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City of Middletown, CT
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2024-02-05
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The Code
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Part II: General Legislation
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Chapter 272 Taxation
The Charter
Ch C
Charter
The Code
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 5
Agencies
Ch 9
Authorities
Ch 14
Boards, Committees and Commissions
Ch 19
Capital Improvements
Ch 23
Common Council
Ch 26
Contracts
Ch 31
Departments
Ch 36
Elections
Ch 40
Ethics
Ch 44
Financial Procedures
Ch 47
Funds
Ch 53
Housing Partnership
Ch 58
Investment Policy
Ch 69
Officers and Employees
Ch 74
Personnel
Ch 78
Purchasing
Ch 85
Seal
Part II: General Legislation
Ch 98
Alarms
Ch 101
Alcoholic Beverages
Ch 104
Amusement Devices
Ch 107
Animals
Ch 112
Barbershops, Salons, Tattoo and Body Piercing Studios, and Tanning Salons
Ch 115
Bazaars and Raffles
Ch 120
Building Construction
Ch 126
Burning, Open
Ch 132
Cemeteries
Ch 139
Day-Care Centers
Ch 146
Emergencies
Ch 150
Enterprise Zone
Ch 156
Fair Housing
Ch 161
Fire Prevention
Ch 166
Food and Food Establishments
Ch 171
Hazardous Waste
Ch 174
Historic Preservation
Ch 178
Housing Standards
Ch 188
Showmobile Unit, Rental of
Ch 192
Loitering and Panhandling
Ch 199
Minors
Ch 206
Noise
Ch 214
Parks, Facilities and Recreational Areas
Ch 218
Licensing and Peddling
Ch 223
Planning and Zoning
Ch 228
Farming
Ch 232
Public Property
Ch 241
Sales
Ch 245
Sewage Disposal Systems
Ch 248
Sewers
Ch 253
Solid Waste
Ch 258
Stormwater Management; Illicit Discharges and Connections
Ch 262
Streets, Sidewalks and Parking Areas
Ch 267
Swimming Pools
Ch 272
Taxation
Ch 272 Art I
Tax Abatements, Exemptions, Deferrals and Incentive Programs
§ 272-1
Tax abatement on low- and moderate-income housing.
§ 272-2
Exemption for active solar energy heating or cooling systems.
§ 272-3
Exemption for solar energy electricity generating systems.
§ 272-4
Exemption for passive or hybrid solar energy systems.
§ 272-5
Exemption for solar energy electricity generating systems and cogeneration systems.
§ 272-6
Exemption of certain nonprofit organizations.
§ 272-7
Deferred increased assessment.
§ 272-8
Payment of delinquent motor vehicle taxes.
§ 272-9
Tax and business incentive program.
§ 272-9.1
Tax abatement for 823 Newfield Street.
§ 272-9.2
ARCONN Realty, LLC assignment of tax abatement.
§ 272-9.3
Bysiewicz Senior Living Development (Ameritage Construction Corp., Founder’s Ridge).
§ 272-9.4
Tax Abatement for 100 Bradley Street in favor of LeConche Realty Enterprises, LLC.
§ 272-9.5
Real Estate Assessment Fixing Agreement for Newfield Apartments.
§ 272-9.6
Tax stabilization agreement for 430 Saybrook Road, in favor of Medical Development Associates, LLC.
§ 272-9.7
Tax stabilization agreement for 440 Saybrook Road, in favor of Medical Development Associates, LLC.
§ 272-9.8
Tax Stabilization Agreement for 545 Main Street in favor of 545 Main Realty, LLC.
§ 272-9.9
Real Estate Assessment Fixing Agreement for Newfield Apartments Phase I.
§ 272-9.10
Real Estate Assessment Fixing Agreement for Newfield Apartments Phase II.
§ 272-9.11
Real Estate Assessment Fixing Agreement for Newfield Apartments Phase II-B.
§ 272-10
Additional exemption for veterans based on income.
§ 272-11
Exemption for dwelling of veteran receiving assistance.
§ 272-12
Additional exemption for persons who are blind.
§ 272-13
Additional exemption for persons permanently and totally disabled.
§ 272-14
Downtown special services district.
§ 272-15
Exemption for certain modified handicap accessible motor vehicles.
§ 272-16
Urban Rehabilitation Homeownership Program tax deferral.
§ 272-16.1
Property tax exemption for Gold Star parents and spouses
§ 272-16.2
Historical structure rehabilitation tax abatement.
§ 272-16.2.1
Historical Structure Rehabilitation Tax Abatement for the William Southmayd House at 73 Main Street.
§ 272-16.2.2
Historical structure rehabilitation tax abatement for the Dr. Abijah Moore House at 135 High Street.
