City of West Haven, CT Article III Tax Exemptions

[Adopted 6-27-1988 by Ord. No. 266]

§ 211-4 Purpose.

The city hereby recognizes that certain individuals, institutions or associations are deserving of some form of financial relief and/or that the property of the same shall be exempt from taxation in accordance with Connecticut General Statutes. Therefore, the City of West Haven does hereby grant the following exemptions and/or relief.

§ 211-5 Exemptions granted.

Pursuant to Connecticut General Statutes, Section 12-81, requiring certain property to be exempt from taxation, the City of West Haven herein exempts that property as required under Subsections (1) through (55), inclusive, as the same may be amended or expanded from time to time by the State Legislature, provided that any provision or exemption included therein which now requires or may hereafter require specific authorization by the legislative body of the City of West Haven shall require additional specific adoption and shall not be deemed to be included herein.

§ 211-6 Veterans exemptions.

[Amended 8-27-2015]

A. Any veteran entitled to exemption from property tax in accordance with Section 12-81(19) of the Connecticut General Statutes shall be entitled to the maximum of such exemption permitted thereunder.

B. The dwelling house and lot whereon the same is erected belonging to or held in trust for any citizen and resident of this state who is a veteran of the United States Armed Forces and who meets the qualifications set forth in Section 12-81(21)(C) of the Connecticut General Statutes or who is otherwise so qualified shall be entitled to the maximum of such exemptions from property taxation as therein set forth.

C. Any veteran entitled to an exemption from property tax in accordance with Section 12-81(20) of the Connecticut General Statutes, reflecting any increase made pursuant to the provisions of Section 12-62g of the Connecticut General Statutes, who has a disability rating of 100%, as determined by the United States Department of Veterans Affairs, shall be entitled to, in lieu of the additional property tax exemption provided in Section 12-81g(a) of the CT General Statues, an additional property tax exemption pursuant to the terms of Section 12-81g(b) of the Connecticut General Statutes.

§ 211-7 Charitable, religious or nonprofit organizations.

A. 228 Elm Street.

(1) Pursuant to Connecticut General Statutes, Section 12-81(58), the City Council of the City of West Haven grants tax-exempt status to the real property known as "228 Elm Street, West Haven, Connecticut," which property is currently owned by the Corporation for Independent Living, Inc., and which property is further leased to the West Haven Community House, Inc., a charitable organization, for the purposes of a nonprofit group home.

(2) This tax-exempt status shall commence effective with the passage of this Article and shall continue in effect so long as the lessee of the property is a charitable, nonprofit organization which is tax exempt for federal income tax purposes and otherwise meets the criteria of said section of the Connecticut General Statutes and so long as the lease to said nonprofit corporation is in effect and the property is used exclusively for charitable, nonprofit purposes.

B. 126 Prindle Hill Road.

[Added 6-24-1991 by Ord. No. 305]

(1) Pursuant to Connecticut General Statutes, Section 12-81(58), the City Council of the City of West Haven grants tax-exempt status to the real property known as "126 Prindle Hill Road, West Haven, Connecticut," which property is currently owned by Prindle Realty and which property is further leased to the Open Door Ministries, Inc., a religious organization, for purposes of a church.

(2) This tax-exempt status shall commence effective with the passage of this subsection and shall continue in effect so long as the lessee of the property is a religious organization which is tax-exempt for federal income tax purposes and otherwise meets the criteria of Section 12-81(58) of the Connecticut General Statutes and so long as the lease to said religious organization is in effect and the property is used exclusively for religious purposes.

C. 320A Campbell Avenue.

[Added 4-26-1993 by Ord. No. 328]

(1) Pursuant to Connecticut General Statutes, Section 12-81(58), the City Council of the City of West Haven grants tax-exempt status to the real property known as "320A Campbell Avenue, West Haven, Connecticut," which property is currently owned by the CO-FOR Corporation, and which property is further leased to WHEAT, Inc., a charitable, nonprofit organization.

(2) This tax-exempt status shall commence effective with the passage of this subsection and shall continue in effect so long as the lessee is a charitable, nonprofit organization which is tax-exempt for federal income tax purposes and otherwise meets the criteria of Section 12-81(58) of the Connecticut General Statutes and so long as the lease to said nonprofit corporation is in effect and the property is used exclusively for charitable, nonprofit purposes.

D. 296 Elm Street.

[Added 8-28-1995 by Ord. No. 349]

(1) Pursuant to Connecticut General Statutes, Sections 12-81(7) and 12-81b, the City Council of the City of West Haven grants tax-exempt status to the real property known as "296 Elm Street, West Haven, Connecticut," which property is currently owned by the Village Improvement Association of West Haven, Inc., a nonprofit organization, and used for library purposes.

