§ 39.01 ASSESSED VALUATION EXEMPTION FOR JOB CREATION.
   (A)   The Town Council hereby grants and establishes, subject to the provisions of this chapter, an exemption from assessed valuation of property as herein provided:
JOBS EXEMPTION
Number of Jobs Established in Middletown
Amount of Exemption
Term of Exemption
JOBS EXEMPTION
Number of Jobs Established in Middletown
Amount of Exemption
Term of Exemption
5 - 9
3% of assessed value
3 years
10 - 14
7% of assessed value
3 years
15 - 20
11% of assessed value
4 years
21 - 25
15% of assessed value
4 years
26 - 30
19% of assessed value
5 years
31 - 35
23% of assessed value
5 years
36 - 40
27% of assessed value
5 years
41 - 45
31% of assessed value
5 years
46 - 50
35% of assessed value
6 years
51+
40% of assessed value
6 years
 
   (B)   The Job Creation Exemption applies only to jobs created in Middletown, annually for office uses (non-retail/commercial, such as financial/investment operation), industrial or manufacturing uses, and other uses fitting the definition of a qualified facility in § 39.03(A)(1).
   (C)   In addition to the job creation exemption, additional credits may be earned by a qualifying business by meeting the following confirmed thresholds:
      (1)   If 20% or more of the newly created job hires are Middletown Residents, an additional 3% exemption is earned for the duration of the exemption period. If 5-14 jobs are created, a minimum of two jobs must be created for Middletown residents in order to qualify for this additional exemption.
      (2)   If 20% of the newly created jobs pay $50,000+ annually, an additional 3% exemption is earned for the duration of the exemption period.
(Ord. passed 3-18-96; Am. Ord. passed 10-6-03; Am. Ord. 2019-1, passed 1-22-19)