Town of Windsor, CT Finance; Taxation; Property

Exemption. There is hereby created pursuant to Connecticut General Statutes Section 12-81c, an exemption from personal property taxation, after inspection and approval by the Assessor's office of any privately owned vehicle equipped with special hand controls or other adaptations for physically disabled drivers or passengers, and vans equipped with wheelchair lifts or hoists, used exclusively for the purpose of transporting physically disabled persons or passengers.

Limitations. This exemption shall not apply to any vehicle used to transport such persons for payment.

(c)

Application. Any person who wishes to claim said exemptions may file a written application with the Assessor's office.

(d)

Authorization. The Assessor is given the authority to promulgate such regulations and forms as necessary to implement this exemption.

Sec. 5-14 Veterans' exemption.

[Ord. No. 98-1, § 1, 5-4-1998; amended 1-5-2015 by Ord. No. 15-01; 5-15-2023 by Ord. No. 23-02]

For the October 1, 2022, Grand List and all subsequent Grand Lists thereafter, a local tax exemption shall be provided by the Town in accordance with the following income and exemption guidelines:

Qualifying Income	Marital Status	Local Veteran Exemption Amount
$0 - $38,100	Single	$11,000
$0- $46,400	Married	$11,000

The qualifying income levels described above shall be set forth therein or equal to the qualifying income for the additional veterans' exemption as published annually by the State of Connecticut Office of Policy and Management, whichever is greater.

Sec. 5-15 Property tax exemption for eligible firefighters and ambulance technicians.

[Ord. No. 00-3, §§ 1 — 6, 10-16-2000]

Adoption of P.A. 00-120. The Town hereby adopts the provisions of Connecticut Public Act 00-120 to provide a property tax exemption for eligible members of the Windsor Volunteer Fire Department and the Windsor Volunteer Ambulance Association.

Eligibility criteria. Members of Windsor Volunteer Fire Department and the Windsor Volunteer Ambulance Association who reside and pay property tax in the Town shall be eligible for an exemption when meeting the following criteria:

A volunteer with the Windsor Volunteer Fire Department or the Windsor Volunteer Ambulance Association must be an active member in good standing, not on probation, and achieved at least one year of service by September 1 of the current year to be eligible for an exemption of municipal taxes as outlined in paragraph (d).

The member must be certified to have met the eligibility criteria by the Chief of the respective department per paragraph (c).

(c)

Certification. On or before October 1 of each year the Chief of each respective department shall submit to the Town Assessor a list of the members of their respective departments who are eligible as defined in paragraph (b). This list shall include the address of each individual and the amount, as determined per the exemption benefit schedule set forth in paragraph (d).

The Chief of each department shall cause to be maintained such records as may be required by the Assessor in order to verify a member's eligibility. These records shall be available at any time during normal business hours for audit by Town staff or any designated agent of the Town as directed by the Town Manager.

(d)

Exemption benefit schedule. Exemption of Town levied real property and/or motor vehicle taxes for which the eligible member may be liable shall be granted to eligible members of the Windsor Volunteer Fire Department and Windsor Volunteer Ambulance Association. To be eligible for this exemption on the July 1 tax bill, the Town Assessor must certify the eligibility and apply the exemption to the eligible member's assessment on the previous October 1, Grand List. Eligibility, as defined in paragraph (b), shall be according to the following:

Maximum benefit. The maximum benefit shall be defined as an exemption applicable to the assessed value of real or personal property up to an amount equal to the quotient of $1,000,000 divided by the town's mill rate in effect at the time of the assessment, expressed as a whole number of dollars per $1,000 of assessed value. Anything to the contrary notwithstanding, no member shall be eligible for an exemption in excess of the amount of property assessed to the member on the applicable Grand List.

Benefit schedule. The exemption benefit to which an eligible member may be entitled shall be derived by applying the following schedules:

Windsor Volunteer Fire Department
		On and after October 1, 2019
Membership
	Regular members, responds to 25% of calls, 1 year or more of service, completed probation	25%
Qualifications
	Tactical firefighter or 25 years or more of service	25%
Participation
	24 hours of drills per 6-month period	25%
Length of service
	5 years of service or more	25%
Total:		100%

Windsor Volunteer Ambulance
		On and after October 1, 2019
Membership
	Voting member with minimum of 24 hours service per month or 72 hours per quarter	25%
Qualifications
	Certified medical response technician	13%
	Certified emergency medical technician	25%
Participation
	Minimum of 20 hours of "shift time" per month over the last 12-month period	25%
Length of service
	5 years of service or more	25%
Totals:
	Voting member	50%
	Medical response technician	88%
	Emergency medical technician	100%

(e)

Years of service. To be eligible for exemption as described in this ordinance, a member of the Windsor Volunteer Fire Department or the Windsor Volunteer Ambulance must serve continuously for the designated period set forth above. Years of service shall not be deemed to be interrupted by Windsor Volunteer Fire Department or Windsor Volunteer Ambulance granted medical leave, military service with the United States, or by injury where Workers' Compensation is invoked. Otherwise, when a person has served as a volunteer with Windsor Volunteer Fire Department or the Windsor Volunteer Ambulance, left such service and then returned, he or she shall not be eligible for exemption until he or she has completed one full fiscal year of service. Upon his or her completion of this year's service his or her total years of service will then be deemed to include the total number of years previously served plus the one year.

