[HISTORY: Adopted by the Town Council of the Town of Southington
as Ch. 18 of the 1989 Code. Amendments noted where applicable.]
GENERAL REFERENCES
Town's power to tax — See Charter, Section 310.
Planning and development agencies — See Ch. 112.
The Town hereby adopts the provisions of Section 7-346 of the
Connecticut General Statutes, permitting the apportionment of property
tax over a period of years.
[Added 7-11-1977]
The Town hereby authorizes the property tax exemption for solar
energy heating or cooling systems set forth in Section 12-81(56)(a)(b)(c)
of the Connecticut General Statutes.
[Added 3-9-1987]
A.
In accordance with the provisions of Section 12-81j of the Connecticut
General Statutes, any blind person entitled to the exemption from
property tax applicable to the assessed value of property up to the
amount of $3,000, as provided under subdivision (17) of Section 12-81
of the Connecticut General Statutes, shall be entitled to an additional
exemption from such tax in an amount up to $2,000 of such assessed
value, provided such person qualifies under the provisions of such
statute.
B.
Any person submitting a claim for the additional exemption as provided
in such statute shall file an application, on a form prepared for
such purpose by the Assessor, not later than the date of the assessment
list with respect to which such additional exemption is claimed. Each
such application shall include such documentation as required by such
statute and such evidence as may be required by the Assessor relating
to income.
[Added 7-9-2007[1]]
A.
Generally, the Town of Southington hereby enacts tax stabilization
for the elderly pursuant to the Connecticut General Statutes for eligible
residents of the Town of Southington with the terms and conditions
provided herein. Any person who owns real property in the Town of
Southington and is liable for the payment of real property taxes to
the Town of Southington shall be entitled to tax stabilization on
the annual taxes for such real property for the following fiscal year,
provided that all of the following conditions are complied with:
(1)
Such person is 70 years of age or over by December 31 of the preceding
year, and if married, his or her spouse is 62 years of age or over
by December 31 of the preceding year and resides with said person,
or said person is 62 years of age or over by December 31 of the preceding
year and is the surviving spouse of a taxpayer who qualified for tax
stabilization under this section at the time of his or her death.
(2)
Such person shall have an income level not to exceed $7,000 more
than the maximum income requirements under the State of Connecticut
Elderly and Totally Disabled Tax Relief Program. The income guidelines
may change annually based on the income levels declared by the State
Department of Office of Policy and Management and Intergovernmental
Policy Division as provided under C.G.S. § 12-170aa.
[Amended 10-15-2019]
(3)
Such person has resided at and paid real estate taxes on a residence
located in Southington for a period of one year prior to his or her
application for tax stabilization and does not owe delinquent taxes
to the Town of Southington.
(4)
The property for which the exemption is claimed is the house and
house lot which is the legal domicile of such person.
B.
Filing. The application in a form to be approved by the Tax Assessor
and the Town Manager must be filed with the Assessor between February
1 and May 15 for tax stabilization for the next fiscal year.
C.
Applicability. The tax stabilization on real property as provided
herein shall apply only to the residence itself, the lot on which
the residence is located and improvements on said lot.
D.
Deferred amount. The deferred amount, that being the amount of taxes
paid versus the amount of taxes that would have been owed, shall be
due to the Town of Southington upon termination from the program.
Said amount, with interest, shall be liened against the property.
E.
Interest. Interest at a rate of 5% will be charged as simple interest
(not compounded) on a total deferred amount of tax due each year and
shall be paid to the Town upon the applicant's termination from the
program.
F.
Termination. If any person entitled to the tax stabilization pursuant
to this section dies, sells or transfers title to the real property
on which the tax stabilization is granted, no additional tax stabilization
shall be allowed for his or her interest in the property.
G.
Periodic review. Beginning on November 15, 2009, and every November
15 thereafter, the Town Manager and the Finance Director shall prepare
a financial impact report pursuant to this section for the Town Council's
review.
H.
The amount stabilized shall be determined by the taxes on the grand
list preceding the application period and remain in effect and unchanged
until termination of this section occurs or the following.
I.
