Pursuant to Section 12-81(57) of the Connecticut
General Statutes, any solar energy generating system installed for the generation
of energy for private residential use, provided that such installation
occurs on or after October 1, 1977, and before October 1, 1991, shall
be exempt from taxation to the extent of the amount by which the assessed
valuation of such real property equipped with such solar energy generating
system exceeds the assessed valuation of such real property equipped
with a conventional system, exclusive of any portion of such system
related to such solar system. This exemption shall only be applicable
in the first 15 assessment years following the installation of such
system.
As used in this article, the following terms
shall have the meanings indicated:
SOLAR ENERGY GENERATING SYSTEM
Equipment which is designed, operated and installed as a
system at any private residential location, which utilizes solar energy
to replace oil, gas or electricity for consumption at such location
and which meets standards established by regulation by the Secretary
of the Office of Policy and Management.
Any person who desires to claim the exemption
provided in this article shall file with the Assessor in the Town
of Cromwell, within 30 days following the annual assessment date,
written application claiming such exemption on a form as prescribed
by the Commissioner of Revenue Services. 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.