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Town of East Hampton, CT
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2023-07-11
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The Code
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Part II, General Legislation
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Chapter 278 Taxation
Charter and Code of Ethics
Ch C
Charter
Ch D
Code of Conduct
Ch E
Code of Ethics
The Code
Part I, Administrative Legislation
Ch 1
General Provisions
Ch 5
Admissions, Board of
Ch 6
Agriculture Commission
Ch 7
Arts and Cultural Commission
Ch 12
Cemetery Board
Ch 16
Citation Hearing Procedure
Ch 18
Commission on Aging
Ch 20
Conservation-Lake Pocotopaug Commission
Ch 24
Constables
Ch 28
Design Review Board
Ch 33
Economic Development Commission
Ch 37
Elections
Ch 41
Emergency Management
Ch 43
Ethics Commission
Ch 45
Finance and Budget
Ch 49
Fire Department
Ch 53
Fiscal Year
Ch 57
Flood and Erosion Control Board
Ch 66
Housing Partnership
Ch 70
Inland Wetlands and Watercourses Agency
Ch 75
Justices of the Peace
Ch 77
(Reserved)
Ch 79
Land Acquisition Fund
Ch 83
Library
Ch 88
Lower Connecticut River Valley Council of Governments
Ch 96
Parks and Recreation Department
Ch 100
Personnel Policies
Ch 104
Planning and Zoning Commission
Ch 109
Police Department
Ch 113
Property, Disposition of
Ch 117
Purchasing
Ch 120
Brownfields Redevelopment Agency
Ch 125
Salaries
Ch 130
Terms of Office
Ch 134
Town Meetings
Ch 138
(Reserved)
Ch 143
Vacancies
Ch 146
Water and Sewer Authority
Ch 152
Zoning Board of Appeals
Part II, General Legislation
Ch 155
Adult-Use Cannabis
Ch 157
Alcoholic Beverages
Ch 161
Amusement Devices
Ch 165
Animals
Ch 169
Bazaars and Raffles
Ch 171
Blight and Nuisances
Ch 173
Boating and Navigation
Ch 177
Building Code
Ch 181
Buildings, Numbering of
Ch 192
Excavations
Ch 196
Fair Housing
Ch 200
Fees and Charges
Ch 207
Gas and Oil Exploration
Ch 211
Historic Districts
Ch 215
Hotels
Ch 219
Housing Code
Ch 223
Insurance
Ch 228
Junk Dealers
Ch 232
Littering
Ch 237
(Reserved)
Ch 246
Parks and Recreation
Ch 250
Peddlers and Solicitors
Ch 261
Sewer Construction
Ch 264
Sewer Use
Ch 269
Solid Waste
Ch 271
Special Events
Ch 273
Streets and Sidewalks
Ch 278
Taxation
Ch 278 Art I
Property Tax Exemptions
§ 278-1
Effective date of exemptions.
§ 278-2
Reimbursement of tax-exempt organizations.
§ 278-3
Application for reimbursement.
§ 278-4
Applicability.
§ 278-5
Statutory authority.
Ch 278 Art II
Solar Energy Systems Exemption
§ 278-6
Exemption authorized; statutory authority.
Ch 278 Art III
Sewer Assessment Payment Deferrals
§ 278-7
Eligibility for payment plan option.
§ 278-8
Payment of interest charges only.
§ 278-9
Disposition of balance upon transfer of property.
§ 278-10
Effective date of plan; annual review.
Ch 278 Art IV
Exemption for Ambulance-Type Vehicles
§ 278-11
Exemption granted; effective date.
Ch 278 Art V
Stipend for Volunteer Fire and Ambulance Personnel and Civil Preparedness Director
§ 278-12
Purpose.
§ 278-13
Stipend granted; amount.
§ 278-14
Eligibility.
§ 278-15
Certification.
§ 278-16
(Reserved)
§ 278-17
Retirement benefit.
§ 278-18
Applicability; effective date.
Ch 278 Art VI
Exemption for Buildings Used in Farming
§ 278-19
Exemption granted; amount.
§ 278-20
Exclusions.
§ 278-21
Application for exemption.
Ch 278 Art VII
Property Tax Relief for Certain Elderly Homeowners
§ 278-22
Title.
§ 278-23
Legislative authority.
§ 278-24
Findings and purpose.
§ 278-25
Applicability and benefits.
§ 278-26
Application.
§ 278-27
Severability of provisions.
§ 278-28
Construal of terms.
§ 278-29
When effective.
Ch 278 Art VIII
Disabled Veterans Exemption
§ 278-30
Exemption granted; conditions.
§ 278-31
Effective date.
Ch 278 Art IX
Tax Abatement Program
§ 278-32
Purpose.
§ 278-33
Program implementation by Town.
§ 278-34
Duties of the Economic Development Commission.
§ 278-35
General requirements.
§ 278-36
Application procedure.
§ 278-37
Assessment of property subject to agreement.
§ 278-38
Application evaluation guidelines.
§ 278-39
Evaluation criteria categories.
§ 278-40
Tax abatement tiers and implementation.
§ 278-41
Default by owner or lessee; recapture of abated taxes.
§ 278-42
Recapture terms.
§ 278-43
Assignment of agreement.
§ 278-44
Amendments to applicable statutes.
§ 278-44.1
Proposed agreement.
Ch 278 Art X
Retention of Excess Payments and Waiver of Tax Bills
§ 278-45
Retention of excess payments.
§ 278-46
Waiver of tax bills.