(2) This tax-exempt status shall commence as of April 17, 1995, and shall continue in effect so long as the owner of the property is a nonprofit organization which is tax-exempt for federal income tax purposes and otherwise meets the criteria of Section 12-81(7) of the Connecticut General Statutes and the property is used exclusively for nonprofit purposes.

E. 390 Boston Post Road (Orange Avenue) and contiguous parcels.

[Added 8-27-2007]

(1) Pursuant to Connecticut General Statutes Section 12-81(58), the City Council of the City of West Haven grants tax-exempt status to: (a) 94.6% of the parcel of land known as "390 Boston Post Road (Orange Avenue) West Haven, Connecticut," and certain parcels contiguous thereto, all as shown on a certain map filed in the Town and City Clerk's office of the City of West Haven as Map Number 207-1939, which land is owned by the University of New Haven, Incorporated, a nonprofit corporation, and leased to Acorn Property Management, LLC which in turn subleases said land back to the University of New Haven, a nonprofit organization; and (b) 80% of the building located on such land, which is owned by Acorn Property Management, LLC and leased to the University of New Haven, a nonprofit corporation.

(2) The tax exempt status of said land and building shall be effective as of October 1, 2006, and shall continue in effect so long as the University of New Haven remains a nonprofit corporation which is tax exempt for federal income tax purposes and otherwise meets the criteria of Section 12-81(58) of the Connecticut General Statutes and so long as the lease of said land and building is in effect and said portions of said land and buildings are used exclusively for nonprofit purposes.

F. 30 Hood Terrace.

[Added 11-20-2010]

(1) Pursuant to Connecticut General Statutes Section 12-81(58), the City Council of the City of West Haven grants tax-exempt status to the real property known as "30 Hood Terrace, West Haven, CT," which property is currently owned by 30-32 Hood Terrace, LLC, and which property is further leased to the City of West Haven and is further subleased to 102nd Infantry Regiment Museum, Inc., a nonprofit corporation under Section 502(c)(3) of the Internal Revenue Code.

(2) This tax exemption status shall commence on November 30, 2009, and shall continue in effect so long as the sublessee is a nonprofit organization which is tax exempt for federal income tax purposes and otherwise meets the criteria of Section 12-81(58) of the Connecticut General Statutes and so long as the sublease to said nonprofit corporation is in effect and the property is used exclusively as a military museum.

§ 211-8 Vehicle exemption for disabled persons.

[Added 3-26-1990 by Ord. No. 288]

A. There is hereby created, pursuant to Section 12-81c of the Connecticut General Statutes, an exemption from personal property taxation for any ambulance-type motor vehicle which is used exclusively for the purpose of transporting any medically incapacitated individual and/or any specially rigged privately owned vehicle operated by a physically disabled individual, except any such vehicle used to transport any such person for payment.

B. For the purposes of this section, the following terms are defined as follows:

AMBULANCE-TYPE VEHICLE

Any motor vehicle specially equipped or modified in a significant way for the purpose of transporting medically incapacitated individuals, including but not limited to the inclusion of lifts or handbrakes, the equipping with stretchers, beds or other special seating and equipment such as oxygen.

SPECIALLY RIGGED VEHICLE

Any motor vehicle specially equipped for the physically disabled, including but not limited to lifts for wheelchairs, computer-type dash boards, braking and accelerating mechanisms for manual operation and other such devices designed to permit physically disabled persons to use and operate motor vehicles.

USED EXCLUSIVELY

The vehicle is used and devoted to the transporting of medically incapacitated and physically disabled individuals.

C. Procedure; applicability.

(1) Applications for the exemption provided for in this section shall be filed annually with the Assessor of the City of West Haven, in such manner and requiring such information as required by the Assessor, not later than the November 1 following the assessment with respect to which such exemption is claimed or, for vehicles purchased on or after September 1 and on or before July 31 of the assessment year for which such exemption is requested, not later than 60 days after such purpose.

(2) This section shall be applicable with respect to the assessment year which commenced on October 1, 1989. Applications for exemptions relative to the assessment year which commenced on October 1, 1989, shall be made not later than 60 days following the effective date of this section. In subsequent years, application shall be made prior to the November 1 following the assessment date with respect to which such exemption is claimed. For vehicles purchased after said effective date but on or before July 31, 1990, application shall be made not later than 60 days after such purchase.

(3) The Assessor may require medical documentation verifying that the modifications to the vehicle are directly related to the medical incapacity or the physical disability of the individual seeking such exemption. Exemptions shall expire when the vehicle is sold.