Source: http://ecode360.com/16063146
Timestamp: 2015-09-03 17:10:15
Document Index: 25828621

Matched Legal Cases: ['§ 272', '§ 272', '§ 272', '§ 272', '§ 272', '§ 272', '§ 272', '§ 272', '§ 272', '§ 272', '§ 272', '§ 272', '§ 272', '§ 272', '§ 272', '§ 272', '§ 272', '§ 272', '§ 272', '§ 12', '§ 12', '§ 12', '§ 12', '§ 272', '§ 12', '§ 12', '§ 272', '§ 12', '§ 272', '§ 272', '§ 12', '§ 12', '§ 12', '§ 272', '§ 12', '§ 272', '§ 12', '§ 272', '§ 272', '§ 12', '§ 272', '§ 12', '§ 272', '§ 7', '§ 7', '§ 272', '§ 272']

City of Middletown, CT Tax Abatements, Exemptions, Deferrals and Incentive Programs
Tax Abatements, Exemptions, Deferrals and Incentive Programs
Chapter 272: Taxation
Article I: Tax Abatements, Exemptions, Deferrals and Incentive Programs
Tax abatement on low- and moderate-income housing. § 272-2
Exemption for active solar energy heating or cooling systems. § 272-3
Exemption for solar energy electricity generating systems. § 272-4
Exemption for passive or hybrid solar energy systems. § 272-5
Exemption for solar energy electricity generating systems and cogeneration systems. § 272-6
Exemption for certain nonprofit organizations. § 272-7
Deferred increased assessment. § 272-8
Payment of delinquent motor vehicle taxes. § 272-9
Tax and business incentive program. § 272-10
Additional exemption for veterans based on income. § 272-11
Exemption for dwelling of veteran receiving assistance. § 272-12
Additional exemption for persons who are blind. § 272-13
Additional exemption for persons permanently and totally disabled. § 272-14
Downtown special services district. § 272-15
Exemption for certain modified handicap accessible motor vehicles. § 272-16
Urban Rehabilitation Homeownership Program tax deferral. § 272-1
Tax abatement on low- and moderate-income housing.
[Amended 10-2-1978]
A. Definitions. As used in this section, the following
terms shall have the meanings indicated:
Housing, the construction or rehabilitation of which is aided
or assisted in any way by any federal or state statute, which housing
is subject to regulation or supervision of rents, charges or sale
prices and methods of operation by a governmental agency under a regulatory
agreement or other instrument which restricts occupancy of such housing
to persons or families whose incomes do not exceed prescribed limits.
A person or persons, partnership, joint venture or corporation
who or which has executed, or will execute, a regulatory agreement
or other instrument with a governmental agency, either federal, state
or local, which limits occupancy of the low- and moderate-income housing
owned or to be owned by such person or persons, partnership, joint
venture or corporation to persons or families whose incomes do not
exceed prescribed limits.
B. Contracts for abatement.
(1) The Mayor may enter into contracts for the City with
owners of low- and moderate-income housing granting abatement, in
whole or in part, of the taxes on the real estate used for such low-
and moderate-income housing.
(2) The amount of such abatement shall be established
in each such contract, giving due consideration to the purpose or
purposes to which the money equivalent of the taxes so abated is to
be applied. Each such contract shall require that the owner apply
the money equivalent of the taxes so abated to one or more of the
following specified purposes:
(a) To reduce rents below the levels which would
be achieved in the absence of abatement;
(b) To improve housing quality and design;
(c) To effect occupancy by persons and families
of varying income levels, within prescribed limits; or
(d) To provide necessary related facilities or services.
C. Effective date; duration of abatement. The abatement
shall become effective on the date specified in the contract between
the City and an owner of low- and moderate-income housing. The term
of abatement shall extend for the remainder of the fiscal year in
which abatement becomes effective and may continue for a period not
to exceed 39 consecutive fiscal years thereafter, provided that such
abatement shall terminate at any time when the property for which
tax abatement had been granted is not used solely for low- and moderate-income
housing, and provided further that the continuation of such abatement
may be conditioned upon the continuation of state reimbursement to
the City for such abatement. The abatement authorized herein shall
be granted only for low- and moderate-income housing upon which construction
or rehabilitation commenced after July 1, 1967.
D. State assistance. The Mayor shall, with the approval
of the Common Council, execute on behalf of the City contracts with
the state for financial assistance by the state in the form of reimbursement
for the tax abatement granted to an owner of low- and moderate-income
housing in accordance with this section.
Exemption for active solar energy heating or cooling systems.
[Amended 10-2-1978; 9-7-1982[1]]
A. A tax exemption is hereby authorized for any building,
the construction of which is commenced on or after October 1, 1976,
and before October 1, 2006, 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,
and before October 1, 2006, 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 the construction of such building or
addition of any such system to a building.
B. As used in this section, the following terms shall
ACTIVE SOLAR ENERGY HEATING OR COOLING SYSTEM
Equipment which:
(1) 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;
(2) Employs mechanical means such as fans or pumps
to transfer energy; and
(3) Meets standards established by regulation by
the Secretary of the State Office of Policy and Management.
C. Any person who desires to claim the exemption provided
for in this section for any assessment year shall, on or before the
first day of November in such assessment year, file with the Tax Assessor
of the City of Middletown written application claiming such exemption
on a form as prescribed by the Secretary of the State Office of Policy
and Management. Failure to file such application in said manner and
form 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 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.
Exemption for solar energy electricity generating systems.
A. An exemption is hereby authorized for any solar energy
electricity generating system installed for the generation of electricity
for private residential use, provided such installation occurs on
or after October 1, 1977, and before October 1, 2006. This exemption
shall only be applicable in the first 15 assessment years following
the installation of such system.
