§ 32.18  PROPERTY TAX EXEMPTIONS FOR SOLAR ENERGY SYSTEMS.
   (A)   Authorized. To any building or addition to a building in the city, the construction of which is commenced on or after October 1, 1976, and before October 1, 2006, which is equipped with a solar energy heating or cooling system, a property tax exemption shall apply 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 real property equipped with the conventional portion of the heating or cooling system, exclusive of any portion of the system related to solar energy; provided, this exemption shall only apply to the first 15 assessment years following construction of the building or addition.
   (B)   Definition. For the purpose of this division, the following definition shall apply unless the context clearly indicates or requires a different meaning.  SOLAR ENERGY HEATING OR COOLING SYSTEM means equipment, including windmills and waterwheels, which provides for the collection, transfer, storage and use of incident solar energy for water heating, space heating or cooling which, absent solar energy system would require a conventional energy resource, such as petroleum products, natural gas or electricity, and which meets standards established by regulation by the Commissioner of Planning and Energy Policy.
   (C)   Filing of claim. Any person who desires to claim the exemption provided in this section shall file with the Assessor, within 30 days following the annual assessment date, October 1, 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.
(1967 Code, § 2-16.3)  (Ord. passed 4-27-1977)
Statutory reference:
   Authority of city to adopt this section, see Conn. Gen. Stat. § 12-81(56)