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.
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."
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.
[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; 10-1-2021]
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 retired in good standing from active service in
the Wethersfield Volunteer Fire Department shall receive an abatement
of up to $1,000 per annum so long as they 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,
2021.