SOLAR ENERGY ELECTRICITY GENERATING SYSTEM
Equipment which is designed, operated and installed as a
system at any private residential location, which utilizes solar energy
to produce electricity for consumption at such location and which
meets standards established by regulation by the Secretary of the
State Office of Policy and Management.
in this section for any assessment year shall, on or before the first
day of November in such assessment year, file with the Tax Assessor
the right to such exemption for the assessment year. Such application
the initial application is filed, provided if such solar energy electricity
generating system is altered in a manner which would require a building
Exemption for passive or hybrid solar energy systems.
[Added 12-3-1979; amended 9-7-1982[1]]
A. An exemption is hereby authorized for any building, the construction of which is commenced on or after April 20, 1977, and before October 1, 2006, which is equipped with a passive or hybrid solar energy heating or cooling system, or any building to which such a system is added on or after April 20, 1977, and before October 1, 2006, to the extent of any amount by which the assessed valuation of such real property equipped with such a system exceeds the valuation at which such real property would be assessed if built using conventional construction techniques in lieu of construction related to such a system, as determined by the Tax Assessor, 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. Any portion of a hybrid solar energy heating or cooling system which is allowed an exemption under § 272-2 shall not be eligible for exemption under this section.
B. The Secretary of the State Office of Policy and Management
is authorized by statute to adopt regulations to define and set standards
for passive and hybrid solar energy heating or cooling systems. Any
such passive system shall include a solar energy heating or cooling
system which utilizes the structural elements of a building to provide
for the collection, storage or distribution of energy for water heating
or space heating or cooling. Any such hybrid system shall include
a solar energy heating or cooling system which consists of both active
and passive elements. To qualify for the exemption provided by this
section the systems must comply with such regulations.
the initial application is filed, provided if such passive or hybrid
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.
Exemption for solar energy electricity generating systems and cogeneration systems.
[Added 9-7-1982; amended 1-6-2003 by Ord. No. 01-03]
A. Subject to the provisions of this section, an exemption is authorized for any solar energy electricity generating system which is not eligible for exemption under § 272-3, any cogeneration system, or both, installed on or after July 1, 1981, and before October 1, 2006. The system shall be exempt from taxation for the first 15 assessment years following the installation of the system. This exemption shall not apply to additions to resource recovery facilities operating on October 1, 1994, or to resource recovery facilities constructed on and after October 1, 1994.
system which produces, in the same process, electricity and exhaust
steam, waste steam, heat or other resultant thermal energy which is
used for space or water heating or cooling, industrial, commercial,
manufacturing or other useful purposes and which meets standards established
by regulations adopted by the Secretary of the State Office of Policy
system which utilizes solar energy as the energy source for at least
75% of the electricity produced by the system and meets the standards
established by regulation by the Secretary of the Office of Policy
C. The exemption is subject to the applicant entering
into a written agreement with the City. The agreement may require
the applicant to make payments to the City in lieu of taxes. The agreement
may vary the amount of payments in lieu of taxes in each assessment
year of the agreement, provided the payment in any assessment year
is not greater than the taxes which would otherwise be due in the
absence of the exemption. The exemption shall not be effective unless
the agreement is approved by the Common Council.
D. Any person who desires to claim the exemption provided by this section and whose application has been approved in accordance with Subsection C shall, on or before the first day of November in such assessment year, file with the Tax Assessor of the City of Middletown written application claiming such exemption on a form as prescribed by the Secretary of the State Office of Policy and Management. Failure to file such application in said manner and form 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 if such solar energy electricity generating system or cogeneration 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.
§ 272-6
Exemption for certain nonprofit organizations.
[Added 4-2-1990; amended 3-4-1991; 7-1-1996]
A. Pursuant to the authority of C.G.S. § 12-81b,
as amended, any real property acquired by an organization exempt from
taxation on the date of acquisition of said property under § 12-81,
as amended, and utilized in conformance with C.G.S. § 12-81,
Subsections (7) to (16), inclusive, as amended, shall be exempt from
taxation as of the date of acquisition, upon application to and verification
of such tax-exempt status and intended use by the Tax Assessor of
the City of Middletown. Said organization shall promptly notify the
Tax Assessor of the City of Middletown of its acquisition, intended
use and claimed exempt status.
B. If any amount shall have been paid on account of taxes upon real property which is exempt from taxation hereunder, then, upon application timely made as set forth in Subsection C herein, the Treasurer of the City of Middletown is authorized and directed to refund to the exempt organization, without interest, such portion of said amount as represents taxes for the period subsequent to the date of acquisition.
C. Application for reimbursement under Subsection B of this section shall be made to the Tax Collector of the City of Middletown in the form prescribed by him not later than the first day of October next following the date of acquisition by the exempt organization of property for which an exemption is claimed.
D. This section shall apply to real property acquired by an exempt organization described in Subsection A on or after October 1, 1995.
E. Pursuant
to the authority of Connecticut General Statutes § 12-81,
Subsection (58), any real property used as a house of religious worship
and leased to a religious organization exempt from taxation for federal
income tax purposes shall be exempt from taxation, provided such property
is used exclusively and entirely for the purposes of such religious
organization and not otherwise exempt under this section. Application
for such exemption shall be made upon such forms as may be prescribed
by the Tax Assessor and shall include a copy of the lease. Applications
shall be filed no later than November 1 in the year such exemption
is requested.[Added 10-5-2009 by Ord. No. 46-09]
§ 272-7
Deferred increased assessment.
[Added 4-1-1991]
A. Purpose. Certain areas within the City of Middletown
are in need of rehabilitation. Sections 12-65c through 12-65f of the
Connecticut General Statutes, as amended, provide a method for the
municipality to encourage property owners to rehabilitate their properties
situated in those areas in need of rehabilitation by allowing the
municipality to defer the increase to the property assessment due
B. Designated rehabilitation area. The area within the
City of Middletown to which the provisions of this section apply is
(1) The Middletown North End/CBD Project Area is a parcel
of land containing approximately 70+ acres, situated in the City of
Middletown, Middlesex County, State of Connecticut. In general, the
project is bordered to the south by Court Street, to the east by Connecticut
Route 9, to the north by Connecticut Route 66/Route 17 and to the
west by the rear property lines of the lots on the west side of Main
Street. The project boundary is defined by the inside edge of the
heavily dashed line as shown on the map titled "Project Boundary Map,
North End/CBD Project Area, Urban Renewal Plan, City of Middletown,
CT" by DeCarlo & Doll, Inc., scale one inch equals 100 feet, dated
November 10, 1989 (Map Number 1).
