(A) Local freeze. For the 2013 Grand List Year only, applicants who are determined eligible under this subchapter and Conn. Gen. Stat., § 12-170v, received the additional town credit on the 2012 Grant List, and whose taxes would fall below 25% of what the tax bill would otherwise be without any benefits, shall be entitled to pay the tax levied on such property, calculated in accordance with the provisions of division (B) of this section for the first year the claim for such tax relief is filed and approved in accordance with the provisions of Conn. Gen. Stat., §§ 12-170v and 12-170w, and such person shall be entitled to continue to pay the amount of tax or such lesser amount as may be levied in any year, during each subsequent year that such person meets such qualifications, and the surviving spouse of such owner or tenant, qualified in accordance with the requirements pertaining to a surviving spouse in this division, or any owner or tenant possessing a joint interest in such property with such owner at the time of such owner’s death and qualified at such time in accordance with the requirements in this subchapter and Conn. Gen. Stat., § 12-170v, shall be entitled to continue to pay the amount of such tax or such lesser amount as may be levied in any year, as it becomes due each year following the death of such owner for as long as such surviving spouse or joint owner or joint tenant is qualified in accordance with the requirements in this subchapter and Conn. Gen. Stat., § 12-170v.
(1) After the first year a claim for relief is filed and approved, application for such tax relief shall be filed biennially on a form prepared for such purpose by the Assessor of the town. Any such owner or tenant who is qualified in accordance with this subchapter and Conn. Gen. Stat., § 12-170v, and any such surviving spouse or joint owner or joint tenant surviving upon the death of such owner or tenant, shall be entitled to pay such tax in the amount as provided in this section for so long as such owner or tenant or such surviving spouse or joint owner or joint tenant continues to be so qualified.
(2) To qualify for the tax relief provided in this section, a taxpayer shall meet all of the following requirements:
(a) On December 31 of the calendar preceding the year in which a claim is filed, be (A) 70 years of age or over, (B) the spouse of a person 70 years of age or over, provided the spouse is domiciled with such person, or (C) 62 years of age or over and the surviving spouse of a taxpayer who at the time of such taxpayer’s death had qualified and was entitled to tax relief under this section, provided such surviving spouse was domiciled with such taxpayer and the time of the taxpayer’s death;
(b) Occupy such real property as his/her home;
(c) Either spouse shall have resided within the State of Connecticut for at least one year before filing the claim under this section and Conn. Gen. Stat., § 12-170w; and
(d) Otherwise meet the qualifications under Conn. Gen. Stat., §§ 12-170v and 12-170w.
(B) The tax on the real property for which the benefits under this section are claimed shall be the lower of: The tax due with respect to the homeowner’s residence for the assessment year commencing October first of the year immediately preceding the year in which the initial claim for tax relief is made, or the tax due for any subsequent assessment year. If title to real property is recorded in the name of the person or the spouse making a claim and qualifying under this section and any other person or persons, the claimant hereunder shall be entitled to pay the claimant’s fractional share of the tax on such property calculated in accordance with the provisions of this section, and such other person or persons shall pay the person’s or persons’ fractional share of the tax without regard for the provisions of this section. For the purposes of this section, a “MOBILE MANUFACTURED HOME”, as defined in Conn. Gen. Stat., § 12-63a, shall be deemed to be real property.
(Ord. 646, passed 5-12-14)
Statutory reference:
Authority, see Conn. Gen. Stat., §§ 12-170v and 12-170w