(f)

Application and record of exemption. The exemption under this section shall be applicable for real property or motor vehicle, owned by any eligible member of the Windsor Volunteer Fire Department and/or the Windsor Volunteer Ambulance, whether such property is owned individually, jointly, or as tenants in common with one or more other persons. In order to receive this exemption, the eligible member's name must appear as a legal owner of record of such property and, in the case of real property, be his/her primary residence. The exemption shall be applied first to real property owned by the eligible member and then against any motor vehicles so owned and taxable. Under no circumstances shall the exemption benefit exceed $ 1,500.00 of tax benefit per eligible member in the 2019 assessment year, and 2,000.00 in the 2020 assessment year and each assessment year thereafter.

The Assessor of the Town is delegated the authority to administer this program and promulgate such forms, rules and regulations consistent with the ordinance and applicable state statutes.

The Assessor of the Town shall maintain a record of all exemptions granted in accordance with this section and shall report this amount from time to time to the Windsor Town Council when requested.

[Amended 1-21-2020 by Ord. No. 20-01]

(g)

Grand List October 1, 2019.

[Added 1-21-2020 by Ord. No. 20-01]

The exemption provided by this section, as amended herein, shall become effective commencing with the October 1, 2019, Grand List.

(h)

Benefit for Retired Volunteer Member.

[Added 1-21-2020 by Ord. No. 20-01]

A retired eligible member who has completed at least 25 years of service after October 1, 2019, is eligible to continue to receive the tax relief benefit on applicable real property or motor vehicle. Said benefit amount shall be equal to the average benefit earned during the last three years of active service.

Sec. 5-16 Rehabilitation area.

[Ord. No. 01-1, §§ 1 — 6, 1-16-2001]

Designation. In order to encourage the rehabilitation of the improvements upon real property within the Town, and pursuant to Connecticut General Statute Section 12-65d(a), the Town hereby designates the Town of Windsor a rehabilitation area, as defined by Connecticut General Statutes Section 12-65c(a).

Eligibility for deferral of increased assessment. In order to be eligible for deferment of any increase in the assessment of real property pursuant to subsection (c), below, as a result of the rehabilitation of the existing improvements upon said property, said property must meet the following criteria:

The structure on the property to be rehabilitated and/or improved must be at least 25 years old for residential properties and at least 40 years old for nonresidential properties;

All necessary building, zoning, wetlands and other permits must be obtained prior to applying for the deferment under this section.

The proposed rehabilitation and/or improvement must increase the assessed value of the improvements on the real property affected by a minimum of 10% for residential properties and 15% for nonresidential properties.

(c)

Application for deferral of increased assessment. Any owner of real property may make application for deferral of the increased assessment as a result of rehabilitation or improvement of the existing improvements on said real property in the Town as follows:

Application shall be made to the Assessor who shall determine the existing assessment for the existing improvements thereon, and the proposed adjusted assessment based upon the completing of the rehabilitation and/or improvements as submitted. The proposed rehabilitation and/or improvements must increase the assessed value of the improvements upon residential real property by at least 10%. The proposed rehabilitation and/or improvements must increase the assessed value of the improvements upon nonresidential real property by at least 15%.

For residential structures, the existing structure proposed to be rehabilitated or improved must be at least 25 years old.

For nonresidential structures, the existing structure proposed to be rehabilitated or improved must be at least 40 years old and the improvements may be required to include exterior rehabilitation and/or improvement.

(4)

All permits, including but not limited to, building, zoning, wetlands and special use, if necessary, shall be acquired prior to application.

(5)

All improvements must be completed within one year of the approval of the application hereunder.

(6)

All taxes due to the Town for said real property and improvements shall be current.

(7)

The Assessor shall approve the exemption upon a final inspection and the issuance of a certificate of occupancy, if required.

(d)

Deferral of increased assessment.

