Section 16a-14-202 - EligibilityAny building located in a municipality which has adopted subdivision (62) of section 12-81 of the general statutes, the construction of which is commenced on or after April 20, 1977, and before October 1, 1991, which is equipped with a passive or hybrid solar energy heating or cooling system, of any building to which such a system is added on or after April 20, 1977 and before October 1, 1991 shall be eligible for exemption of property tax 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. The following components of such a system shall be deemed eligible for inclusion in determining the amount of the exemption if such components meet the specifications stated herein and if such components meet all applicable requirements of the state of Connecticut building code.
(a) Glazing materials with a U value of .65 or less on a south facing wall, ± 30 degrees of true south, that is at least 75% free of shading between the hours of 9:00 a.m. and 3:00 p.m. on December 21, in fenestrating a building as part of a design for the purpose of direct or indirect solar heat gain.(b) Equipment such as heads, sills and jambs used solely as bracing for eligible glazing, and awnings or overhangs for the purpose of shading such glazing during the cooling season.(c) Skylights and roof glazing facing true south ± 30 degrees shall be considered solar energy equipment only if such devices are used for direct or indirect solar heat gain during the heating season and if capable of reducing heat loss at night during the heating season through use of insulating devices so that such skylights or roof glazing provides a net heat gain to the building.(d) Devices constructed for the sole purpose of storing thermal energy collected by a passive or hybrid solar system, including rock storage bins, thermal mass walls of a nonloadbearing wall of a building, and thermal contact ceilings. Devices such as loadbearing walls or floors designed to provide thermal storage shall be eligible only for that portion of the valuation of the device which exceeds the valuation of such wall or floor if it were not built for thermal storage.(e) Devices used for transporting heat in a passive or hybrid system, including ducts to move heated air from where it is collected to where it is used or stored, and fans in hybrid systems for moving heated air.(f) Devices used to control the operation or functioning of a passive or hybrid system, including thermostatic controls and dampers. Such devices may operate either manually or automatically.(g) Movable insulation used to minimize heat loss largely caused by nocturnal loss through areas used for direct, indirect, or isolated solar gain during the daylight hours, provided such insulation is tight-fitting, gasketed, fully weatherstripped or otherwise treated to limit infiltration and convective airflow around the device.(h) Greenhouses, solaria, or sunspaces attached to a building for the purpose of isolated solar gain. Such structures shall be south facing ± 30 degrees of true south, use glazing materials which are equal or less than a U value of .65, provide thermal storage, have provisions to circulate warmed air through the living spaces of the building to which the structure is attached, have provisions to prevent nocturnal and cold weather heat losses from the building to which the structure is attached, and provide a net heat gain to the building to which the structure is attached. Conversion of existing structures into a solar greenhouse, solarium, or sunspace shall be eligible for exemption only to the extent that the improvements to the existing structure increase the valuation of the structure, and providing that the finished structure meets all criteria above for a greenhouse, solarium, or sunspace.Conn. Agencies Regs. § 16a-14-202