[Adopted 6-13-1977 by Ord. No. 63-77]
[Amended 1-6-1992 by Ord. No. 171-92]
In accordance with the Connecticut Statutes,
Section 12-81, Exemptions, Subsection (56),[1] any building or addition to a building the construction
of which is commenced on or after October 1, 1976, and before October
1, 1991, which is equipped with a solar energy heating or cooling
system, or any building to which a solar energy heating or cooling
system is added on or after October 1, 1976, 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 heating or cooling 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, provided that this exemption shall only apply to
the first seven assessment years following construction of such building
or addition.
[1]
Editor's Note: Said statute was amended in
1994 by P.A. 94-157 to replace "October 1, 1991," with "October 1,
2006."
[Amended 1-6-1992 by Ord. No. 171-92]
As used in this article, the following terms
shall have the meanings indicated:
Equipment, including windmills and waterwheels, which provides
for the collection, transfer, storage and use of incident solar energy
for water heating, space heating or cooling which, absent such solar
energy system, would require a conventional energy resource, such
as petroleum products, natural gas or electricity, and which meets
standards established by regulation by the Secretary of the Office
of Policy Management.
[Amended 1-6-1992 by Ord. No. 171-92]
A.
Any person who desires to claim the exemption provided
in this article shall file with the Assessor or Board of Assessors
in the Town in which such real property is located, within 30 days
following the annual assessment date, written application claiming
such exemption on a form as prescribed by the Secretary of the Office
of Policy Management. 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.
B.
Such application shall not be required for any assessment
year following that for which the initial application is filed, provided
that if such solar energy heating or cooling system is altered in
any manner, such alteration shall be deemed a waiver of the right
to such exemption until a new application, applicable with respect
to such altered system, is filed and the right to such exemption is
established as required initially.
