Pursuant to Conn. Gen. Stat. § 12-129n, property tax relief for qualified elderly and totally disabled homeowners in the town is hereby provided with respect to real property owned and occupied by such residents as their principal residence, on the following terms and conditions.
(A) Applicants must be residents of the town who are:
(1) Sixty-five years of age or over, or whose spouses, living with them, are 65 years of age or over and the surviving spouse of a taxpayer who has qualified under this section at the time of his or her death or with respect to real property for which such residents or their spouses are liable for real property taxes under Conn. Gen. Stat. § 12-48; or
(2) Under age 65 and eligible in accordance with applicable federal regulations to receive permanent total disability benefits under Social Security, or have not been engaged in employment covered by Social Security and have not qualified for benefits thereunder, but are qualified for permanent total disability benefits under any federal, state or local government retirement or disability plan, including the Railroad Retirement Act and any government-related teacher’s retirement plan with requirements regarding qualifications for such permanent total disability benefits that are comparable to such requirements under Social Security, and are liable for real property taxes under Conn. Gen. Stat. § 12-48.
(B) Applicants must have been taxpayers of the town for ten years immediately preceding their receipt of tax relief under this section, and shall be current in their payment of property taxes to the town as of the date of application.
(C) The property for which tax relief is claimed must be occupied by an applicant as his or her principal residence for more than 183 days of each year.
(D) Applicants shall have individually, if unmarried, or jointly, if married, adjusted gross income, as shown on Internal Revenue Service 1040, Social Security benefits and all other income, hereinafter called “qualifying income” during the calendar year preceding the filing of his or her application in accordance with the standards set forth below.
(E) (1) Tax credits shall be provided to qualified applicants on a graduated basis in accordance with the following income and credit standards:
Qualifying Income | Tax Credit |
$0—$13,300 | $1,000 |
$13,301—$18,100 | $900 |
$18,101—$22,600 | $600 |
$22,601—$27,100 | $400 |
$27,101—$33,000 | $300 |
(2) The “qualifying income” standards in the table set forth above shall be adjusted annually in accordance with the determination of the Secretary of the Connecticut Office of Policy and Management as distributed to the Assessor in accordance with Conn. Gen. Stat. § 12-170aa(b)(2).
(F) Persons who qualify for property tax relief under this section may also qualify for deferral of the remaining amount of taxes on qualifying real property; provided that the real property tax which would have been imposed on a qualifying taxpayer in the absence of state and local tax relief shall not be reduced by more than 75% by virtue of the tax credit and deferment provided by this section, together with all other tax relief obtained by said person pursuant to the Connecticut General Statutes. Any such deferral shall be on the following terms and conditions.
(1) All deferred taxes and interest shall be reimbursed to the town upon the death of the recipient of any tax deferral, or upon conveyance or transfer of the real property subject to tax deferral.
(2) All deferred taxes shall bear interest at the rate of 6% per year. Such interest shall be simple interest, not compounded, and shall accrue from the due date of each installment until the date of reimbursement to the town.
(3) Total tax deferments, including accrued interest, for all years shall not exceed the assessed value of the real property upon which deferment has been approved.
(4) An applicant receiving a tax deferment shall enter into a written agreement with the town providing for reimbursement of all deferred taxes and interest. The principal amount of such tax deferral shall be recorded in the land records of the town and, together with the interest thereon, shall constitute a lien on the property. All deferred taxes and interest shall be payable upon death, conveyance or transfer, as set forth in division (F)(2) above.
(G) The property tax relief provided by this section shall be in addition to and not dependent upon those benefits available to qualified taxpayers under the Connecticut General Statutes; provided that the town and state tax relief in any year shall not exceed 100% of the real property tax which would have been imposed on a qualified taxpayer in the absence of said statutes and this section.
(H) If the state denies the eligibility of an applicant for the portion of tax relief granted under one of the state tax relief programs, the Assessor shall deny the applicant the local share of tax relief, and remove the applicant from the town’s tax relief records.
(I) The total of all tax relief granted under the provisions of this section shall not in any taxable year exceed an amount equal to 10% of the total town-wide real property tax assessed in the town in the preceding tax year.
(J) When title to real property is recorded in the name of the taxpayer or his or her spouse who receive tax relief under this section and any other person or persons, the tax relief under this section shall be prorated to allow tax relief equivalent to the fractional share in the property of such taxpayer or spouse. The persons not otherwise eligible for tax relief shall not receive any tax credit.
(K) Upon the sale, conveyance or transfer of the property, the new owner shall not be entitled tax relief under this section. The Assessor and Tax Collector shall prorate the increased tax liability from the date of sale or transfer and bill the new owner within a reasonable time thereafter.
(L) The Tax Collector and Assessor shall prescribe, with regard to their respective duties under this section, such forms and procedures as may be necessary to implement this section. The Assessor, in addition, shall satisfy himself or herself as to the qualifying income of an applicant for benefits under this section by requesting and reviewing such evidence of qualifying income as he or she may deem pertinent. All applications, federal income tax returns filed therewith and any additional evidence of qualifying income which the assessor may require shall be kept confidential and not open to public inspection.
(M) Applications for benefits under this section shall be filed with the Assessor between February 1 and May 15, annually.
(N) This section shall be applicable to the Grand List of October 1, 2006 and all subsequent Grand Lists.
(Ord. effective 11-20-2005)
Editor’s note:
TM Volume 22, page 556