§ 44-56. Deferral of assessment increases attributable to the rehabilitation of historically significant properties.

(a)

Preamble and general findings and authority. The preservation of historically significant properties within the City of Danbury is hereby found and declared to be in the best interests of the City of Danbury. Whereas, the Connecticut General Assembly has authorized municipalities to defer assessment increases attributable to the rehabilitation of structures in a rehabilitation area; and whereas, the City Council has declared the City of Danbury to be a rehabilitation area in accordance with the provisions of C.G.S. § 12-65d; and whereas, the deferral of assessment increases attributable to the rehabilitation of historically significant properties will result in the preservation, restoration and revitalization of these properties for the benefit of the City of Danbury, therefore, the deferral of assessment increases attributable to the rehabilitation of historically significant properties is hereby authorized in accordance with the provisions of this section.

(b)

Eligibility. In order to be eligible for the benefits provided by this section, an owner of real property must:

(1)

Establish that the real property is listed on the National Register of Historic Places, or falls within the boundaries of the National Register Historic District, or has been designated as historic by the Danbury Preservation Trust or the Historic Preservation Commission;

(2)

Establish that the property meets or exceeds the criteria contained in a resolution adopted by the City Council in accordance with the provisions of C.G.S. § 12-65d; and

(3)

Enter into a written agreement with the City whereby the owner of the property involved agrees to rehabilitate the property in accordance with the provisions of this section, provisions of the state building and health codes, provisions of the local housing code, and provisions contained in the Secretary of Interior's Standards for Rehabilitation and Guidelines for Rehabilitating Historic Buildings as amended from time to time.

(c)

Application procedure.

(1)

Any owner of property which meets the eligibility requirements as stated in this section and the criteria established by resolution of the City Council who seeks to take advantage of the benefits available under this section shall submit his application to the Planning Department of the City on forms to be supplied by such Department. Such application shall include plans and outline specifications sufficient to describe the proposed rehabilitation relative to the guidelines outlined in this section.

(2)

The Planning Department shall review the application and make a recommendation to the City Council based on the following considerations:

a.

Whether or not the property to be rehabilitated is in need of rehabilitation;

b.

Whether or not the plans for rehabilitation, as submitted, meet the eligibility criteria;

c.

Whether or not the plans for rehabilitation have been approved by a design review board established for the express purpose of reviewing plans submitted in accordance with this section. Members of the design review board shall be appointed by the Mayor and confirmed by the City Council.

(3)

If the Planning Department determines that the application meets the requirements in subsection (c)(2)a through c of this section, the Department shall notify the City Council of the City that such applicant qualifies for the benefits available hereunder. If the applicant fails to comply with any of the requirements set forth in this section, the Department shall forward the application to the City Council together with its decision and a finding specifically stating the reasons which support said decision.

(4)

Upon receipt of an application from the Planning Department, the City Council may approve the application, reject the application or return the application to the Planning Department for further information.

(5)

In the event of approval, the City Council shall adopt a resolution authorizing the Mayor to enter into a rehabilitation agreement with the owner of the property to be rehabilitated.

(6)

Any person aggrieved by action of the City Council may appeal said action in accordance with the provisions of C.G.S. § 12-65f.

(d)

Rehabilitation agreement.

(1)

The rehabilitation agreement to be signed by the property owner and the Mayor on behalf of the City shall refer to and incorporate plans and specifications depicting the rehabilitation work to be performed, shall fix the assessment of the property during the rehabilitation period as of the date of the agreement, and shall specify the rehabilitation period which shall begin with the issuance of a building permit and end with the issuance of a certificate of occupancy, which in no event shall exceed a period of three (3) 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 Planning Director as hereinafter set forth, the increase in the assessment of the property due to such rehabilitation shall be deferred in accordance with the following schedule:

a.

During the first tax year following the completion of said rehabilitation, the entire increase shall be deferred.

b.

During each tax year thereafter twenty (20) percent of the increase shall be added to the assessment until one hundred (100) percent of the increase shall have been assessed.

(3)

The rehabilitation agreement shall further provide that, in the event that a general revaluation of property is made by the City of Danbury in the year in which the rehabilitation is completed which results in any increase in the assessment of the rehabilitation property, only that portion of the increase attributable to such rehabilitation as determined by the Tax Assessor 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 a date fixed in such rehabilitation agreement; and, in the event that on the date so fixed for completion the Planning Director has denied certification that the rehabilitation has been performed in accordance with the criteria as set forth in this section 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 Planning Department for an extension of time in which to complete the rehabilitation which, for good cause shown, the Planning Department may approve but in no event shall such extension of time exceed a period of one (1) year.

(5)

The rehabilitation agreement shall further provide that the agreement is contingent upon the following conditions:

a.

That in addition to the certification requirements of subsection (d)(2) of this section, the property shall be subject to inspection and certification by the Building Inspector and Health Director as being in conformance with such provisions of the state building and health codes and local housing code as may apply.

b.

That the deferral of assessment shall continue only as long as the property remains in the state of rehabilitation as set forth in the agreement.

c.

That the deferral of assessment shall continue only as long as the property continues to be used for the uses specified in the agreement.

d.

That the deferral of assessment shall cease upon the sale or transfer of the property unless the new owner of said property shall enter into a new contract with the City of Danbury incorporating the terms of the agreement with the former owner.

e.

That if within ten (10) years following the issuance of a certificate of occupancy in connection with rehabilitation of a structure performed pursuant to the provisions of this section, such structure is demolished or remodeled in a way which destroys its architectural or historical value, the then owner shall pay to the City of Danbury an amount equal to the total amount of taxes which had been deferred under the provisions of this section. The recapture of deferred taxes required by this subsection shall not apply in the event that the structure is acquired through eminent domain proceedings.

(e)

Miscellaneous provisions.

(1)

A copy of any agreement entered into under the provisions of this section shall be forwarded to the Tax Assessor, who shall adjust his records accordingly.

(2)

The Planning Director shall forward a copy of his certification that the rehabilitation has been performed in accordance with the rehabilitation agreement to the Assessor. In the event that the Planning Director denies such certification, he shall send a copy of his denial to the Assessor, who shall readjust his tax records in accordance with the provisions of this section.

(3)

Any agreement entered into under the provisions of this section shall be filed with the Town Clerk for recording in the land records of the City of Danbury.

(4)

The Planning Department is authorized to establish procedures and technical specifications for the administration of this section.

(5)

Properties that have commenced construction prior to adoption of this section, but have not yet received a certificate of occupancy, may be eligible for the benefits set forth in this section.

(Code 1961, § 18-14)