(A) Town credit. For the 2020 Grand List Year and thereafter, applicants who are determined eligible for tax credits under this subchapter and Conn. Gen. Stat., § 12-129n, shall receive a tax credit toward the payment of their real property on their principal residence as follows:
Town Credit | |||
Income | Benefit | ||
Over | To | Married | Unmarried |
$0 | $18,900 | $3,400 | $3,400 |
$18,901 | $25,100 | $3,400 | $3,400 |
$25,101 | $36,900 | $2,375 | $2,375 |
$36,901 | $48,000 | $2,375 | $125 |
(B) The income limits in the above tables shall be adjusted annually in the same manner as Conn. Gen. Stat., § 12-170aa(b)(2).
(C) Additional town credit. For the 2015 Grand List Year and thereafter, with the exception of applicants whose increase is due to a change in assessment not related to revaluation, applicants who have received the local town credit set forth in division (A) above for at least one year, and whose tax bill has increased from the immediately preceding year, shall receive an additional credit equal to the amount of the increase in taxes but not to exceed the amounts as follows:
Additional Town Credit | |||
Income | Maximum Benefit | ||
Over | To | Married | Unmarried |
$0 | $17,600 | $2,250 | $2,250 |
$17,601 | $23,600 | $2,250 | $1,750 |
$23,601 | $35,200 | $1,750 | $1,750 |
$35,201 | $42,900 | $1,750 | $0 |
(D) The income limits in the above tables shall be adjusted in the same manner as set forth in Conn. Gen. Stat., § 12-170aa(b)(2).
(E) Recipients of tax relief under this subchapter shall be required to pay a minimum of 25% of what his/her tax bill would be without any benefits.
(F) Eligibility.
(1) Any person who owns real property in the Town of Hamden, or who is liable for the payment of taxes thereon under Conn. Gen. Stat., § 12-48, and who occupies that property as his/her principal residence, shall be eligible for real property tax relief pursuant to Conn. Gen. Stat., § 12-129n in the form of a tax credit provided that all the following conditions are met:
(a) Such person is 65 years of age or over at the close of the calendar year preceding the period in which a claim for relief is filed; or whose spouse living with him/her is 65 years of age or over at the close of the calendar year preceding the period in which a claim for relief is filed; or such person is 60 years of age or over and the surviving spouse of a taxpayer qualified in Hamden under this subchapter at the time of his/her death or with respect to real property on which such applicants or their spouses are liable for taxes under Conn. Gen. Stat., § 12-48; or
(b) Such person is under age 65 and eligible in accordance with applicable federal regulations to receive permanent total disability benefits under Social Security, or has not been engaged in employment covered by Social Security and accordingly has not qualified for benefits thereunder, but has become qualified for permanent total disability benefits under any federal, state, or local government retirement disability plan, including the Railroad Retirement Act and any government-related teacher’s retirement plan, in which requirements with respect to qualifications for such permanent total disability benefits are comparable to such requirements under Social Security.
(2) Applicants or their spouses under divisions (F)(1)(a) or (b) above have been taxpayers of the Town of Hamden for one year immediately preceding their receipt of tax credits under this subchapter and meet the requirements with respect to maximum income allowance during the calendar year preceding the year in which the application is made for the tax credit provided in this subchapter; and
(3) Applicants own and occupy the real property in the town for which this tax credit is claimed as their principal residence. Principal residence shall be defined as residency of at least six months and one day in each Grand List year for which the exemption is claimed; and
(4) Applicant’s qualifying income does not exceed the requirements as set forth in Conn. Gen. Stat., § 12-170aa.
(5) Applicants have applied for and are eligible for tax relief under Conn. Gen. Stat., § 12-170aa.
(6) If any person with respect to whom a claim for property tax relief in accordance with this subchapter has been approved for any assessment year transfers, assigns, grants or otherwise conveys on or after the first day of October but prior to the first day of August in such assessment year the interest in real property to which such claim for tax relief is related, regardless of whether such transfer, assignment, grant or conveyance is voluntary or involuntary, the amount of such tax credit shall be a pro rata portion of the amount otherwise applicable in such assessment year to be determined by a fraction the numerator of which shall be the number of full months from the first day of October in such assessment year to the date of such conveyance and the denominator of which shall be 12. If such conveyance occurs in the month of October the grantor shall be disqualified for tax credit in such assessment year.
(7) The grantee shall be required within a period not exceeding ten days immediately following the date of such conveyance to notify the Assessor thereof, or in the absence of such notice, upon determination by the Assessor that such transfer, assignment, grant or conveyance has occurred, the Assessor shall determine the amount of tax reduction to which the grantor is entitled for such assessment year with respect to the interest in real property conveyed and notify the tax collector of the reduced amount of the tax reduction applicable to such interest. Upon receipt of such notice from the Assessor, the tax collector shall, if such notice is received after the tax due date in the municipality, within ten days thereafter mail or hand a bill to the grantee stating the additional amount of tax due as determined by the Assessor. Such tax shall be due and payable and collectible as other property taxes and subject to the same liens and processes of collection, provided such tax shall be due and payable in an initial or single installment not sooner than 30 days after the date such bill is mailed or handed to the grantee and in equal amount in any remaining, regular installments as the same are due and payable.
(Ord. 646, passed 5-12-14; Am. Ord. 658, passed 6-15-15; Am. Ord. 674, passed 6-6-16; Am. Ord. 688, passed 6-12-17; Am. Ord. 703, passed 6-4-18; Am. Ord. 711, passed 5-6-19; Am. Ord. 716, passed 5-18-20; Am. Ord. 721, passed 6-14-21)
Statutory reference:
Authority, see Conn. Gen. Stat., § 12-129n