{"data":{"id":"us-ct/conn.-gen.-stat.-7-159e","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 7-159e","heading":"Resiliency improvement districts. Definitions.","body":"As used in this section and sections 7-159f to 7-159n, inclusive, unless the context otherwise requires:\n(1) “Captured assessed value” means the amount, as a percentage or stated sum, of increased assessed value that is utilized from year to year to finance project costs pursuant to the district master plan.\n(2) “Clean energy project” means a renewable energy project that utilizes Class I renewable sources, as defined in section 16-1.\n(3) “Current assessed value” means the assessed value of all taxable real property within a resiliency improvement district as of October first of each year that the resiliency improvement district remains in effect.\n(4) “District master plan” means a statement of means and objectives prepared by the municipality, or two or more municipalities acting jointly under an interlocal agreement, relating to a resiliency improvement district that is designed to (A) reduce the risk of, or exposure to, extreme events, hazards and the effects of climate change, (B) support economic development, (C) provide housing opportunities in existing residential areas, (D) improve or broaden the tax base, and (E) construct or improve the physical facilities and structures necessary for resilience projects, environmental infrastructure or clean energy projects, or any combination thereof, as described in section 7-159l.\n(5) “Environmental infrastructure” has the same meaning as provided in section 16-245n.\n(6) “Financial plan” means a statement of the project costs and sources of revenue required to accomplish the district master plan.\n(7) “Increased assessed value” means the valuation amount by which the current assessed value of a resiliency improvement district exceeds the original assessed value of the resiliency improvement district. If the current assessed value is equal to or less than the original assessed value, there is no increased assessed value.\n(8) “Increased savings” means the valuation amount by which the current cost of any existing insurance premium, or other premium, surcharge or other fee identified within the resiliency improvement district may be reduced after the implementation of such district, resulting in a monetary savings to a resident of, or a business located in, such district.\n(9) “Joint resiliency improvement district” means a resiliency improvement district established by two or more contiguous municipalities that have entered into an interlocal agreement in accordance with sections 7-339a to 7-339l, inclusive.\n(10) “Maintenance and operation” means all activities necessary to maintain facilities after they have been developed and all activities necessary to operate such facilities, including, but not limited to, informational, promotional and educational programs and safety and surveillance activities.\n(11) “Municipality” means a town, city, borough, consolidated town and city or consolidated town and borough.\n(12) “Original assessed value” means the assessed value of all taxable real property within a resiliency improvement district as of October first of the tax year preceding the year in which the resiliency improvement district was established by the legislative body of a municipality.\n(13) “Project costs” means any expenditures or monetary obligations incurred or expected to be incurred that are authorized by section 7-159l and included in a district master plan.\n(14) “Resilience” has the same meaning as provided in section 16-243y.\n(15) “Resilience project” means a project, including a capital project, that is designed and implemented to address climate change mitigation, adaptation or resilience, including, but not limited to, the following:\n(A) A project that mitigates the effects of river, bay or sea level rise, or rising groundwater, including wetlands or marsh restoration, riparian buffers, vegetated dunes, living shorelines, erosion control, road elevation, levees or other flood structures;\n(B) A project that mitigates the effects of extreme heat or the urban heat island effect, including increasing shade, deploying building and surface materials designed to reflect or absorb less heat, using pavement materials designed to reflect or absorb less heat, constructing, improving or modifying new or existing facilities or increasing access to cooling opportunities;\n(C) A project that mitigates the effects of drought, including the repurposing of land for multiple uses, the reduction of impervious surfaces, groundwater replenishment or groundwater storage or a combination of such uses; or\n(D) A project intended to reduce the risk of flooding, including structure elevation or relocation, wetlands restoration, flood easements or bypasses, riparian buffers or levees.\n(16) “Tax increment” means real property taxes assessed by a municipality upon the increased assessed value of property in the resiliency improvement district.\n(17) “Resiliency improvement district” means an area wholly within the corporate limits of one or more municipalities that has been established and designated as such pursuant to section 7-159f and that is to be developed in accordance with a district master plan.\n(18) “Tax year” means the period of time beginning on July first and ending on the succeeding June thirtieth.","path":["TITLE 7. MUNICIPALITIES","CHAPTER 98. MUNICIPAL POWERS"],"source_url":"https://www.cga.ct.gov/2026/sup/chap_098.htm#sec_7-159e","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:07:20Z","sha256":"760367069badfbab2d48af672a4243e405ceeedb4a392aaa2f0fd192b4bea78e","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-7-152h","next":"us-ct/conn.-gen.-stat.-7-159f"},"notice":"GroundRules: Original legal text. Not legal advice."}