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(A) Any 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, or any building to which a solar energy heating or cooling system is added on or after October 1, 1976, and before October 1, 1991, is exempt from taxation in accordance with Conn. Gen. Stat., § 12-81 (56), to the extent of the amount by which the assessed valuation of the real property equipped with the solar heating or cooling system exceeds the assessed valuation of the property equipped with the conventional portion of the heating or cooling system, exclusive of any portion of the system related to solar energy. This exemption shall only apply to the first 7 assessment years following construction of the building or addition of any such system to a building.
(B) As used in this section, "SOLAR ENERGY HEATING OR COOLING SYSTEM" means equipment, including windmills, which provides for the collection, transfer, storage, and use of incident solar energy for water heating, space heating, or cooling which absent the solar energy system would require a conventional energy source, such as petroleum products, natural gas, or electricity, and which meets standards established by regulation by the commissioner of planning and energy policy.
(C) Any person who desires to claim the exemption provided in this section shall file with the assessor or board of assessors in the town, within 30 days following the annual assessment date, written application claiming the exemption on a form as prescribed by the tax commissioner. Failure to file the application in the manner and form within the time limit prescribed shall constitute a waiver of the right to the exemption for the assessment year.
(Ord. 170, passed 6-5-78)