(2) The southeastern corner of the project is a point
projected to the intersection of the south street line of Court Street
and the west street line of Connecticut Route 9 (Acheson Drive). From
this point the project boundary runs approximately 3,000+ feet northward along the west street line of Connecticut
Route 9 to the northeastern corner of the project. The northeastern
corner of the project is located on that point which is the intersection
of the west street line of Connecticut Route 9 and the northern street
line of Route 17.
(3) From this point the project boundary runs westward
along the northern street line of Connecticut Route 66/Route 17, along
the north side of the off-ramp from the Arrigoni Bridge and projects
across Spring Street. From this point the project boundary jogs southward
along the property lines of the lots abutting the west side of Main
Street ending at Court Street.
(4) The project boundary runs along the west property
line of Lot 19 in Block 17-19, crosses the railroad tracks, to Block
17-272 and runs along the north property line of Lot 5 to Clinton
Avenue, then south along the east street line of Clinton Avenue and
then east along the south property line of Lot 5. The project boundary
continues along the rear property lines of Lot 4 and Lot 3, then north,
west and south property lines of Lot 2, to the rear property line
of Lot 1, and projects across Grand Street to Block 17-35. In Block
17-35, the project boundary continues along the rear property line
of Lot 7-6, the north, west and south property lines of Lot 5, the
rear property lines of Lots 3A, 3B, 2 and 1 and projects across Liberty
Street to Block 17-46. In Block 17-46, the project boundary runs westward
along the south street line of Liberty Street to northeast corner
of Mortimer Cemetery, then runs southward along the entire east property
line of Mortimer Cemetery to the rear property lines of Lots 5, 4,
and 3, along the rear and west property line of Lot 57 and then projects
across Washington Street (Route 66) to Block 17-51. In Block 17-51,
the project boundary runs southward along the rear (west) property
lines of Lots 21, 22, 23 and 24A, along the north, west and south
property line of Lot 25, along the rear property lines of Lots 26,
272 and 29, along the south property line of Lot 29, southward along
the rear property lines of Lots 30 and 32 and projects across Court
Street to the southeastern corner of the project. The southeastern
corner of the project is located on the south street line of Court
Street at a point approximately 90+ feet
west of the west street line of Main Street. From this point, the
project boundary runs eastward along the south street line of Court
Street, approximately 980+ feet to the
southeast corner of the project.
(5) The provisions of this section shall also apply to
such areas within the City of Middletown which the Common Council
shall from time to time designate as rehabilitation areas in accordance
with the provisions of C.G.S. §§ 12-65c through 12-65f,
C. Criteria for eligibility. To be eligible for the benefits
provided by this section, an owner of property situated in the designated
rehabilitation area must be willing to enter into a written agreement
with the City of Middletown whereby the owner of such property agrees
to rehabilitate the property in accordance with the standards set
forth by the Design Review and Preservation Board for the rehabilitation
of structures in established historic neighborhoods.[1]
D. Application procedure.
(1) Any owner of property situated within the designated
rehabilitation area who seeks to take advantage of the benefits conferred
by this section shall submit his application to the Redevelopment
Agency of the City of Middletown on forms to be supplied by said Agency.
Such application shall include a detailed presentation of the proposed
rehabilitation and the owner's estimate as to time for completion
of such rehabilitation. Said Redevelopment Agency shall review the
application to make the following determinations:
(a) The property to be rehabilitated is situated
in the designated rehabilitation area.
(b) The property to be rehabilitated is in need
(c) The plans for rehabilitation as submitted meet the eligibility criteria as set forth in Subsection C of this section.
(2) If the application satisfies all three requirements,
the Redevelopment Agency shall certify to the Common Council of the
City of Middletown that such application qualifies for the benefits
conferred by this section and shall also set a date for the completion
of the rehabilitation work. If the application fails to satisfy any
or all of the requirements set forth above, the Redevelopment Agency
shall forward the application to the Common Council without certification
setting forth the reasons for such denial of certification.
(3) Following the review by the Redevelopment Agency,
the application shall be forwarded to the Common Council, which shall
either approve or reject the application; provided, however, that
it shall take a simple majority of those members of the Common Council
present and voting to overrule the certification or denial of certification
of such application by the Redevelopment Agency.
(4) In the event of approval, the Common Council shall
pass a resolution authorizing the Mayor of the City of Middletown
to enter into the rehabilitation agreement with the owner of the property
to be rehabilitated.
(5) Any person aggrieved by the action of the Common Council
may appeal said action in accordance with C.G.S. § 12-65f,
E. Rehabilitation agreement.
(1) The rehabilitation agreement to be signed by the property
owner and the Mayor on behalf of the City shall include a detailed
plan of the rehabilitation work to be performed and shall fix the
assessment of the property during the rehabilitation period as of
the date of the agreement, but in no event shall the rehabilitation
period exceed the period of three years.
(2) The rehabilitation agreement shall provide that upon
completion of the rehabilitation in accordance with the terms of the
agreement and upon certification by the Assistant Building Official
as hereinafter set forth, the increase in the assessment of the property
due to such rehabilitation shall be deferred in accordance with the
(a) During the first two tax years following completion
of said rehabilitation, the entire increase shall be deferred.
(b) During each tax year thereafter, 10% of the
increase shall be added to the assessment until 100% of the increase
shall be assessed.
