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Town of Guilford, CT
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Division 2: Ordinances and Resolutions
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Part II: General Legislation
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Chapter 247 Taxation
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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 and disqualification.
§ 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
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§ 247-45
Definition.
§ 247-46
Tax abatement contract.