In the event that under a revaluation, and by applying the current
mill rate, the tax owed on a property under this section is less than
the stabilized figure granted under this section, then the Assessor
shall reset the stabilized tax at the lower figure.
J.
The invalidity of any word, clause, section or provision of this
section shall not affect the validity of any other part which can
be given effect without such invalid part or parts
[1]
Editor's Note: Former Sec. 18-4, Tax relief for senior homeowners,
added 4-23-1984, was defeated at referendum and removed from the Code.
[Added 10-15-2019]
A.
Any person entitled to the exemption from property tax applicable to the assessed value of property up to the amount of $1,000, as provided under Subsection (55) of C.G.S. § 12-81, shall be entitled to an additional exemption from such tax in an amount up to $1,000 of such assessed value, provided the total of such person's adjusted gross income as determined for purposes of the federal income tax plus any other income of such person not included in such adjusted gross income, individually if unmarried, or jointly with spouse if married, during the calendar year ending immediately preceding the filing of a claim for any such exemption, but does not include veteran's disability payments. For purposes of determining eligibility for any of such exemptions, such qualifying income may not exceed $14,000 if unmarried, or $16,000 jointly with spouse, if married, provided in no event shall such maximum amounts of qualifying income with respect to any such person be less than the maximum amount of such qualifying income in the case of a married or unmarried person, whichever is applicable, under Subsection (b) of Connecticut General Statutes § 12-170aa, and in the event that such maximum qualifying income under this section is less than the comparable amount under said Subsection (b) of § 12-170aa for any assessment year, such amount under this section shall be made equivalent to that under said Subsection (b) of § 12-170aa for purposes of determining eligibility under this section for such assessment year.
B.
Any person submitting a claim for the additional exemption as provided under Subsection A above, shall be required to file an application, on a form prepared for such purpose by the Assessor, not later than the date of the assessment list with respect to which such additional exemption is claimed. Each such application shall include a copy of such person's federal income tax return or, in the event a return is not filed, such evidence related to income as may be required by the Assessor for the tax year of such person ending immediately prior to the approval of a claim for such additional exemption.
C.
This section shall be applicable to the assessment year commencing
October 1, 2019, and each assessment year thereafter.
[Added 10-15-2019]
A.
Program established. The Town of Southington hereby establishes a
program from municipal tax relief for homeowners age 65 or over, or
permanently or totally disabled, pursuant to Connecticut General Statutes
§ 12-129n.
B.
Eligibility. Municipal tax relief shall apply only to real property
owned and occupied as a principal residence by residents of the Town
who meet the following qualifications:
(1)
Sixty-five years of age and over, or whose spouses, living with
them, are 65 years of age or over or 60 years of age or over and the
surviving spouse of a taxpayer qualified in such municipality under
this section at the time of his or her death or with respect to real
property on which such residents or their spouses are liable for taxes
under C.G.S. § 12-48; or
(2)
Under age 65 and 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
requirements under social security.
(4)
Such residents or their spouses shall have lived in the subject
dwelling to which said tax relief shall be applied for at least six
months and one day in each year of application for said tax relief.
(5)
Income eligibility requirements shall be: no more than $7,000
more than the maximum income requirements under the State of Connecticut
Elderly and Totally Disabled Tax Relief Program. The income guidelines
may change annually based on the income levels declared by the State
Department of Office of Policy and Management and Intergovernmental
Policy Division as provided under C.G.S. § 12-170aa.
C.
Benefits. Eligible applicants will be granted a reduction in their
municipal real estate tax liability in an amount set annually by the
Tax Assessor, as a flat rate.
D.
Administration. This program shall be administered in the form and
manner prescribed by the Tax Assessor for the Town under the following
conditions:
(1)
Those who meet all the requirements of eligibility above shall
be entitled to a reduction in their municipal real estate tax liability
in an amount set annually by the Tax Assessor as a flat rate. For
the first year of this program, based on the October 2019 Grand List,
the benefit amount under this section shall not exceed $250.
(2)
The residence in Southington must be the primary residence of
the applicant and the homeowner must verify they are not receiving
tax relief in any other state or municipality.
