town Council: All land and buildings owned by First Church Housing Corporation and used by said corporation for moderate-income elderly housing, said housing being located on a parcel of land of approximately five acres in the Town of Wethersfield, situated between Wells Road, Wolcott Hill Road, Belcher Road, Emerson Street and Savage Road.
B. 
The Town Manager is hereby authorized, directed and empowered to execute in the name of and on behalf of the Town of Wethersfield a tax abatement contract with the First Church Housing Corporation, which contract shall be in conformity with § 149-8B through D enacted by the Town of Wethersfield, with the First Church Housing Corporation.
A. 
Extent of exemptions; period of time applicable. Pursuant to Section 12-81(56) of the Connecticut General Statutes, any building or addition to a building, the construction of which is commenced on or after the effective date of this section (enacted May 16, 1977) and before October 1, 1991, which is equipped with a solar-energy heating or cooling system shall be exempt from taxation 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 a conventional heating or cooling system, exclusive of any portion of such system related to solar energy, provided that this exemption shall only apply to the first 15 assessment years following the construction of such building or addition.
B. 
Definitions. As used in this section, "solar-energy heating or cooling system" means equipment, including windmills and waterwheels, 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 for the State of Connecticut.
C. 
Time limit for filing. Any person who desires to claim the exemption provided in this section shall file with the Assessor for the Town of Wethersfield, within 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 said manner and form within the time limit prescribed shall constitute a waiver of the right of such exemption for the assessment year.
[Added 6-5-2006]
A. 
Pursuant to § 12-81(57) of the Connecticut General Statutes, any Class I renewable energy source, installed for the generation of electricity for private residential use, shall be exempt from taxation provided such installation occurs on or after the effective date of this section and before October 1, 2020. Such Class I renewable energy source shall be exempt only to the extent of the amount by which the assessed valuation of such real property equipped with such Class I renewable energy source exceeds the assessed valuation of such real property equipped with a conventional energy source. Such exemption shall only apply to the first 15 assessment years following construction of such building or addition.
B. 
As used in this section, "Class I renewable energy source" shall have the meaning contained in Connecticut General Statutes § 16-1(26), as it is now or may be amended.
C. 
Any person who desires to claim the exemption provided in this subsection shall file with the assessor for the Town of Wethersfield, within 30 days following the annual assessment date, written application claiming such exemption on a form as prescribed by the Tax Assessor. Failure to file such 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.
A. 
The Town of Wethersfield hereby abates 100% of the ad valorem taxes applicable to the following described property for a period of not more than 40 consecutive years beginning with the October 1, 1981, Grand List: all land and buildings owned by Cerebral Palsy Housing, Inc., and used by said corporation for moderate-income handicapped housing, said housing being located on a parcel of land of approximately 2.515 acres in the Town of Wethersfield, situated between Maple Street and Mill Woods Park and known as Lasher Court.
B. 
The Town Manager is hereby authorized, directed and empowered to execute in the name of and on behalf of the Town of Wethersfield a tax abatement contract with Cerebral Palsy Housing, Inc., which contract shall be in conformity with § 149-8.
A. 
The Town of Wethersfield hereby abates the ad valorem taxes applicable to the following described property to the amount of $6,150 per year for a period of not more than 40 consecutive years: all land and buildings owned by the American Hellenic Educational Progressive Association, Inc. (AHEPA 58 Inc.), used by said corporation for moderate-income elderly housing, and known as the AHEPA Anthan Hale Senior Center, said housing being located on a parcel of land of approximately 1.44 acres in the Town of Wethersfield, situated on the Berlin Turnpike.
B. 
The Town Manager is hereby authorized, directed and empowered to execute in the name of and on behalf of the Town of Wethersfield a tax abatement contract with AHEPA 58 Inc., which contract shall be in conformity with § 149-8.
[1]
Editor's Note: Former § 149-13, Abatement for Mitchell School Associates Limited Partnership, amended 9-4-1990, was repealed 4-7-2008.
A. 