Upon final approval by the Assessor pursuant to subsection (c), above, the increase in assessment attributable to such rehabilitation or improvement shall be deferred commencing with the first tax year following completion of the rehabilitation and/or improvement as follows:

	Exemption Schedule (7 years)	Exemption of Increased Value
	1	100%
	2	83%
	3	67%
	4	50%
	5	37%
	6	20%
	7	7%

Any such tax deferral shall be contingent upon the continued use of the property for the purposes stated in the application.

The continuance of any such tax deferral shall be contingent upon the property remaining in compliance with all Town ordinances and codes, including but not limited to building, housing, health and safety codes.

(4)

The tax deferral shall cease upon the failure of the property owner to pay any taxes due on said property when due.

(e)

Fees. Any application hereunder shall include a nonrefundable application fee of $50.

(f)

Effect of a general revaluation.

In the event of a general revaluation in the year in which such rehabilitation or improvement is completed resulting in any increase in the assessment on such property, only that portion of the increase resulting from such rehabilitation or improvement shall be deferred.

In the event of a general revaluation in any year after the year in which such rehabilitation and/or improvement is completed, such deferred assessment shall be increased or decreased in proportion to the increase or decrease in the total assessment on such property as a result of such general revaluation.

Sec. 5-17 Property tax relief for elderly and/or disabled homeowners.

[Ord. No. 06-01, 6-5-2006; Ord. No. 09-05, 5-4-2009; Ord. No. 13-02, 1-22-2013]

Pursuant to the authority granted under Connecticut General Statutes Section 12-129n, as amended, the tax relief for elderly and/or disabled homeowners provided under said statute is hereby adopted, extended and supplemented by the Town Council as follows.

The qualifications for the property tax relief provided by this section shall be as follows:

Applicants must be a resident of the Town who are:

(i)

Sixty-five years of age or over or whose spouse, living with them, is 65 years of age or over, or 50 years of age and the surviving spouse of a taxpayer who has qualified under this section at the time of their death, and with respect to real property in which such resident or their spouse is liable for taxes under Connecticut General Statutes Section 12-48.

(ii)

Applicants under age 65 must be eligible in accordance with applicable federal regulations to receive permanent total disability benefits under Social Security, or have not been engaged in employment covered by Social Security and accordingly have not qualified for benefits thereunder, but have become qualified for permanent total disability benefits under any federal, state or local government retirement or disability plan, including the Railroad Retirement Act and any government-related teacher's retirement plan, in which requirements with respect to qualifications for such permanent total disability benefits are comparable to such requirement under Social Security.

(iii)

Applicants must have been a taxpayer of the Town for one year immediately preceding their receipt of tax benefits under this section.

(iv)

Applicants must own and occupy the dwelling of the property subject to tax relief for at least 183 days per year for the property to qualify as the taxpayer's principal residence.

(v)

Applicants and/or their spouses shall have individually, if unmarried, or jointly, if married, adjusted gross income, as shown on Internal Revenue Service Form 1040, (if filed) Social Security benefits, and all other forms of income including but not limited to interest, dividends, annuities, pensions, retirement allowances hereinafter called "qualifying income", during the calendar year preceding the filing of their application in accordance with the guidelines set forth below.

(vi)

Such other conditions, qualifications, standards and procedures as set forth in the Connecticut General Statutes, as may be amended and this section.

(i)

For the October 1, 2022, Grand List, local tax credits shall be provided by the Town in accordance with the following income and credit guidelines:

[Amended2-4-2019 by Ord. No. 19-01; 3-20-2023 by Ord. No. 23-01]

Qualifying Income	Marital Status	Local Tax Credit = % of State Benefit
$0 - $20,200	Married	50%
$0 - $20,200	Single	50%
$20,200-$27,100	Married	50%
$20,200-$27,100	Single	50%
$27,100-$33,800	Married	50%
$27,100-$33,800	Single	50%
$33,800-$40,300	Married	50%
$33,800-$40,300	Single	50% + $100*
$40,300-$49,100	Married	50% + $100*
$40,300-$49,100	Single	$308
$49,100-$55,400	Married	$425
$49,100-$55,400	Single	$308

*	Notes: Supplement to local match to allow increased benefit for local program participants.

(ii)

The qualifying income levels described in Paragraph (2)(i) above shall be as set forth therein or equal to the qualifying income for the Elderly and Totally Disabled Tax Relief Program as published annually by the State of Connecticut Office of Policy and Management, whichever is greater.

[Amended 2-4-2019 by Ord. No. 19-01]

(iii)

The local property tax credits provided by this article shall be in addition to and not dependent upon those benefits available to qualified taxpayers under any Connecticut General Statute, Sections 12-129b to 12-129d, inclusive, Sections 12-129h and 12-170aa, provided that the Town and state benefits in any one year shall not exceed 75% of the normal tax which would have been imposed on a qualified taxpayer in the absence of such state statute and this article.