Town of Guilford, CT Taxation

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Town of Guilford, CT chevron_right 2024-03-04 info chevron_right Division 2: Ordinances and Resolutions chevron_right Part II: General Legislation chevron_right Chapter 247 Taxation

Division 1: Charter
Ch C Charter
Division 2: Ordinances and Resolutions
Part I: Administrative Legislation
Ch 1 General Provisions
Ch 2 Affordable Housing
Ch 3 Agricultural Commission
Ch 4 Aquifer Protection Agency
Ch 5 Assessment Appeals, Board of
Ch 9 Boards, Commissions and Committees
Ch 14 Conservation Commission
Ch 20 Economic Development Commission
Ch 24 Elections
Ch 27 Emergency Management
Ch 31 Ethics, Code of
Ch 35 First Selectman
Ch 42 Flood and Erosion Control Board
Ch 45 Golf Course Commission
Ch 48 Harbor Management
Ch 50 Hazard Mitigation Commission
Ch 52 Housing Authority
Ch 56 Housing Partnership
Ch 58 Human Rights Commission
Ch 59 Human Services Council
Ch 64 Inland Wetlands Commission
Ch 69 Justices of the Peace
Ch 73 Land Acquisition Commission
Ch 75 Library
Ch 80 Marina Commission
Ch 85 Parks and Recreation Commission
Ch 88 Pensions; Other Post-Employment Benefits
Ch 90 Pool Commission
Ch 92 Public Works Commission
Ch 94 Real Estate, Sale of
Ch 101 Regional Agencies
Ch 106 Shellfish Commission
Ch 110 Social Security
Ch 117 Veterans' Advisory Joint Committee
Ch 119 Water Pollution Control Authority
Ch 123 Youth and Family Services Board
Part II: General Legislation
Ch 129 Alcoholic Beverages
Ch 131 Animals
Ch 136 Bazaars and Raffles
Ch 140 Bingo
Ch 142 Blight
Ch 144 Boats and Boating
Ch 148 Building Construction
Ch 151 Buildings, Numbering of
Ch 154 Buildings, Unsafe
Ch 160 Demolition of Buildings
Ch 164 Farming
Ch 166 Fees
Ch 170 Fires, Outdoor
Ch 174 Floodplain Management
Ch 177 Food Service Establishments
Ch 181 Fuel Storage Tanks
Ch 183 Gas and Oil Exploration
Ch 187 Historic District
Ch 191 Inland Wetlands Regulations
Ch 198 Littering
Ch 202 Loitering
Ch 208 Noise
Ch 211 Open Space
Ch 214 Parks and Public Places
Ch 218 Peddling and Soliciting
Ch 228 Sewage/Septic Disposal
Ch 233 Solid-Fuel-Burning Appliances
Ch 236 Solid Waste and Recycling
Ch 239 Storm Sewers
Ch 241 Streets and Sidewalks
Ch 247 Taxation
Ch 247 Art I Alternate Energy Systems Exemption
§ 247-1 Exemption authorized.
§ 247-2 Effective date.
Ch 247 Art II Nonprofit Organization Exemption
§ 247-3 Effective date of exemption.
§ 247-4 Refunds.
§ 247-5 Application for refund.
§ 247-6 Applicability.
Ch 247 Art III Installment Payments
§ 247-7 Biannual installments.
Ch 247 Art IV Supplementary Tax Relief
§ 247-8 Adoption of plan.
§ 247-9 Eligibility for benefits; age, disability and income requirements.
§ 247-10 Participation in state programs required.
§ 247-11 Limitations on benefits.
§ 247-12 Fractional interests or multiple-family dwellings.
§ 247-13 Unit owners of cooperatives.
§ 247-14 Interest, lien and repayment.
§ 247-15 Annual application required.
Ch 247 Art V Past-Due Taxes
§ 247-16 Deduction from payments.
§ 247-17 Permits to be withheld.
Ch 247 Art VI Ambulance-Type Motor Vehicles Exemption
§ 247-18 Exemption authorized.
§ 247-19 Definitions.
§ 247-20 Application for exemption.
§ 247-21 Medical documentation; expiration of exemption.
§ 247-22 Applicability.
Ch 247 Art VII Elderly Tax Relief Program
§ 247-23 Purpose.
§ 247-24 Eligibility requirements; age; disability; income; residency; participation in state programs; medical expenses.
§ 247-25 Application process.
§ 247-26 Termination of relief.
§ 247-27 Establishing cap and annual review.
§ 247-28 Limitation on benefits.
§ 247-29 Coordination with other tax relief programs.
§ 247-30 Interpretation to be consistent with state tax relief programs.
§ 247-31 Right of appeal.
§ 247-32 Program initiation date.
§ 247-32.1 (Reserved)
Ch 247 Art VIII Property Tax Refunds and Waivers
§ 247-33 Authority of Tax Collector to retain excess payments or waive taxes.
Ch 247 Art IX Tax Exemptions for Farm Machinery and Farm Buildings
§ 247-34 Exemption for farm machinery.
§ 247-35 Exemption for farm buildings.
Ch 247 Art X Veteran's Property Tax Exemption
§ 247-36 Grant of exemption.
§ 247-37 Application for exemption.
§ 247-38 Two-year approval; notification of change required.
§ 247-39 Effective date.
Ch 247 Art XI Disclosure of Income and Expense Information of Rental Property
§ 247-40 Annual disclosure to Assessor.
§ 247-41 Extension for good cause.
§ 247-42 Additional verification.
§ 247-43 Penalty for failure to submit; incomplete or false information.
§ 247-44 Waiver of penalty.
Ch 247 Art XII Tax Abatement for Development of Affordable Housing Units
§ 247-45 Definition.
§ 247-46 Tax abatement contract.
Ch 252 Trees
Ch 258 Vehicles, All-Terrain
Ch 259 Vehicles and Traffic
Ch 264 Water
Division 3: Regulations
Ch 270 General Provisions
Ch 271 Inland Wetlands and Watercourses
Ch 272 Subdivision of Land
Ch 273 Zoning
Appendix
Ch A300 Special Acts
Disposition List
Ch DL Disposition List