There is hereby created, pursuant to Section 12-81c of the Connecticut General Statutes, an exemption from personal property taxation for 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. For purposes of this section:
AMBULANCE-TYPE VEHICLE
Any motor vehicle specially equipped or modified in a significant way for the purpose of transporting medically incapacitated individuals, including but not limited to the inclusion of special hand controls, lifts, ramps, the equipping of stretchers or other special seating and significant modifications to accommodate medical equipment such as oxygen or mechanical respirators.
USED EXCLUSIVELY
The vehicle is used and devoted primarily and inherently for the purpose of transporting medically incapacitated individuals and does not mean vehicles partly for transporting medically incapacitated individuals and partly for other purposes.
B. 
Procedure for obtaining exemption. Any owner of any such motor vehicle used for the purposes as stated in this section shall apply to the Assessor's office of the Town of Wethersfield for such personal property tax exemption. The Assessor's office shall determine whether or not said motor vehicle has been adapted and/or modified and that it will be used exclusively for the purpose of transporting a medically incapacitated individual for no payment.
C. 
Applications for such exemptions must be filed annually with the Assessor's office not later than 30 days following the assessment date with respect to which such exemption is claimed or for vehicles purchased on or after October 2 or on or before July 31 of the assessment year for which such exemption is requested, not later than 30 days after such purchase or modifications have been made to the owner's existing vehicle.
[Added 4-4-1994; 8-6-2001]
A. 
Property tax exemptions as provided by § 12-81(21)C of the Connecticut General Statutes, for veterans who served in the Army, Navy, Marine Corps, Coast Guard or Air Force of the United States and who have received financial assistance for specially adapted housing under the provisions of Section 801 of Title 38 of the United States Code are authorized and directed to be granted by the Assessor of the Town, upon satisfactory proof of claim verified by the Veterans Administration.
B. 
Said exemption shall also be allowed on such housing unit owned by the surviving spouse of said veteran while such spouse remains a widow or widower; or upon the termination of any subsequent marriage of such spouse by dissolution, annulment or death; or by such veteran and spouse while occupying such premises as a residence.
[Added 8-17-1998]
The Town hereby adopts the provisions of Subsection (a) of Section 12-71b of the Connecticut General Statutes, as amended by Public Act 98-261, providing that any person who owns a motor vehicle which is not registered with the Commissioner of Motor Vehicles on the first day of October in any assessment year and which is registered subsequent to said first day of October but prior to the first day of August in such assessment year shall be liable for the payment of property tax with respect to such motor vehicle in the Town where such motor vehicle is subject to property tax, in an amount as hereinafter provided, on the first day of January immediately subsequent to the end of such assessment year. The property tax payable with respect to such motor vehicle on said first day of January shall be in the amount which would be payable if such motor vehicle had been entered in the taxable list of the Town where such motor vehicle is subject to property tax on the first day of October in such assessment year if such registration occurs prior to the first day of November. If such registration occurs on or after the first day of November but prior to the first day of August in such assessment year, such tax shall be a pro rata portion of the amount of tax payable if such motor vehicle had been entered in the taxable list of such Town on October 1 in such assessment year to be determined by a ratio, the numerator of which shall be the number of days from the date of such registration, including the day on which the registration occurs, to the first day of October next succeeding, and the denominator of which shall be 365.
[Added 5-15-2000; amended 5-5-2008]
A. 
The property taxes of each volunteer firefighter of the Wethersfield Volunteer Fire Department who earns a "good year of service" under the terms and requirements of the Town of Wethersfield Volunteer Firefighter's Pension Plan in the preceding recorded year shall have any real and/or motor vehicle taxes owed to the Town of Wethersfield by such firefighter abated or they may elect a payment in cash in an amount up to but not to exceed $1,000 per fiscal year for either option. If the election is to have real and/or motor vehicle taxes abated then any remaining amounts up the $1,000 limit may be paid in cash to the firefighter. The cash payment may be subject to IRS and federal wage laws and will be taxed as appropriate if paid in cash.
