[Adopted 4-10-1978 by Ord. No. O-Q-1 (Part
42 of the 1991 Compilation)]
[Amended 6-14-2004 by Ord. No. 2004-2]
Pursuant to C.G.S. § 12-81(56), an
exemption from property tax is authorized for a building, the construction
of which is commenced on or after October 1, 1976, and before October
1, 2006, which is equipped with an active solar energy heating or
cooling system as defined in C.G.S. § 12-81(56) or any building
to which a solar energy heating or cooling system is added on or after
October 1, 1976, and before October 1, 2006.
The extent of the exemption is the amount by
which the assessed valuation of such real property equipped with such
a system exceeds the assessed valuation of such real property equipped
with the conventional portion of the heating or cooling system, exclusive
of any portion of such system related to solar energy.
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.
Application for such exemption must be filed
in accordance with C.G.S. § 12-81(56) within 30 days following
the annual assessment date.
[Amended 6-14-2004 by Ord. No. 2004-2]
Pursuant to C.G.S. § 12-81(57), an
exemption for property tax is authorized for any solar energy electricity
generating system as defined in C.G.S. § 12-81(57) installed
for the generation of electricity for private residential use, provided
such installation occurs on or after October 1, 1976.
This exemption shall only apply to the first
15 assessment years following installation of said system.
Application for such exemption must be filed
in accordance with C.G.S. § 12-81(57) within 30 days following
the annual assessment date.