(3)
Applications for relief under this section must be made to the
Southington Tax Assessor between February 1 and May 15 of the calendar
year following the October 1 Grand List being published.
(4)
Deferred amount. The deferred amount, that being the amount
of taxes paid versus the amount of taxes that would have been owed
had the resident not received tax relief under this section, shall
be due to the Town of Southington upon termination from the program.
Said amount shall be liened against the property. No interest shall
accrue on the deferred amount.
(5)
Residents who owe taxes to the Town on the subject dwelling
or any other property in the Town, except for those allowed under
assessment reduction statutes, shall be ineligible for this tax relief
benefit.
[Added 9-11-1995]
A.
Definition of zone area. That area delineated on the Enterprise Zone
Boundary Map as submitted to and approved by the Commissioner of the
State of Connecticut Department of Economic and Community Development
is designated as an "enterprise zone." Such area contains Census Tract
4306.01, as defined by the 1990 Census, and shall include any changes
to said map hereinafter approved by said Commissioner.
B.
Benefits.
(1)
Fixed assessments.
(a)
All real property in the enterprise zone which is improved during
the period when such area is designated as an enterprise zone shall
have its real estate assessments fixed. Such fixed assessment shall
be for a period of seven years from the time of such improvements
and shall defer any increase in assessment attributable to such improvements
according to the following schedule:
Year
|
Percent of Increase Deferred
|
---|---|
First
|
100%
|
Second
|
100%
|
Third
|
50%
|
Fourth
|
40%
|
Fifth
|
30%
|
Sixth
|
20%
|
Seventh
|
10%
|
(b)
Notwithstanding the provisions of this subsection, a municipality
may negotiate the fixing of assessments on the portion of improvements
by a taxpayer which exceed a value of $80,000,000 to real property
which is to be used for commercial or retail purposes.
(2)
Any fixed assessment on any residential property shall cease if:
(a)
For any residential rental property, any dwelling unit in such
property is rented to any person whose income exceeds 200% of the
median family income of the municipality; or
(b)
For any condominium conversion declared after the designation
of the enterprise zone, any unit is sold to any person whose income
exceeds 200% of the median family income of the municipality.
(3)
In the event of a general revaluation by the Town in the year in
which such improvement is completed, resulting in any increase in
the assessment on such property, only that a portion of the increase
resulting from such improvement shall be deferred. In the event of
a general revaluation in any year after the year in which such 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 revaluation.
(4)
No improvement on any real property which qualifies as a manufacturing
facility under Section 32-9p(d) of the Connecticut General Statutes
shall be eligible for any fixed assessment pursuant to this section.
The fixing of assessment for such manufacturing property shall be
in accordance with state statutes.
C.
Administration. The Economic Development Administrator shall administer
the Enterprise Zone Program in the Town of Southington.
[Added 5-24-1999]
A.
Pursuant to the provisions of the C.G.S. § 12-81c, the
Town hereby exempts from personal property taxation:
(1)
Any ambulance-type motor vehicle which is used exclusively for the
purpose of transporting any medically incapacitated individual, except
any motor vehicle used to transport any such individual for profit;
or
(2)
Any motor vehicle owned by a person with disabilities which is equipped,
after its original manufacture, for purposes of adapting its use to
the disability of such person.
B.
For the purposes of this section, a motor vehicle that is entitled to the exemption described in Subsection A(1) or (2) above shall be defined as, and limited to, a motor vehicle [as defined in C.G.S. § 14-1(53)] that is either: 1) an ambulance-type motor vehicle shall include motor vehicle adapted with special lift device so as to provide a person who is disabled or the owner's disabled parents, spouse, sibling or child with transportation; or 2) has been equipped, after its original manufacture, with devices or features specifically adapted to allow the use of the vehicle by a person with disabilities, provided: a) that the person with disabilities is the owner of the vehicle; b) that the equipment allows such owner to operate the vehicle on a public street or highway; c) that such owner would not be physically capable of operating such vehicle without such equipment; and d) that such equipment would not be necessary for a person without such disabilities to operate the vehicle on a public street or highway. Notwithstanding the foregoing provisions, no such exemption shall be valid unless the person claiming such exemption submits to the Assessor such reasonable proof of entitlement to such exemption as the Assessor may require. Such proof may include, but is not limited to, current motor vehicle registration, photograph of the motor vehicle, medical report establishing the applicant's disability and invoices for such equipment and installation. Application for inclusion and submission of proof(s) shall be no later than December 31 in any calendar year in order to be effective for the assessment year beginning the prior October 1. Failure to file within the time limits prescribed, in the manner and form as prescribed, shall be considered a waiver of the right to such exemption.
