[Adopted BOS 9-9-1980]
Pursuant to Section 12-81(62) of the Connecticut General Statutes, any building, the construction of which is commenced on or after April 20, 1977, and before October 1, 1991, which is equipped with a passive or hybrid solar energy heating or cooling system or any building to which such a system is added on or after April 20, 1977, and before October 1, 1991, shall be exempt from taxation to the extent of any amount by which the assessed valuation of such real property equipped with such a system exceeds the valuation at which such real property would be assessed if built using conventional construction techniques in lieu of construction related to such a system as determined by the assessing officer of the municipality, provided that this exemption shall only apply to the first 15 assessment years following construction of such building or addition of any such system to a building. Any portion of a hybrid solar energy heating or cooling system which is allowed an exemption under the solar energy heating or cooling ordinance[1] shall not be eligible for exemption under this article.
[1]
Editor's Note: See Art. II of this chapter.
On or before October 1, 1980, the Secretary of the Office of Policy and Management of the State of Connecticut shall adopt regulations, in accordance with Chapter 54 of the General Statutes, to define and set standards for passive and hybrid solar energy heating or cooling systems. Any such passive system shall include a solar energy heating or cooling system which utilizes the structural elements of a building to provide for the collection, storage or distribution of energy for water heating or space heating or cooling system which consists of both active and passive elements. These regulations shall be applicable to a claim for this exemption.
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 such manner and form within the time limit prescribed shall constitute a waiver of the right to such exemption for the assessment year.