[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.
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.
LOW- AND MODERATE-INCOME HOUSING
OWNER
Definitions. For the purpose of this section, the
following terms shall have the meanings indicated:
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.
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:
(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.
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.
[1]
Editor's Note: Former § 149-13,
Abatement for Mitchell School Associates Limited Partnership, amended
9-4-1990, was repealed 4-7-2008.
A.
AMBULANCE-TYPE VEHICLE
USED EXCLUSIVELY
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:
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.
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; 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.
[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.
[Added 1-4-2022]
A.
Purpose.
(1)
The Town of Wethersfield has adopted this tax incentive policy and
program in accordance with Connecticut General Statutes ("CGS") §
12-65b and 12-65h (as amended).
(2)
The Wethersfield Tax Incentive Policy and Program is designed to
attract new businesses, retain existing businesses and encourage the
expansion of businesses by offering relief from local taxes while
increasing the Town's tax base.
(3)
The Town of Wethersfield considers the tax incentive policy as one
of its primary economic development programs and as a significant
financial accommodation by the Town because of the reduction in tax
revenue that would otherwise be received.
(4)
This policy authorizes the Town Council to enter into temporary tax
abatement agreements in order to fix the increased assessed value
of real property under CGS § 12-65b and/or personal property
under CGS § 12-65h in the manner set forth by this policy
and the criteria listed below
B.
Eligibility.
(1)
In accordance with the provisions of CGS § 12-65b, the
Town Council may enter into written tax agreements with any party
owning or proposing to acquire an interest in real property in Wethersfield,
or with any party owning or proposing to acquire an interest in air
space in Wethersfield, or with any party who is the lessee of, or
who proposes to be the lessee of, air space in Wethersfield in such
a manner that the air space leased or proposed to be leased shall
be assessed to the lessee pursuant to CGS § 12-64, if the
improvements are for one or more of the following business types:
(a)
Office use;
(b)
Retail use;
(c)
Permanent residential use in connection with a residential property
consisting of four or more dwelling units;
(d)
Transient residential use in connection with a residential property
consisting of four or more dwelling units;
(e)
Manufacturing use;
(f)
Warehouse, storage or distribution use;
(g)
Structured multilevel parking use necessary in connection with
a mass transit system;
(h)
Information technology;
(i)
Recreation facilities;
(j)
Transportation facilities;
(k)
Mixed-use development, as defined in CGS § 8-13m;
or
(l)
Use by or on behalf of a health system, as defined in CGS § 19a-508c.
(2)
Only legally existing uses, businesses relocating to the Town, new business development and business expansion listed in Subsection B(1) above and located within a district zoned for such purposes by the Planning and Zoning Commission are eligible to participate in the tax incentive program under this policy.
(3)
A use constituting a home occupation pursuant to the Wethersfield
Zoning Regulations is not eligible to participate in the tax incentive
program under this policy regardless of whether the home occupation
includes one or more activities listed in Subsection 2 B(1) above.
(4)
Only a manufacturing facility or a wholesale and retail business,
as defined in subdivision (72) of CGS § 12-81 are eligible
to participate in the benefits authorized under CGS § 12-65h.
(5)
The project must result in and contribute at least a net increase
of $100,000 in assessed value to the Town's Grand List.
C.
Abatement schedule.
(1)
The Town Council will utilize the following schedule as a guide when
considering tax incentive requests. The percentage of the abatement
may vary from year to year based upon the project needs provided that
the abatement value shall not exceed the maximum average percentage
over the entire term of the agreement. The agreement may be front
loaded, back loaded or a consistent percentage throughout the agreement
term.
(2)
Tax abatements will be limited to the increased assessed value of
a property that is directly linked to the new investment.
(3)
Property taxes on existing land and facilities may not be reduced.
(4)
The Town Council shall determine the specific abatement for each
project based upon the benefits to the Town.