(3) The rehabilitation agreement shall further provide
that in the event a general revaluation of property is made by the
City of Middletown in the year in which the rehabilitation is completed
which results in any increase in the assessment of the rehabilitated
property, only that portion of the increase attributable to such rehabilitation
shall be deferred, and in the event that such a general revaluation
of property is made in any year after the year in which the rehabilitation
is completed, the 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.
(4) The rehabilitation agreement shall provide that such rehabilitation shall be completed by the date fixed by the Redevelopment Agency, and in the event that on the date so fixed for completion the Assistant Building Official has denied certification that the rehabilitation has been performed in accordance with the criteria as set forth in Subsection C and in accordance with the terms of the rehabilitation agreement, the agreement shall terminate, and further the owner of the property shall be liable for any increase in taxes since the date of the agreement for which he would have been liable in the absence of such agreement. The agreement shall further provide that a property owner may apply to the Redevelopment Agency for an extension of time in which to complete the rehabilitation, which, for good cause shown, the Redevelopment Agency may approve, but in no event shall such extension of time exceed the period of one year.
(5) The rehabilitation agreement shall further provide
that the agreement is contingent upon the following conditions:
(a) In addition to the certification requirements of Subsection E(4), the property shall be subject to inspection and certification by the Assistant Building Official as being in conformance with such provisions of the State Building and Health Codes and local housing codes as may apply.[2]
Editor's Note: See Ch. 178, Housing Standards.
(b) The deferral of assessment shall continue only
so long as the property remains in the state of rehabilitation as
set forth in the agreement.
(c) The deferral of assessment shall cease upon
the sale or transfer of the property unless the new owner of said
property has given written assurance to the Common Council that he
will abide by the terms of the rehabilitation agreement.
F. Miscellaneous provisions.
(1) Any certification by the Assistant Building Official
required to be made by the provisions of this section shall be made
to the Redevelopment Agency, and in the event the Assistant Building
Official denies such certification he shall notify said Agency of
(2) The Assessor of the City of Middletown shall be notified
of any agreement entered into under the provisions of this section
and shall adjust his records accordingly.
(3) The Assistant Building Official shall forward a copy
of his certification that the rehabilitation has been performed in
accordance with the rehabilitation agreement to the Middletown Tax
Assessor. In the event that the Assistant Building Official denies
such certification, he shall send a copy of his denial to the Tax
Assessor, who, after consulting with the Redevelopment Agency to determine
that an extension of time to complete the rehabilitation has not been
granted, shall readjust his tax records in accordance with the provisions
(4) Any agreement entered into under the provisions of
this section shall be filed with the Middletown City/Town Clerk for
recording in the land records of the City of Middletown.
§ 272-8
Payment of delinquent motor vehicle taxes.
[Added 7-6-1992; amended 10-7-2002]
In accordance with C.G.S. § 12-146,
as amended, any delinquent property taxes applicable with respect
to any motor vehicle shall be paid only in cash or by certified check
or money order when a release for motor vehicle registration is sought.
Personal checks shall be accepted in situations where a release for
motor vehicle registration is not sought at the time of payment. A
release shall not be provided until the check has cleared.
§ 272-9
Tax and business incentive program.
[Added 7-5-1994; amended 10-7-2002; 11-3-2008 by Ord. No. 12-08; 4-5-2010 by Ord. No. 54-10]
(1) The purpose of the tax incentive program is to attract
new firms to the City of Middletown and to promote expansion of existing
businesses and industry. It is the intent of the City to provide and
create jobs for local and area residents; to create long-term tax
base growth through the replacement, reconstruction, expansion and
remodeling of existing business and industrial facilities, where appropriate
and environmentally sound; to encourage the construction of new facilities,
when necessary; and to create the potential for generating new demands
for existing local businesses through a "spinoff" effect of major
employers' business decisions. It is further the intent of the City
of Middletown to encourage substantial investment in new equipment
and other personal property subject to taxation within the City.
(2) In addition to the incentives provided hereunder, the applicant may also be eligible for incentives allowed under other ordinances and provisions of the City of Middletown and State of Connecticut, including § 272-7 of this chapter and C.G.S. § 12-127a, as amended.
B. Qualifying businesses.
(1) The following types of businesses, consistent with
City codes, shall receive priority consideration for development incentives:
(a) Manufacturing firms as defined in the Economic
Development and Manufacturing Assistance Act of 1990, as amended.
(b) Facilities designed for the management and administrative
support of business activity located elsewhere.
(c) High technology firms.
(d) Wholesale/distribution firms providing new employment
not less than one job per each 1,000 square feet of gross building
(e) New retail businesses in the Central Business
(2) Notwithstanding the listing of priority businesses,
all companies should meet the following standards:
(a) Possession of a good, recent environmental track
record or, through relocation to an area with appropriate infrastructure,
begin meeting its environmental responsibilities.
(b) Investment of $100,000 or more in new or rehabilitated
facilities and/or equipment.
(c) Creation of at least five new jobs.
(d) Provision of a solid financial base and growth
potential through the preparation of a business plan which demonstrates
possessing the capital necessary for reasonable business growth.
C. General requirements. Applications for tax incentives
under this program will be considered under the following circumstances:
(1) The proposed project is located in an appropriate
zone as defined in the City of Middletown's Zoning Code.
(2) If the applicant is a tenant, the tax benefits must
be reflected in the lease and the lease must be for at least the term
of the tax abatement period.
(3) There is no delinquency in any taxes or service charges
due the City of Middletown.
(4) The project should have a clear benefit to the City
D. Local employment considerations. To the extent feasible,
the applicant shall commit to the utilization of City-based businesses
and City residents during both the construction and operation phases.
The following guidelines are offered to assist in achieving these
(1) To the extent feasible, the applicant shall commit
to hire City residents for new positions created as a result of the
(2) Applicant shall estimate the number of anticipated
new hires, the skills required and the timing of such new hires.
(3) Applicant shall provide a copy of its affirmative
action/hiring statement or plan.
