[Adopted 7-14-1977]
Pursuant to Section 12-81(56)(a), (b) and (c) of the General Statutes
of the State of Connecticut, a property tax exemption shall be granted for
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 [as the same is defined in Section
12-81(56)(b) of the Connecticut General Statutes, as the same may be amended
from time to time] 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.
An addition to a building shall also include a solar energy heating
or cooling system which is added to a building which was constructed or under
construction prior to October 1, 1976. The Building Official shall verify
the legitimacy of such systems, and the Assessor shall, with the advice of
the Building Official, determine the exact amount that the system adds to
the value of the building.
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 of the State of Connecticut. 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.
