(A) (1) Pursuant to Conn. Gen. Stat. §12-81, as amended, an exemption from property tax is authorized for the following:
(a) Any building, the construction of which is commenced on or after October 1, 1976 and before October 1, 1991, which is equipped with an active solar energy heating or cooling system;
(b) Any building to which an active solar energy heating or cooling system is added on or after October 1, 1976 and before October 1, 1991;
(c) Any solar energy electricity generating system which is installed for the generation of electricity for private residential use, provided such installation occurs on or after October 1, 1977 and before October 1, 1991.
(d) Any building, the construction of which is commenced on or after April 20, 1997 which is equipped with a passive or hybrid solar energy heating or cooling system; and
(e) Any building to which a passive or hybrid solar energy heating or cooling system is added on or after April 20, 1997.
(2) ACTIVE SOLAR ENERGY HEATING OR COOLING SYSTEM as used in divisions (A)(1)(a) and (A)(1)(b) above means 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) Which meets standards established by regulation by the Secretary of the Office of Policy and Management.
(3) PASSIVE SOLAR ENERGY HEATING OR COOLING SYSTEM as used in divisions (A)(1)(c) and (A)(1)(d) above means 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 a petroleum products, natural gas or electricity, and which system meets standards established by regulation by the Secretary of the Office of Policy and Management.
(4) HYBRID SOLAR ENERGY HEATING OR COOLING SYSTEM as used in divisions (A)(1)(c) and (A)(1)(d) above means a solar energy heating or cooling system which consists of both active and passive elements and which meets the standards established for both.
(5) SOLAR ENERGY ELECTRICITY GENERATING SYSTEM. Equipment which is designed, operated and installed as a system at any private residential location, which utilizes solar energy to produce electricity for consumption at such location and which meets standards established by regulation by the Secretary of the Office of Policy and Management.
(B) The extent of the exemptions granted by divisions (A)(1)(a) and (A)(1)(b) above is the amount by which the assessed valuation of such real property equipped with such a system exceeds the assessed valuation of such real property equipped with the conventional portion of the heating of cooling system, exclusive of any portion of such system related to solar energy, as determined by the Assessor.
(C) The extent of the exemptions granted by divisions (A)(1)(c) and (A)(1)(d) above is the amount by which the assessed valuation of such real property equipped with such a system exceeds the valuation of which such real property would be assessed if building using conventional construction techniques in lieu of construction related to such a system, as determined by the Assessor.
(D) These exemptions shall only apply to the first 15 assessment years following construction of said building or the addition or installation of any such system to a building.
(E) Application for such exemptions must be filed in accordance with the relevant subsections of Conn. Gen. Stat. § 12-81 and on or before November 1 following the annual assessment date. Such application shall not be required for any assessment year following that for which the initial application is filed; provided if such system is altered in a manner which would require a building permit, 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.
(Ord. passed 8-11-1981; Ord. passed 2-10-2000; Ord. passed 6-19-2008)
Editor’s note:
TM Volume 14, page 140; Amended, See page 232
TM Volume 21, page 752; TM Volume 22, page 804