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Chapter 247 Taxation

[HISTORY: Adopted by the Town of Guilford as indicated in article histories. Amendments noted where applicable.]

GENERAL REFERENCES

Board of Assessment Appeals — See Ch. 5.

Article I Alternate Energy Systems Exemption

§ 247-1 Exemption authorized.

§ 247-2 Effective date.

Article II Nonprofit Organization Exemption

§ 247-3 Effective date of exemption.

§ 247-4 Refunds.

§ 247-5 Application for refund.

§ 247-6 Applicability.

Article III Installment Payments

§ 247-7 Biannual installments.

Article IV Supplementary Tax Relief

§ 247-8 Adoption of plan.

§ 247-9 Eligibility for benefits; age, disability and income requirements.

§ 247-10 Participation in state programs required.

§ 247-11 Limitations on benefits.

§ 247-12 Fractional interests or multiple-family dwellings.

§ 247-13 Unit owners of cooperatives.

§ 247-14 Interest, lien and repayment.

§ 247-15 Annual application required.

Article V Past-Due Taxes

§ 247-16 Deduction from payments.

§ 247-17 Permits to be withheld.

Article VI Ambulance-Type Motor Vehicles Exemption

§ 247-18 Exemption authorized.

§ 247-19 Definitions.

§ 247-20 Application for exemption.

§ 247-21 Medical documentation; expiration of exemption.

§ 247-22 Applicability.

Article VII Elderly Tax Relief Program

§ 247-23 Purpose.

§ 247-24 Eligibility requirements; age; disability; income; residency; participation in state programs; medical expenses.

§ 247-25 Application process.

§ 247-26 Termination of relief.

§ 247-27 Establishing cap and annual review.

§ 247-28 Limitation on benefits.

§ 247-29 Coordination with other tax relief programs.

§ 247-30 Interpretation to be consistent with state tax relief programs.

§ 247-31 Right of appeal.

§ 247-32 Program initiation date.

§ 247-32.1 (Reserved)

Article VIII Property Tax Refunds and Waivers

§ 247-33 Authority of Tax Collector to retain excess payments or waive taxes.

Article IX Tax Exemptions for Farm Machinery and Farm Buildings

§ 247-34 Exemption for farm machinery.

§ 247-35 Exemption for farm buildings.

Article X Veteran's Property Tax Exemption

§ 247-36 Grant of exemption.

§ 247-37 Application for exemption.

§ 247-38 Two-year approval; notification of change required.

§ 247-39 Effective date.

Article XI Disclosure of Income and Expense Information of Rental Property

§ 247-40 Annual disclosure to Assessor.

§ 247-41 Extension for good cause.

§ 247-42 Additional verification.

§ 247-43 Penalty for failure to submit; incomplete or false information.

§ 247-44 Waiver of penalty.

Article XII Tax Abatement for Development of Affordable Housing Units

§ 247-45 Definition.

§ 247-46 Tax abatement contract.

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