E. Application procedure.
(1) All tax abatement requests shall be made in writing
on a form prescribed by the City of Middletown. The applicant must
indicate that the new investment would not occur within the City of
Middletown without the tax incentive requested. Two copies of the
application must be submitted simultaneously, one to the Mayor and
the other to the Department of Planning, Conservation and Development.
(2) The application for tax abatement shall first be referred
to the Economic Development Committee. Said Committee shall review
the application to determine if the application conforms to and complies
with the City's requirements. Each complete application shall be reviewed
on a case-by-case basis. Within 30 days of receipt of the proposed
tax incentive package, the Committee shall report its findings to
the Common Council, which shall, within 30 days, act upon the application.
(3) An applicant seeking a tax abatement based upon Leadership in Energy and Environmental Design (LEED) certification, as described below in Subsection G, must file, after construction, copies of the certificate of occupancy and LEED Certification Award.
(4) All final approvals shall be granted by the Common
(5) In the event of unusual or extraordinary circumstances,
the Common Council may alter or waive any requirements contained herein.
F. Tax abatement agreement.
(1) Pursuant to C.G.S. § 12-65b, as amended,
the assessment of real property and all improvements thereon or therein
may be fixed for a period of not more than seven years, provided the
cost of such improvements to be constructed is not less than $3,000,000;
or for a period of not more than two years, provided the cost of such
improvements to be constructed is not less than $500,000; or to the
extent of 50% of such increased assessment for a period of not more
than three years, provided the cost of such improvements to be constructed
is not less than $100,000.
(2) The fixed assessment period shall commence with the
first fiscal year of the City of Middletown for which a tax list is
prepared on October 1 immediately following the issuance of a certificate
of occupancy for any construction. The assessment of the real property
for the period prior to the affixed assessment period shall be determined
in the normal course pursuant to state and local laws and ordinances.
(3) Pursuant to the Manufacturers Assistance Act, the
City will assist all qualified businesses to obtain tax relief from
the State on equipment used in manufacturing as defined in C.G.S.
§ 12-65h, as amended. Machinery and equipment must qualify
for five- or seven-year depreciation for federal tax purposes. New
tangible personal property acquired by lease or purchase must be used
predominantly in the manufacture or production of goods, research
or development design and engineering of manufactured products.
(4) After approval of any application by the Common Council,
construction shall commence within 12 months and shall be completed
within 24 months. Any extension from this requirement must be approved
by the staff committee and the Middletown Common Council.
(5) All agreements shall contain a provision that any
business granted a tax incentive abatement shall repay the City the
dollar amount of any incentive contained in such agreement if such
business does not meet obligations contained in such agreement.
(6) Assignment of a tax agreement to a new owner of the same building or portion thereof for which the original tax agreement was executed shall be at the sole discretion of the Economic Development Committee. The Economic Development Committee shall consider the type of business and the financial capacity of the proposed owner before entering into a tax agreement with the new owner under the same terms as the original tax agreement. Failure or inability of a new owner to comply with the conditions of the Tax and Business Incentive Ordinance, § 272-9, shall result in immediate termination of the tax agreement and all taxes, including accrued interest, otherwise due to the City of Middletown shall become due and payable.
G. Partial tax exemptions for real estate.
(1) Within the parameters of C.G.S. § 12-65b,
as amended, a business will be granted partial exemption from real
estate taxation for the term of years which will vary in accordance
with the scale of new development. The number of years of partial
exemption will be determined in accordance with Table A.[1] The percentage of partial tax exemption for each fiscal
year following the initial appearance of the new property on the City's
tax role will be determined in accordance with Table B.[2]
Editor's Note: See Subsection I.
(2) Leadership in Energy and Environmental Design (LEED®)
tax abatement. All buildings certified as Gold and Platinum under
LEED shall be eligible for a partial real estate tax exemption equal
to a fixed amount of 10% of assessed value spread over the number
of years as determined in Table A.[3] All buildings certified as Silver under LEED and less
than $5 million assessed value shall be eligible for a partial real
estate tax exemption equal to a fixed amount of 10% of assessed value
spread over the number of years as determined in Table A.
H. Other development incentives. In addition to, or in
lieu of, tax abatements, the City will consider on a case-by-case
basis other financial/development incentives. Such incentives include
(1) Waiving of building permit fees, in whole or in part.
(2) In-kind services such as infrastructure improvements
by the City related to the development project, for example, road
widening, storm drainage improvements, and sidewalk construction.
(3) Extension of water and/or sanitary sewer lines; waiving
of hookup charges.
(4) Direct grants to the applicant for infrastructure
I. Any and all decisions to grant an incentive, pursuant
to the terms of this section, shall be within the sole and absolute
discretion of the Common Council of the City of Middletown.
Years of Partial Tax Exemption for Real
Estate Value of Improvements (in thousands of dollars)
Annual Percentage of Full Taxation for
Real Estate New to City Tax Rolls
Years of Partial Tax Exemptions for Real
Fiscal Years (following appearance of property on City
tax rolls)
§ 272-10
Additional exemption for veterans based on income.
[Added 9-7-1982; amended 6-2-1997; 9-2-2003]
A. Any veteran entitled to an exemption from property
tax in accordance with Subdivision (19) of C.G.S. § 12-81
shall be entitled to an additional exemption from such tax in the
amount of $10,000, provided the total of such veteran's adjusted gross
income as determined for purposes of the federal income tax plus any
other income of such veteran not included in such adjusted gross income
individually, if unmarried, or jointly, if married, in the calendar
year ending immediately preceding the assessment date with respect
to which such additional exemption is allowed is not more than the
amounts which the State Office of Policy and Management sets out as
the maximum and minimum income levels each fiscal year, a copy of
which is on file in the office of the Tax Assessor.
B. Any such veteran submitting claim for such additional
exemption shall be required to file an application on a form prepared
for such purpose by the Assessor not later than the assessment date
with respect to which such additional exemption is claimed. Each such
application shall include a copy of such veteran's federal income
tax return or, in the event such a return is not filed, such evidence
related to income as may be required by the Assessor for the tax year
of such veteran ending immediately prior to the assessment date with
respect to which such additional exemption is claimed.
