[Amended 8-8-2007]
As used in this article, the following terms
shall have the meanings indicated:
ACTIVE SOLAR ENERGY HEATING OR COOLING SYSTEM
Equipment which:
A.
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;
B.
Employs mechanical means such as fans or pumps
to transfer energy; and
C.
Meets standards established by regulation in accordance with the provisions of Chapter
54 of the Connecticut General Statutes by the Secretary of the Office of Policy and Management.
PASSIVE SOLAR ENERGY HEATING OR COOLING SYSTEM
A system which utilizes the structural elements of a building for the collection of incident solar energy and its storage and distribution for use in water heating or space heating or cooling, which building absent such system would require a conventional energy resource such as petroleum products, natural gas or electricity, and which system meets standards established by regulation in accordance with the provisions of Chapter
54 of the Connecticut General Statutes by the Secretary of the Office of Policy and Management.
HYBRID SYSTEM
A solar energy heating or cooling system which consists of
both active and passive elements and which meets the standards established
for both.
[Amended 8-8-2007]
The following described property shall be exempt
from taxation:
A. Any building, the construction of which is commenced
on or after October 1, 1976, which is equipped with an active solar
energy heating or cooling system, or any building to which a solar
energy heating or cooling system is added on after October 1, 1976,
to the extent of the amount by which the assessed valuation of such
real property equipped with such solar energy 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 of any such system to a
building.
B. Any building, the construction of which is commenced on or after April 20, 1977, which is equipped with a passive or hybrid solar energy heating or cooling system, or any building to which such a system is added on after April 20, 1977, to the extent of any amount by which the assessed valuation of such real property equipped with such a system exceeds the valuation at which such real property would be assessed if built using conventional construction techniques in lieu of construction related to such a system, as determined by the assessing officer of the municipality, provided that 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. Any portion of a hybrid solar energy heating or cooling system which is allowed an exemption pursuant to Subsection
A above shall not be eligible for exemption under this §
220-7B.
Any person who desires to claim the exemption
provided in this article shall file with the Assessor within 30 days
following the annual assessment date written application claiming
such exemption on a form as prescribed by the State Tax Commissioner.
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.