Ch 272 Art II
Senior Citizen Tax Relief
§ 272-17
Requirements; reimbursement; eligibility.
§ 272-18
Extent of credit.
§ 272-19
Application; certificate of tax credit; appeals.
§ 272-20
Age and income qualifications; local option tax credits and deferrals.
§ 272-21
Local option tax freeze.
§ 272-22
Effective date; expiration.
Ch 272 Art III
Miscellaneous Provisions
§ 272-23
Income and expense penalty waiver.
Ch 277
Trees
Ch 285
Vehicles and Traffic
Ch 292
Water
Ch 296
Weapons
Ch 300
Wells
Ch 305
Wrecker Services
Appendix
Ch A311
Fire Districts
Derivation Table
Ch DT
Derivation Table
Disposition List
Ch DL
Disposition List
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Chapter 272
Taxation
[HISTORY: Adopted by the Common Council of the City of Middletown 2-8-1978 as Ch. 28 of the 1978 Code. Amendments noted where applicable.]
Article I
Tax Abatements, Exemptions, Deferrals and Incentive Programs
chevron_right
§ 272-1
Tax abatement on low- and moderate-income housing.
chevron_right
§ 272-2
Exemption for active solar energy heating or cooling systems.
chevron_right
§ 272-3
Exemption for solar energy electricity generating systems.
chevron_right
§ 272-4
Exemption for passive or hybrid solar energy systems.
chevron_right
§ 272-5
Exemption for solar energy electricity generating systems and cogeneration systems.
chevron_right
§ 272-6
Exemption of certain nonprofit organizations.
chevron_right
§ 272-7
Deferred increased assessment.
chevron_right
§ 272-8
Payment of delinquent motor vehicle taxes.
chevron_right
§ 272-9
Tax and business incentive program.
chevron_right
§ 272-9.1
Tax abatement for 823 Newfield Street.
chevron_right
§ 272-9.2
ARCONN Realty, LLC assignment of tax abatement.
chevron_right
§ 272-9.3
Bysiewicz Senior Living Development (Ameritage Construction Corp., Founder’s Ridge).
chevron_right
§ 272-9.4
Tax Abatement for 100 Bradley Street in favor of LeConche Realty Enterprises, LLC.
chevron_right
§ 272-9.5
Real Estate Assessment Fixing Agreement for Newfield Apartments.
chevron_right
§ 272-9.6
Tax stabilization agreement for 430 Saybrook Road, in favor of Medical Development Associates, LLC.
chevron_right
§ 272-9.7
Tax stabilization agreement for 440 Saybrook Road, in favor of Medical Development Associates, LLC.
chevron_right
§ 272-9.8
Tax Stabilization Agreement for 545 Main Street in favor of 545 Main Realty, LLC.
chevron_right
§ 272-9.9
Real Estate Assessment Fixing Agreement for Newfield Apartments Phase I.
chevron_right
§ 272-9.10
Real Estate Assessment Fixing Agreement for Newfield Apartments Phase II.
chevron_right
§ 272-9.11
Real Estate Assessment Fixing Agreement for Newfield Apartments Phase II-B.
chevron_right
§ 272-10
Additional exemption for veterans based on income.
chevron_right
§ 272-11
Exemption for dwelling of veteran receiving assistance.
chevron_right
§ 272-12
Additional exemption for persons who are blind.
chevron_right
§ 272-13
Additional exemption for persons permanently and totally disabled.
chevron_right
§ 272-14
Downtown special services district.
chevron_right
§ 272-15
Exemption for certain modified handicap accessible motor vehicles.
chevron_right
§ 272-16
Urban Rehabilitation Homeownership Program tax deferral.
chevron_right
§ 272-16.1
Property tax exemption for Gold Star parents and spouses
chevron_right
§ 272-16.2
Historical structure rehabilitation tax abatement.
chevron_right
§ 272-16.2.1
Historical Structure Rehabilitation Tax Abatement for the William Southmayd House at 73 Main Street.
chevron_right
§ 272-16.2.2
Historical structure rehabilitation tax abatement for the Dr. Abijah Moore House at 135 High Street.
chevron_right
Article II
Senior Citizen Tax Relief
chevron_right
§ 272-17
Requirements; reimbursement; eligibility.
chevron_right
§ 272-18
Extent of credit.
chevron_right
§ 272-19
Application; certificate of tax credit; appeals.
chevron_right
§ 272-20
Age and income qualifications; local option tax credits and deferrals.
chevron_right
§ 272-21
Local option tax freeze.
chevron_right
§ 272-22
Effective date; expiration.
chevron_right
Article III
Miscellaneous Provisions
chevron_right
§ 272-23
Income and expense penalty waiver.
chevron_right