C. This section shall be applicable with respect to the
assessment year commencing October 1, 2003, and each assessment year
§ 272-11
Exemption for dwelling of veteran receiving assistance.
[Added 9-7-1982]
A. The dwelling house and the lot whereupon the same
is erected, belonging to or held in trust for any citizen and resident
of the City, occupied as his domicile, shall be fully exempt from
local property taxation if he is a veteran who served in the Army,
Navy, Marine Corps, Coast Guard or Air Force of the United States
and has received financial assistance for specially adapted housing
under the provisions of Section 801 of Title 38 of the United States
Code and has applied such assistance toward the acquisition of such
dwelling house. The same exemption shall also be allowed on such housing
units owned by the unremarried surviving spouse of such veteran, or
by such veteran and spouse while occupying such premises as a residence.
B. This section shall be applicable with respect to the
assessment year commencing October 1, 1982, and each assessment year
§ 272-12
Additional exemption for persons who are blind.
[Added 8-5-1985; amended 6-2-1997]
A. Any 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 Subsection (17) of C.G.S. § 12-81,
shall be entitled to an additional exemption from such tax in an amount
up to $2,000 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, if married, in
the calendar year ending immediately preceding the assessment date
with respect to which such additional exemption is allowed is not
more than the amounts which the State Office of Policy and Management
sets out as the maximum and minimum income levels each fiscal year,
a copy of which is on file in the office of the Tax Assessor.
B. Any person submitting a claim for the additional exemption as provided under Subsection A of this section 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, 1985, and each assessment year thereafter.
§ 272-13
Additional exemption for persons permanently and totally disabled.
of $1,000, as provided under Subsection (55) of C.G.S. § 12-81,
up to $1,000 of such assessed value, provided the total of such person's
§ 272-14
Downtown special services district.
[Added 2-7-2001]
A. Purpose and intent. In accordance with Chapter 105a
of the Connecticut General Statutes, §§ 7-339m through
7-339t, as amended, the City of Middletown is establishing a special
services district within its confines, to be created and operated
according to the procedures set out in Chapter 105a. The purpose of
the district shall be to promote and lead the economic revitalization
and development of Middletown's Central Business District.
B. Definitions. As used in this section, the following
ASSESSED VALUE OF REAL PROPERTY FOR EACH FISCAL YEAR
The value of real property as listed on the grand list of
the municipality, in effect as of October of the prior year.
The executive body elected by a majority vote of the holders
of record of a taxable interest in real property to govern the district.
Any single member of the Board of Commissioners, with the
exception of the ex officio members.
The Middletown Downtown Business District established according to Chapter 105a of the Connecticut General Statutes, whose boundaries are delineated in Subsection C of this section, including additions made according to Subsection H.
Denotes a nonvoting member of the Board of Commissioners.
July 1 to June 30, unless it is changed by vote of the Board
of Commissioners and approved by majority vote of the holders of record
of a taxable interest in real property.
HOLDER OF RECORD OF A TAXABLE INTEREST IN REAL PROPERTY
An individual, corporation, partnership, unincorporated association,
trustee, fiduciary, guardian, conservator, or other form of entity
or any combination thereof as identified in the records of the City
LESSEE OF PROPERTY
The tenant occupying and in possession of premises located
on a property in the district.
Commercially used real property within the district that
is identified in the tax records of the City of Middletown as a parcel
of land and/or building for which there is a block, lot, and parcel
number assigned by the Assessor's office of the City of Middletown.
"Commercially used property" is hereby defined as any property which
is used for retail, professional services or business use, and specifically
excluding buildings used exclusively for residential purposes.
The holder of record of a taxable interest in real property.
C. Boundary of the district. The boundary of the district
shall be all that property described as follows: Commencing at a point
marked by the intersection of the center line of Washington Street
with the center line of Broad Street; thence in a southerly direction
along the center line of Broad Street to a point marked by the intersection
of the center line of Broad Street with the center line of William
Street; thence in an easterly direction along the center line of William
Street to a point marked by the intersection of the center line of
William Street with the center line of Main Street; thence southerly
along the center line of Main Street to a point marked by the intersection
of the center line of Main Street with the center line of Union Street;
thence in an easterly direction along the center line of Union Street
to a point marked by the intersection of the extension of the rear
property line of that property known as 2 Main Street with the center
line of Union Street; thence in a northerly direction along the rear
property lines of all those properties on the east side of Main between
Union Street and Washington Street; thence in a northerly direction
across Washington Street and along the rear property lines of those
properties on the east side of Main Street to a point marked by the
northeast corner of the property known as 472 Main Street; thence
in a westerly direction along the northerly boundary of the property
known as 472 Main Street and the extension of said line to a point
marked by the intersection thereof with the center line of Main Street;
thence northerly along the center line of Main Street to a point marked
by the intersection of the center line of Main Street with the extension
of the line of the northerly boundary of that property known as 507
Main Street; thence in a westerly direction along the extension of
said line and the northerly boundary of said 507 Main Street to a
point marked by the northwest corner of said 507 Main Street; thence
in a southerly direction along the rear property lines of those properties
on the west side of Main Street between the aforesaid northerly boundary
and Washington Street to a point marked by the intersection of the
extension of the last said rear property line with the center line
of Washington Street; thence in a westerly direction along the center
line of Washington Street to the point or place of beginning, excepting
therefrom Lots 18, 17, 13 and 12 on Block 17-51 of Assessor's Map
D. Referendum.
(1) This section shall not take effect unless within 60
days of the enactment of this section by the Common Council a referendum
shall be had and approved.
(2) The referendum shall be held among all holders of
record of taxable interests in real property in the district on the
question of whether this section shall take effect. The City/Town
Clerk of the City shall determine the identity of such holders in
the City's land records and shall give notice of the referendum to
such holders.