Ch 278 Art XI
Low-Income Veterans Exemption
§ 278-47
Purpose.
§ 278-48
Definitions.
§ 278-49
Application.
Ch 278 Art XII
Additional and Expanded Exemptions and Other Relief
§ 278-50
Exemption for homeowners with disabilities.
§ 278-51
Exemption for individuals who are blind.
§ 278-52
Exemption for disabled veterans.
§ 278-53
Abatement of taxes for the poor.
§ 278-54
Deferral of taxes exceeding 8% of homeowner's income.
§ 278-55
Exemption for certain nondisabled veterans without wartime service.
§ 278-56
Exemption for spouses and parents of those killed in action.
§ 278-57
to § 278-59. (Reserved)
Ch 278 Art XIII
Abatement of Taxes for Surviving Spouses of Police Officers, Firefighters and Emergency Medical Technician
§ 278-60
Recognition.
§ 278-61
Definitions.
§ 278-62
Abatement established.
§ 278-63
Terms.
§ 278-64
Procedures.
Ch 282
Towing
Ch 287
Vehicles and Traffic
Ch 291
Vehicles, Storage of
Ch 295
Water System Construction
Ch 299
Water System Use
Derivation Table
Ch DT
Derivation Table
Disposition List
Ch DL
Disposition List
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Chapter 278
Taxation
[HISTORY: Adopted by the Town of East Hampton as indicated in article histories. Amendments noted where applicable.]
Article I
Property Tax Exemptions
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§ 278-1
Effective date of exemptions.
chevron_right
§ 278-2
Reimbursement of tax-exempt organizations.
chevron_right
§ 278-3
Application for reimbursement.
chevron_right
§ 278-4
Applicability.
chevron_right
§ 278-5
Statutory authority.
chevron_right
Article II
Solar Energy Systems Exemption
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§ 278-6
Exemption authorized; statutory authority.
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Article III
Sewer Assessment Payment Deferrals
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§ 278-7
Eligibility for payment plan option.
chevron_right
§ 278-8
Payment of interest charges only.
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§ 278-9
Disposition of balance upon transfer of property.
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§ 278-10
Effective date of plan; annual review.
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Article IV
Exemption for Ambulance-Type Vehicles
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§ 278-11
Exemption granted; effective date.
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Article V
Stipend for Volunteer Fire and Ambulance Personnel and Civil Preparedness Director
chevron_right
§ 278-12
Purpose.
chevron_right
§ 278-13
Stipend granted; amount.
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§ 278-14
Eligibility.
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§ 278-15
Certification.
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§ 278-16
(Reserved)
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§ 278-17
Retirement benefit.
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§ 278-18
Applicability; effective date.
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Article VI
Exemption for Buildings Used in Farming
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§ 278-19
Exemption granted; amount.
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§ 278-20
Exclusions.
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§ 278-21
Application for exemption.
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Article VII
Property Tax Relief for Certain Elderly Homeowners
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§ 278-22
Title.
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§ 278-23
Legislative authority.
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§ 278-24
Findings and purpose.
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§ 278-25
Applicability and benefits.
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§ 278-26
Application.
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§ 278-27
Severability of provisions.
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§ 278-28
Construal of terms.
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§ 278-29
When effective.
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Article VIII
Disabled Veterans Exemption
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§ 278-30
Exemption granted; conditions.
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§ 278-31
Effective date.
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Article IX
Tax Abatement Program
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§ 278-32
Purpose.
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§ 278-33
Program implementation by Town.
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§ 278-34
Duties of the Economic Development Commission.
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§ 278-35
General requirements.
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§ 278-36
Application procedure.
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§ 278-37
Assessment of property subject to agreement.
chevron_right
§ 278-38
Application evaluation guidelines.
chevron_right
§ 278-39
Evaluation criteria categories.
chevron_right
§ 278-40
Tax abatement tiers and implementation.
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§ 278-41
Default by owner or lessee; recapture of abated taxes.
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§ 278-42
Recapture terms.
chevron_right
§ 278-43
Assignment of agreement.
chevron_right
§ 278-44
Amendments to applicable statutes.
chevron_right
§ 278-44.1
Proposed agreement.
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Article X
Retention of Excess Payments and Waiver of Tax Bills
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§ 278-45
Retention of excess payments.
chevron_right
§ 278-46
Waiver of tax bills.
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Article XI
Low-Income Veterans Exemption
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§ 278-47
Purpose.
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§ 278-48
Definitions.
chevron_right
§ 278-49
Application.
chevron_right
Article XII
Additional and Expanded Exemptions and Other Relief
chevron_right
§ 278-50
Exemption for homeowners with disabilities.
chevron_right
§ 278-51
Exemption for individuals who are blind.
chevron_right
§ 278-52
Exemption for disabled veterans.
chevron_right
§ 278-53
Abatement of taxes for the poor.
chevron_right
§ 278-54
Deferral of taxes exceeding 8% of homeowner's income.
chevron_right
§ 278-55
Exemption for certain nondisabled veterans without wartime service.
chevron_right
§ 278-56
Exemption for spouses and parents of those killed in action.
chevron_right
§ 278-57
to § 278-59. (Reserved)
chevron_right
Article XIII
Abatement of Taxes for Surviving Spouses of Police Officers, Firefighters and Emergency Medical Technician
chevron_right
§ 278-60
Recognition.
chevron_right
§ 278-61
Definitions.
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§ 278-62
Abatement established.
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§ 278-63
Terms.
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§ 278-64
Procedures.
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