[Adopted 4-5-1978[1] ]
[1]
Editor's Note: A Special Town Meeting held
June 16, 1980, adopted the provisions of Public Act 79-479, extending
this article to passive and hybrid solar energy, heating or cooling
systems. See C.G.S.§ 12-81(62).
[Amended 4-12-2001]
Pursuant to Subsection 56, § 12-81
of the Connecticut General Statutes, a tax exemption for active solar
energy systems is hereby authorized. Such tax exemption shall apply
to any building or addition to a building, the construction of which
is commenced on or after October 1, 1976, and before October 1, 2006,
which is equipped with a solar energy heating or cooling system.
[Amended 4-12-2001]
Such exemption shall apply to the extent of
the amount by which the assessed valuation of such real property equipped
with such active 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.
Such tax exemption shall only apply to the first
15 assessment years following construction of such building or addition
to such building.
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 the Commissioner of Planning and Energy Policy for
the State of Connecticut.
[Amended 4-12-2001]
Any person who desires to claim the exemption
provided in this article shall file with the Board of Assessors within
30 days following the annual assessment date written application claiming
such exemption on a form as prescribed by the Tax Commissioner. Failure
to file such application in said manner and form within the time prescribed
shall constitute a waiver of the right to such exemption for the assessment
year.
