[Adopted 5-19-1977 (§ 16-3
of the 1987 Code); amended in its entirety 12-19-2019]
In accordance with the provisions of § 12-81(56) of
the General Statutes, the following described property shall be exempt
from taxation subject to the provisions of this article: any building,
the construction of which is commenced on or after October 1, 1976,
which is equipped with an active solar energy heating or cooling system,
or any building to which a solar energy heating or cooling system
is added on or after October 1, 1976, to the extent of the amount
by which the assessed valuation of such real property equipped with
such solar heating or cooling system exceeds the assessed valuation
of such real property equipped with the conventional portion of the
heating or cooling system, exclusive of any portion of such system
related to solar energy, provided this exemption shall only apply
to the first 15 assessment years following construction of such building
or addition of any such system to a building.
As used in this article, "active solar energy heating or cooling
system" means equipment which provides for the collection, transfer,
storage and use of incident solar energy for water heating, space
heating or cooling which absent such solar energy system would require
a conventional energy resource, such as petroleum products, natural
gas or electricity, employs mechanical means such as fans or pumps
to transfer energy, and meets standards established by regulation,
in accordance with the provisions of Chapter 54 of the General Statutes,
by the Secretary of the Office of Policy and Management.
Any person claiming the exemption provided in this article for
any assessment year shall, on or before the first day of November
in such assessment year, file with the Assessor written application
claiming such exemption. Failure to file such application in the manner
and form as provided by such Assessor within the time limit prescribed
shall constitute a waiver of the right to such exemption for such
assessment year. Such application shall not be required for any assessment
year following that for which the initial application is filed, provided
that if such solar energy heating or cooling system is altered in
a manner which would require a building permit, such alteration shall
be deemed a waiver of the right to such exemption until a new application,
applicable with respect to such altered system, is filed and the right
to such exemption is established as required initially.