(3) The referendum shall be approved if a majority of
all such holders of record of taxable interests in real property in
the district, voting one vote per property, respond affirmatively
and if such holders of record of taxable interests in real property
in the district, the assessments of which constitute more than 1/2
of the total of assessments for all taxable interests in real property
within the district, shall respond affirmatively.
(4) The referendum shall be conducted by mail for a period
of five weeks ending not later than 5:00 p.m. on the eighth Tuesday
following after the enactment of this section. The City/Town Clerk
of the City of Middletown shall supervise the referendum and shall
certify the results of the referendum. The referendum shall comply,
to the extent applicable and practicable, with Chapter 145 (Absentee
Voting) and Chapter 152 (Referenda) of the Connecticut General Statutes,
except as Chapter 105a of the Connecticut General Statutes and the
terms of this section may otherwise permit or direct.
E. Board of Commissioners.
(1) The business of the district shall be conducted by
the Board of Commissioners. The Board may designate such agents as
it deems necessary to act on its behalf in the conduct of the business
of the Board. In particular the Board may designate a district manager
for the district as its agent.
(2) The Board shall consist of seven members, two alternates
and two ex officio members. The alternates shall substitute for absent
commissioners on a rotating basis. The ex officio members shall be
the Mayor of the City of Middletown and the President of the Middlesex
(3) A Commissioner shall be an owner or lessee of taxable
property in the district; or an owner or operator of a business in
the district or an employee of such business; or a resident of Middletown;
or an employee of any business or organization located in Middletown.
(4) There shall be an annual meeting, held in the month
of March, of district property owners to approve the yearly budget
and to conduct such other business as is determined necessary. Special
meetings may be called by the Board of Commissioners to conduct business
that cannot be postponed until the annual meeting.
(5) Election of the seven members and two alternates of
the Board shall be conducted at the annual meeting of the district
in odd-numbered years, except for the initial election which shall
be held within 30 days after the adoption of the special services
district at a public meeting. Each voter shall be a property owner
in the district, voting one vote per property.
(6) At the first meeting of the Board of Commissioners,
bylaws shall be adopted for the operating procedures of the Board.
The operation bylaws may expand upon the procedures necessary to perform
district functions.
(7) The terms of the seven Commissioners and the two alternates
shall be for two years.
(8) With the exception of the first election of the Board
of Commissioners, a nominating committee shall be appointed by the
Board to prepare nominations for the biennial election. Nominations
may also be made at the time of the annual meeting during which elections
(9) Commissioners shall be elected by a plurality vote
of a quorum of property owners present at the annual meeting during
which elections are held. A quorum shall consist of a majority of
those property owners attending and voting or voting by proxy. Property
owners may designate in writing an agent to vote for them.
(10) The Board of Commissioners shall elect officers.
The positions shall be determined at the first meeting of the Board
after the district is created and incorporated into the bylaws.
(11) The Board of Commissioners shall hire such staff
assistance as is considered necessary to perform its duties and as
is approved in the budget submitted to the annual meeting.
(12) The Board of Commissioners and its staff shall
be authorized to conduct the business of the district in a responsible
F. Powers of the district and municipal obligations.
(1) The district shall have the following powers:
(a) To sue and be sued;
(b) To acquire, hold and convey any estate, real
or personal;
(c) To contract;
(d) To borrow money, provided any obligation incurred
for this purpose shall be discharged not more than one year after
it was incurred, and the district may pledge any tax levies received
against any such obligation;
(e) To recommend to the Common Council the imposition
of a levy upon the taxable interests in real property within such
district, the revenues from which may be used in carrying out any
of the powers of such district;
(f) To construct, own, operate and maintain public
(g) To provide, within such district, some additional
services which such municipality is authorized to provide therein,
provided that such services are not now being provided within any
portion of the area included in such district by any multi-town body
or authority;
(h) To retain legal counsel; and
(i) To receive and use gifts and donations for the
purposes of the district.
(2) The district may have, with the consent of the Common
Council evidenced by amendment to this section, the following powers:
(a) To construct, acquire, or obtain leasehold interests
in motor vehicle parking facilities within such district;
(b) To operate a motor vehicle parking facility
within such district;
(c) To lease or sublease to other parties motor
vehicle parking facilities; and
(d) To enter into, fund and perform agreements which
reduce the cost of motor vehicle parking to residents of such district
and to employees of, and those doing business with, businesses located
within such district.
(3) Maintenance of effort and services. Notwithstanding
the powers of the district defined in the preceding subsection, the
City shall continue to be obligated to provide all existing municipal
services within the district. Further, in keeping with the intent
of this section, which is to improve the district through a cooperative
effort of the City and the property owners of the district, the City
agrees to maintain the existing level of all municipal services provided
G. District revenue and budget.
(1) District budget.
(a) The district shall adopt an annual budget at
an annual meeting of property owners and shall file the budget with
the Director of Finance of the City of Middletown on or before April
1 each year. The Common Council shall act on the budget on or before
May 15 each year. The annual budget may be amended as provided in
the bylaws of the district. Amended budgets must be filed with the
Director of Finance within 15 days of adoption.
(b) The Board of Commissioners shall recommend to
the Common Council of the City of Middletown, on or before April 1
of each year, a levy upon taxable interests in real property within
such district. The initial levy shall be recommended to the Common
Council within 30 days of the initial election of the Board of Commissioners.
In accordance with C.G.S. § 7-339r(d), it shall be the obligation
of the Common Council to impose the recommended levy as a municipal
levy, and such levy shall be in addition to the regular municipal
levy, and it shall be the obligation of the City to collect such levy
for the benefit of the district.
(c) Any revenue of the district generated by other
than the levy upon taxable interests in real property in the district
shall be paid into a separate fund of the City for the benefit of
(2) Collection of levy.
(a) The levy upon taxable interests in real property
in the district shall be due and payable in two parts, on July 1 and
January 1, following the adoption of the levy for the fiscal year.