(5)
This schedule lists the minimum increase in assessed value of an
improvements that qualifies a project for an abatement, the maximum
average abatement amount and the maximum abatement time period.
|
Tax Abatement Schedule under CGS 12-65b
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|---|---|---|
|
Increase in Assessed Value of Real Property
|
Maximum Average % Fixed Assessment Over Term
|
Maximum Term
|
|
Over $15 Million
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Up to 50%
|
Up to 6 years
|
|
$7 - $15 Million
|
Up to 50%
|
Up to 5 years
|
|
$3 - $7 Million
|
Up to 40%
|
Up to 4 years
|
|
$500,000 - $3 Million
|
Up to 40%
|
Up to 3 years
|
|
$100,000 - $500,000
|
Up to 30%
|
Up to 2 years
|
|
Tax Abatement Schedule under CGS 12-65h
(Manufacturing Facility or a Wholesale and Retail Business)
| ||
|---|---|---|
|
Increase in Assessed Value of Real Property
|
Maximum Average % Fixed Assessment Over Term
|
Maximum Term
|
|
Over $3 Million
|
Up to 50%
|
Up to 7 years
|
|
$500,000 - $3 Million
|
Up to 50%
|
Up to 2 years
|
|
$25,000 - $500,000
|
Up to 50%
|
Up to 3 years
|
D.
General requirements.
(1)
In considering whether to entering into an abatement agreement, the
Town Council shall consider whether the project will:
(a)
Result in a project that involves the types of businesses deemed eligible by Subsection B of this policy.
(b)
Cause a business to relocate to the Town.
(c)
Cause a business to replace, expand, rehabilitate or remodel
existing buildings.
(d)
Cause the rehabilitation of existing structures for retail business
use.
(e)
Cause a business to construct new buildings.
(f)
Cause a substantial investment in property improvements, new
equipment or other personal property subject to taxation.
(g)
Preserve or increase employment opportunities, with particular
emphasis on employment of Wethersfield residents, Wethersfield-based
contractors or minority, veteran or disable groups.
(h)
Incorporates alternative and sustainable energy and green technology
in the project.
(i)
Result in the reuse or redevelopment of a distressed, blighted
or abandoned property.
(j)
Be located on a targeted site or area as identified in the Wethersfield
Plan of Conservation and Development, or as recommended in other adopted
plan and studies.
(k)
Demonstrates the need for the property tax incentive.
(l)
Provide a product, need or service to the community.
(m)
Improves or renovates an historic structure.
E.
Application procedures.
(1)
It is recommended that interested parties contact the Town's
Economic Development Manager to schedule a meeting to conduct a preapplication
review for the purposes of improving communication with individuals
seeking guidance on any request for a tax incentive under this policy.
The Town encourages prospective applicants to meet with Town staff
as early as possible and get as much information as possible while
the request is in the early planning stages. The preapplication review
process is a free and voluntary process that has been established
to provide an opportunity to meet informally with staff to offer general
advice and guidance, ask questions and to receive input prior to the
submission of a formal application.
(2)
Any eligible party may apply under this policy in writing to the
Economic Development Manager on application forms provided by the
Planning and Economic Development Office. The applicant shall provide
all required information in sufficient detail to allow the Town to
determine costs and benefits associated with the implementation of
a requested tax agreement. At a minimum, this information shall include
the following:
(a)
A completed tax incentive application.
(b)
Project description.
(c)
An estimate of the number and types of jobs to be created by
the project.
(d)
An estimate of the costs of the improvements proposed as part
of the project,
(e)
A project timeline including a construction schedule that includes
anticipated start and completion dates.
(f)
Identification of any other public incentives, which are included
in the project financing,
(g)
The proposed percentage of tax fixing and term.
(h)
The rational for the tax fixing request.
(i)
Copies of the site development plans, building elevation drawings
and/or building plans for the project.
(j)
A financial statement for the project that includes a summary
of all costs for the project including construction and operating
costs and a summary of all projected revenues to include real property,
motor vehicle and personal property taxes to be generated by the project.
The proposed tax fixing schedule shall be included in this analysis
to indicate the total projected tax revenue to the Town over the first
10 years of the project.
(k)
Other information as may be requested by the Town.
(3)
Upon receipt of the completed application, the Economic Development
Manager shall refer the application to the Tax Incentive Program Review
Committee which shall consist of five members as follows: The Town
Manager, Finance Director, Assessor, Economic Development Manager
and designee from the Economic Development and Improvement Commission.
Each application shall be reviewed on a case-by-case basis. The applicant
shall attend the Committee meeting to present the request. After a
thorough review, and within 30 days of receipt of the application,
the recommendation, along with a written analysis, shall be referred
to the Town Council.