B. 
On or before the April 30th prior to each fiscal year, the Chief of the Wethersfield Volunteer Fire Department shall present to the Tax Assessor, a written, certified statement, which statement shall include the name and address of said firefighter, and shall certify that said firefighter has earned a "good year of service" under the terms and requirements of the Town of Wethersfield Volunteer Firefighters Pension Plan for the preceding recorded year.
C. 
Years of service shall not be deemed to have been interrupted by department medical leave, by active military service with the United States, or by injury resulting from participation in authorized fire-fighting activities. When a person has served as a volunteer firefighter, left such service, and then returned to volunteer fire-fighting duty, the person shall not be eligible for the tax abatement until after he or she has completed one "good year of service" under the terms and requirements of the Town of Wethersfield Volunteer Firefighters Pension Plan for the preceding recorded year.
D. 
The tax abatement under this section shall be applied against any real property taxes owing to the Town of Wethersfield. However, if a volunteer firefighter does not owe any real property taxes, or if any balance of the $1,000 abatement remains after application to any real property taxes, then the abatement or balance thereof shall be applied against any motor vehicle taxes owing to the Town of Wethersfield and/or the volunteer firefighter may elect a payment in cash in an amount up to but not to exceed $1,000 per fiscal year for either option.
E. 
The Tax Collector and Assessor of the Town of Wethersfield shall maintain a record of all taxes abated in accordance with this section.
F. 
The tax abatement under this section shall be applicable for any real property or motor vehicle of a volunteer firefighter eligible for such abatement whether such property is owned individually, jointly, or as tenant in common with one or more other persons.
G. 
Any volunteer firefighter who reaches age 62 and has earned a minimum of 20 "good years of service" as an active volunteer firefighter and who retires in good standing from active service in the Wethersfield Volunteer Fire Department shall continue to receive an abatement of up to $1,000 per annum so long as they continue to reside and own property in the Town of Wethersfield.
H. 
This section shall take effect and shall be applicable to taxes owing beginning with taxes on the Grand List of October 1, 2008.
[Added 6-19-2000]
A. 
The property taxes of each volunteer member of the Wethersfield Volunteer Ambulance Association who is a resident Wethersfield and who volunteers his or her services as an emergency medical technician, paramedic or ambulance driver with the Town of Wethersfield and who earns a "good year" under the terms and requirements of the Wethersfield Volunteer Ambulance Association's Good Year Program in the preceding recorded year shall have any real and/or motor vehicle taxes owed to the Town of Wethersfield by such volunteer abated or they may elect a payment in cash in an amount up to but not to exceed $1,000 per fiscal year for either option. If the election is to have real and/or motor vehicle taxes abated then any remaining amounts up the $1,000 limit may be paid in cash to the volunteer. The cash payment may be subject to IRS and federal wage laws and will be taxed as appropriate if paid in cash.
B. 
In order to obtain a "good year" under the terms and requirements of the Wethersfield Volunteer Ambulance Association's Good Year Program, a volunteer member must volunteer an average of 36 hours per month and a minimum of 432 hours per year; must attend 75% of monthly training and/or meetings; and must remain current with all requirements so as to uphold his or her certification with the State of Connecticut.
[Amended 5-5-2008]
[Added 6-5-2006]
A. 
The Tax Assessor for the Town of Wethersfield may enter into a written agreement with an owner of residential real property who agrees to improve, rehabilitate or renovate such property in order to accommodate physically disabled persons. The Assessor may, as part of said agreement and in accordance with the provisions of Connecticut General Statutes § 12-65g, fix the assessment on such property as of the date of the agreement for a period of not longer than five years and to defer any increase in assessment attributable to such improvement, rehabilitation or renovation during such period, provided:
(1) 
The agreement shall be approved by the Building Official of the Town of Wethersfield;
(2) 
Such improvement, rehabilitation or renovation shall conform to the applicable accessibility portions of the State Building Code and be completed not later than three years from the date of the agreement and, upon completion, shall be subject to inspection and certification by the Wethersfield Building Official for conformity with the applicable provisions of the Building Code and of the agreement;
(3) 
Such owner shall submit documentation of such physical disability satisfactory to the Assessor and thereafter shall annually certify his continued eligibility for the benefits of this section;
(4) 
Such owner shall not be in default, during any period covered by the agreement, of any obligations owed to the Town of Wethersfield.