On or before July 1 each year, the Tax Collector of the City of Middletown
shall bill holders of taxable interest in real property in the district.
(b) The levy upon taxable interests in real property
in the district shall be applied to the assessed value of such real
property as established on the then-current grand list of the municipality.
No tax abatement shall be considered in reference to the calculation
of such levy.
(c) Delinquent interest charges shall be assessed
on late district tax payments and shall be computed in the same manner
as used for establishing delinquent charges on regular property tax
bills of the City.
(d) The Tax Collector of the City of Middletown
shall collect the district tax and shall deposit moneys received in
a separate fund of the City to be maintained by the Director of Finance
of the City for the sole benefit of the district. All interest generated
by such fund shall be credited to that fund.
(e) Unexpended funds at the conclusion of each fiscal
year shall be carried over into the succeeding year and shall not
lapse into the City's general fund.
(3) Disbursement of funds. The Director of Finance of
the City may disburse funds from the fund of the district only upon
the written request of two duly authorized representatives of the
district and only in accordance with the then-current approved annual
budget of the Board of Commissioners of the district. The district
shall set forth in its bylaws procedures for approving disbursement
of funds and for requesting such disbursement from the Director of
Finance of the City.
H. Procedure for additions to district.
(1) Any property owner(s) whose property(ies) has a boundary
on or access to Main Street may apply to join the district.
(2) Such owner(s) shall notify the Board of Commissioners
in writing of an intention to join the district. This request must
be signed by the property owner(s) having 50% interest in said property,
or a representative of the owner(s) authorized to sign such a request.
(3) The addition of a property shall become effective
when accepted at a meeting of the Board of Commissioners.
(4) The Board of Commissioners shall notify the appropriate
persons in the City of Middletown and place a copy of the written
notification on file at the City/Town Clerk's office.
(5) The tax levy imposed on a property joining the district pursuant to this Subsection H shall be prorated to cover the period from the effective date of addition to the end of that fiscal year.
I. Dissolution of district. The district may be dissolved
by referendum as provided in Section 7-339s of Chapter 105a of the
J. Any provision herein which is in conflict with the
Connecticut General Statutes is hereby repealed, it being understood
that said statutes shall take precedence over this section.
§ 272-15
Exemption for certain modified handicap accessible motor vehicles.
[Added 4-3-2000]
A. Any modified handicap accessible motor vehicle which
is used exclusively for the purpose of transporting any medically
incapacitated individual, as such term is defined in the Connecticut
General Statutes, except any such vehicle used to transport any such
individual for payment, is exempt from personal property taxation.
B. A "modified handicap accessible motor vehicle" shall
be defined as any production vehicle which has been altered or reconfigured,
or has undergone mechanical or structural changes, which permits an
individual with a disability to safely drive or ride as a passenger.
Vehicle modifications shall include but are not limited to:
(1) Wheelchair or scooter loaders which mount on the roof
in the passenger area or in the trunk or other storage areas of a
car or other motor vehicle; and
(2) Any vehicle which has had automotive adaptive control
devices "AACDs" installed. Automotive adaptive control devices shall
include any mechanical or electrical devices added to the standard
motor vehicle to enable an individual with mobility restrictions to
control the accelerator, foot brake, turn signals, dimmer switch,
steering wheel and/or parking brake.
C. The Tax Assessor shall determine whether modifications
not specifically listed in this section qualify the vehicle as a modified
handicap accessible motor vehicle.
D. Application for such exemption shall be made upon
such forms as may be prescribed by the Tax Assessor and shall contain:
(1) The name and address of the applicant and the owners
of the modified handicap accessible vehicle.
(2) A description of each such vehicle, including the
make, model, year of manufacture, and motor chassis number; current
state license number; the length of time the modified handicap accessible
motor vehicle has been in use; and the color scheme, insignia, name,
monogram or other distinguishing characteristics to be used to designate
the applicant's vehicle.
(3) Such other information as the Tax Assessor shall deem
necessary to comply with this section.
E. Such application for exemption shall be made not later
than November 1 following the assessment date with respect to which
such exemption is claimed. For vehicles purchased after October 1
and before August 1 of the assessment year for which such exemption
is requested, said application shall be made within 30 days of said
F. This section shall be applicable to the assessment
year which commenced October 1, 2000, and succeeding assessment years
thereafter. Applications for exemptions relative to the assessment
year which commenced on October 1, 2000, shall be made not later than
30 days following the effective date of this section or, for vehicles
purchased after said effective date but before August 1, 2001, not
later than 30 days after such purchase.
§ 272-16
Urban Rehabilitation Homeownership Program tax deferral.
[Added 8-6-2001]
A resident property owner participating in the program and
residing in, or purchasing a primary residence in, Census Tract 5411,
5415, 5416 or 5417.
The Urban Rehabilitation Homeownership Program of the Connecticut
Housing Finance Authority.
B. Pursuant to Connecticut Public Act No. 01-9, Section
81, a participant may enter into an agreement with the City of Middletown
to receive a deferral on any increase in real property assessment
attributable to rehabilitation completed through the program, for
up to five years from the date of such completion.
C. Any such assessment increase deferral agreement shall
(1) The completion of such rehabilitation by a date fixed;
(2) The inspection and certification by the Building Department
that the completed rehabilitation is in conformance with such provisions
of the State Building and Health Codes and the local housing code[1] as may apply; and
(3) The continued residence of the applicant in such property
during the period of the deferral.
D. In the event of a general revaluation in the year
in which such rehabilitation is completed resulting in any increase
in the assessment of such real property, only that portion of the
increase resulting from such rehabilitation shall be deferred, and
in the event of a general revaluation in any year after the year in
which such rehabilitation 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
E. The Mayor shall be authorized to sign all documents
to effectuate the agreement.
F. In the event the program is discontinued by the State
of Connecticut, no new applications for tax abatements shall be processed