(4)
The Town Council shall schedule a public hearing and public presentation
by the applicant at a regular or special meeting of the Council. The
Council shall provide for public comments on the specific tax incentive
requested.
(5)
The Town Council, in its sole discretion, shall either approve, approve with modifications or conditions or deny the application within 35 days from the date of the first regularly scheduled meeting at which the referral appears on the Council's agenda. Granting of the tax abatement shall be subject to a majority vote of the Town Council. The Council's decision shall be based upon the Connecticut General Statutes, the information provided in the application package, the recommendation from the Tax Incentive Program Review Committee and the general requirements contained in Subsection D(1) of this section.
(6)
The total assessed value of the project will be determined by the
Tax Assessor upon final inspection after issuance of certificate of
occupancy. The assessed value will be set in accordance with the Connecticut
General Statutes and will take into consideration revaluations required
under such statutes.
F.
Agreement.
(1)
Pursuant to the Town Council's decision the Town Attorney will
draft a written agreement with the applicant, fixing the assessment
of the real or personal property for the terms of the agreement.
(2)
The agreement will include the appropriate terms and conditions of
this policy, and in particular the following:
(a)
Construction shall commence within 12 months and shall be completed
within 24 months after approval of any such tax agreement, and approval
of the project by the Town's Planning and Zoning Commission,
whichever comes last. In the event that construction is not commenced
and/or completed within the specified time frame, then any agreement
entered into pursuant to this policy shall immediately terminate and
the full amount of the tax (including accrued interest) that would
otherwise be due had no tax abatement agreement been entered shall
immediately become due and payable.
(b)
If an applicant fails to comply with the payment of taxes upon
the due date required, then any agreement entered into pursuant to
this program shall immediately terminate and the full amount of the
tax including accrued interest that would otherwise be due had no
tax abatement agreement shall immediately become due and payable.
(c)
Any person or firm who is delinquent in any taxes, interest
or liens that are due to the Town shall be ineligible to enter into
any such tax agreement under this policy until such delinquencies
or liens are remedied.
(d)
Any tax assessed and levied upon motor vehicles shall not be
subject to any such agreement pursuant to this program and shall remain
due and owing.
(e)
Any applicant requesting a personal property tax incentive must
commit to remain in the Town for a period of two times the length
of the incentive that may be granted. If the taxpayer shall cease
to do business or move from the Town within such period, all taxes
that would have been due shall become due retroactive to the due date
of the taxes deferred, and any delinquencies shall carry interest
as if the taxes had not been deferred.
(f)
Any tax agreement entered into pursuant to this policy shall
not be subject to assignment, transfer or sale without the consent
of the Town Council. In the event that the property that is the subject
of the tax agreement is transferred without the Town Council's
consent that the agreement be assigned to the person acquiring the
property, then the agreement shall terminate as of the date of the
transfer and the full amount of the tax (including accrued interest)
that would otherwise be due had no tax abatement agreement been entered
shall immediately become due and payable, unless alternative arrangements
are authorized by the Town Council.
(g)
The term of the tax fixing agreement shall commence with the
October 1 Grand List immediately following the earliest of (1) the
issuance of a certificate of occupancy, or (2) the completion of the
construction.
(h)
During the construction period, but for no longer than 24 months,
the assessment of the property will be fixed at preconstruction assessed
value.
(i)
If the applicant is a tenant or if an owner is applying on behalf
of a tenant, tax benefits shall be reflected in the lease and shall
be so demonstrated to the Town. Any such lease shall be for a term
which is at least as long as the tax benefit period.
(3)
The agreement will be executed by the Town Manager and the applicant.
(4)
The agreement shall be filed on the land records of the Town of Wethersfield.
G.
Town Council authority.
(1)
Nothing in this policy shall require the Town Council to enter into
a tax agreement.
(2)
In the event of unusual or extraordinary circumstances, the Town
Council reserves the right to alter or waive any of the provisions
of this policy not inconsistent with the requirements of CGS §§ 12-65b
and 12-65h.
(3)
Any final decision to grant and to establish the terms of agreement
of a tax abatement incentive pursuant to this policy shall be within
the sole discretion of the Wethersfield Town Council.