[Added 9-27-1999]
A.
Pursuant to the provisions of Connecticut General Statutes § 12-81w, the Tax collector is hereby authorized and directed to grant abatement of real and/or personal property taxes in an amount not more than $2,000 to resident volunteer firefighters, emergency medical technicians, who are certified by the Town's Fire Chief to have been duly appointed and providing services in accordance with the rules and regulations of the two-tiered system of the volunteer incentive plan of the Board of Fire Commission or its successor Town agency, as set forth in Subsection D herein, during the prior fiscal year.
[Amended 2-25-2013; 10-28-2019; 4-26-2021]
B.
The Fire Chief shall, on or before June 21 of each year, provide the Tax Collector with a certified list of the names and addresses of each resident volunteer who served during the expiring fiscal year, setting forth the number of months served during such expiring fiscal year served by such volunteer and the percent of annual benefit qualified for in accordance with the provision of Subsection A above.
C.
This section shall also apply to any individual who is a retired
volunteer fireman, retired volunteer fire police officer or retired
emergency medical technician who has completed at least 25 years of
service as a volunteer fireman, volunteer fire police officer or volunteer
emergency medical technician in the Town of Southington.
[Added 9-12-2016[1]]
D.
The Tax Collector shall determine the amount of such abatement by
dividing the number of months so certified for each individual volunteer
by the number 12 and multiplying that product by either $1,000 or
$2,000, depending on the individual's qualification under the two-ticred
system. The Tax Collector shall then apply the percentage of the plan
each volunteer qualifies for and apply such sum to the tax payment
due from said volunteer in the succeeding July and any remaining balance
thereof to the tax payment due the succeeding January.
[Amended 10-28-2019; 4-26-2021]
E.
Said abatement credit shall be applied first to the amount due for
real property taxes and the balance, if any, to personal property
taxes, unless such volunteer or his legal representative shall request
in writing a different application of such abatement. The volunteer
may also direct that such abatement be applied to taxes on property
held for his or her personal use which is held in the name of a trust
or his or her spouse.
F.
The first abatement hereunder shall apply to the taxes on the grand
list of October 1, 2020, due in July of 2021, and January of 2022.
[Amended 10-28-2019; 4-26-2021; 6-24-2021]
[Added 12-22-2003; amended 10-13-2015; 1-24-2022]
A.
Pursuant to Section 12-81 of the Connecticut General Statutes, the
Tax Collector and Assessor are hereby authorized and directed to grant
an exemption of real and or personal property tax assessments in an
amount of $10,000 to veterans and their surviving spouses beginning
with the grand list of October 2004. To be eligible for this benefit,
the veteran or the surviving spouse must be currently qualified to
receive the veterans property tax exemption and have an income not
to exceed $64,400 for a single veteran or the surviving spouse of
a veteran or $72,600 for a married veteran.
B.
The first exemption period shall apply to the taxes on the grand
list of October 1, 2021, due in July of 2022 and January of 2023.
[Added 4-13-2009]
A.
As provided in Connecticut General Statutes, § 7-148, no
building application for any property for which taxes, sewer rate
charges or assessments are delinquent is to be issued by the Building
Official. All building applications shall be withheld until such time
as the Tax Collector and Sewer Official verify in writing to the Building
Official that there are no delinquent taxes, sewer use charges or
assessments on the property for which the building application is
sought.
B.
The Town Manager shall have the authority to authorize the issuance
of a building application on property for which taxes, sewer use charges
or assessments are delinquent if it is determined by the Town Manager
that the circumstances warrant such action.
C.
Notification of the Town Manager's decision shall be provided in
writing.