§ 152.06  LOCAL TAX EXEMPTIONS.
   (A)   For those real properties which qualify as a "manufacturing facility" under Conn. Gen Stat. § 32-9p(d), as a local tax exemption on real and personal property which is construed or substantially renovated or expanded during the period the enterprise zone designation is in place is provided for under the general statutes. The amount of the exemption shall be for 80% for a five-year period, as mandated by Conn. Gen. Stat. §§ 12-81(59) and 12-81(60).
   (B)   Any and all tax revenue that the city would have received from each eligible manufacturing facility except for the provisions of Conn. Gen. Stat. §§ 12-81(59) and 12-81(60) and which is not reimbursed to the city by the state pursuant to Conn. Gen. Stat. § 32-9s shall be waived by the city for the five-year exemption period, subject to annual recertification of the manufacturing facility.
   (C)   All nonresidential properties will initially be analyzed for eligibility of benefits as manufacturing facility under this section. If determined to be noneligible under this section, such properties will then be evaluated for benefits according to the procedure identified in division (E) of this section. In all cases, eligibility will be determined on the basis of the use, or proposed use of the property. Changes in the use of a property subsequent to the approval of benefits, or changes in the ownership or tenancy of a property which is inconsistent with the purpose or intent of this chapter may, at the sole discretion of the city, result in a suspension or revocation of benefits.
   (D)   For local tax exemptions on manufacturing and service center facilities located in the enterprise zone:
      (1)   All property owners will be required, in order to qualify for a property tax exemption, to file with the Waterbury Development Corporation, an application on a form provided by the Waterbury Development Corporation. Continued eligibility shall be subject to annual recertification of the manufacturing facility.
      (2)   Eligibility for the exemption shall be determined by the Waterbury Development Corporation and the Department of Economic and Community Development, and will be evidenced by issuance of a certificate of eligibility.
      (3)   All rehabilitation and new construction for which a certificate of eligibility has been issued must be made pursuant to a building permit issued subsequent to date of announcement of formation of the enterprise zone, subject to the provisions of this chapter.
      (4)   The certificate of eligibility shall be presented to the Tax Assessor's office no later than 30 days following establishment of the October 1 Grand List, to be eligible for the exemption during that tax year.
      (5)   Failure to file such certificate of eligibility in this manner within the time limit prescribed shall constitute a waiver of the right to such exemption for such assessment year.
      (6)   Failure to file such certificate of eligibility in this manner, for two consecutive grand list years, shall constitute a permanent waiver of the right to such exemption.
   (E)   For enterprises zone benefits for commercial and residential properties:
      (1)   All property owners will be required, in order to qualify for enterprise zone benefits, to file an application with the Waterbury Development Corporation, prior to any activities being undertaken.
      (2)   Eligibility for assessment deferral shall be determined by the Waterbury Development Corporation and will be evidenced by issuance of a determination certificate.
      (3)   All rehabilitation and new construction for which a determination certificate has been issued must be made pursuant to a building permit issued subsequent to date of announcement of formation of the enterprise zone.
      (4)   The application, together with the requisite determination certificate, must be submitted by the property owner to the Assessor's office of the city within 30 days of the establishment of the October 1 Grand List, to be eligible for enterprise zone benefits during that tax year.
      (5)   Owners of residential rental property or condominium conversions must submit to the Assessor of the city, on forms provided by the Assessor, affidavits for each rental or condominium unit giving the occupant's (rental property) or owner's (condominium) full name and gross income in the previous tax year. In order to maintain eligibility rental property owner must submit income affidavits annually before September 1.
      (6)   Failure to file such determination certificate in this manner within the time limit prescribed shall constitute a waiver of the right to such exemption for such assessment year.
      (7)   Failure to file such determination certificate in this manner for two consecutive grand list years shall constitute a permanent waiver of the right to such exemption.
(1967 Code, §§ 21-26, 21-27)  (Ord. passed 1-10-1989; Ord. passed 6-9-2008)
Cross-reference:
   Exemption of real and personal property acquired by certain tax-exempt institutions, see § 32.19