[Adopted 5-11-1977]
In addition to other tax exemptions provided
by law, the Town of Simsbury hereby authorizes a property tax exemption
for any building or addition to a building as follows: 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, 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 15 assessment years following construction
of such building or addition.
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 Commissioner of Planning and Energy
Policy.
Any person who desires to claim the exemption
provided in this article shall file with the Assessor, within 30 days
following the first assessment date and the annual assessment date
thereafter, written application claiming such exemption on a form
as prescribed by the Assessor. Failure to file such application each
year in said manner and form within the time limit prescribed shall
constitute a waiver of the right to such exemption for that assessment
year.