B. 
The provisions of this section shall apply only to owner-occupied, single-family dwellings and to owner-occupied apartment buildings intended for not more than four families.
C. 
The agreement shall terminate upon the earlier of the expiration of the period fixed in the agreement, the failure of the owner to demonstrate continued eligibility for the benefits of this section, or the sale or transfer of the property.
D. 
As used in this section, the term "physically disabled" shall mean an individual that has any chronic physical handicap, infirmity or impairment, whether congenital or resulting from bodily injury, organic processes or changes or from illness, including, but not limited to, epilepsy, blindness, deafness or hearing impairment or reliance on a wheelchair or other remedial appliance or device.
[Added 9-16-2008]
A. 
Exemption authorized. This section is adopted in accordance with the authority granted by Section 19 of Public Act 07-242.
B. 
Exemption. The Town of Wethersfield hereby enacts a property tax exemption for any high-mileage motor vehicle, as defined by § 12-412(110) of the Connecticut General Statutes, and for any hybrid passenger car, as defined by § 12-412(115) of the Connecticut General Statutes. The amount of the exemption shall be limited to $1,000 of the assessed value of each such vehicle.
C. 
Application. An owner of a high-mileage motor vehicle or hybrid passenger car registered in the Town of Wethersfield must apply for this property tax exemption by filing an application with the Assessor on or before the annual assessment date of October 1. The Assessor is authorized to make rules and procedures to implement the above exemption, including, but not limited to, requiring the applicant to provide written proof as deemed sufficient by the Assessor to confirm that the vehicle qualifies for the exemption.
D. 
Expiration. The property tax exemption provided by this section shall become effective upon passage but shall expire on July 31, 2010, unless prior to said date the Town Council, by ordinance, extends the expiration date.
[Added 2-20-2018]
A. 
Purpose. The purpose of this section is to authorize the property tax exemption allowed by Public Act 17-65, in accordance with all of the terms and requirements of said Public Act, for any parent whose child was killed in action, or the surviving spouse of a person who was killed in action, while performing active military duty with the armed forces.
B. 
Exemption. Effective for assessment years commencing on or after October 1, 2017, any parent whose child was killed in action, or the surviving spouse of a person who was killed in action, while performing active military duty with the armed forces, as defined in Subsection (a) of Section 27-103 of the general statutes, which parent or surviving spouse is a resident of Wethersfield, shall be entitled to an exemption from property tax, provided such parent's or surviving spouse's qualifying income does not exceed the sum of the maximum qualifying income for individuals if unmarried, or jointly with spouse if married as set forth in Section 12-81l of the Connecticut General Statutes, as amended, plus $25,000. The exemption provided for under this section shall be applied to the assessed value of an eligible parent's or surviving spouse's property in an amount up to 10% of such assessed value or $20,000, whichever is greater.
C. 
Application for exemption and additional limitations.
(1) 
Any person claiming to be entitled to an exemption from taxation under this section shall give notice to the Town Clerk that he or she is entitled to such exemption and 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 exemption is claimed.
(2) 
No Assessor, Board of Assessment Appeals or other official shall allow such claim for exemption unless such parent or surviving spouse has proved his or her right to such exemption and unless an application and all required evidence in support thereof has been filed in the office of the Town Clerk. Exemptions so proven shall take effect on the next succeeding assessment day.
(3) 
The exemption provided for under this section shall be in addition to any exemption to which an eligible parent or surviving spouse may be entitled under Section 12-81 of the general statutes. No such eligible parent or surviving spouse entitled to an exemption under section 12-81f or 12-81g of the general statutes and this section shall receive more than one exemption.