(A) Applications for this tax relief program must be made to the Assessor’s office between February 1 and May 15. The applicant shall present to the Assessor, in substantiation of his or her application, a copy of his or her federal income tax return for the calendar year immediately preceding the year of application, or, if not required to file a return, other evidence of qualifying income which the Assessor may reasonably require to establish compliance with the income qualifications provided in this subchapter. The applicant, or his or her authorized agent, shall sign a sworn affidavit affirming the accuracy of the statements in the application. Any falsifications of information required in any application shall result in a denial and/or revocation of tax relief with respect to the applicant and/or repayment and recapture by the town of any and all tax relief granted the applicant pursuant to this program, in addition to any penalties provided for by the Connecticut General Statutes, a taxpayer who fraudulently obtains tax benefits under this program shall be liable for repayment of the abated taxes, interest and any cost of collecting same, including court costs and reasonable attorneys’ fees.
(B) When the Assessor has determined that the applying taxpayer is entitled to tax relief under this program, he or she shall compute the amount of the tax relief and cause a tax credit to be issued in a form as to permit the Tax Collector to reduce the amount of tax levied against the taxpayer and make proper record thereof. A copy thereof shall be delivered to the applicant.
(C) In any case where title to real property is recorded in the name of a taxpayer or in the name of his or her spouse, who is eligible for tax relief hereunder, and in the name of any other person or persons, the tax relief hereunder shall be prorated to allow a tax credit equivalent to the fractional share in the property of the taxpayer or spouse; and the persons not otherwise eligible for tax relief shall not receive any tax credit. Furthermore, if the property is a multiple-family dwelling, the relief shall be prorated to reflect the fractional portion of the property occupied by the qualified applicant or his or her qualified surviving spouse.
(D) The tax relief granted under this program shall, in each case, be for a term to correspond with the State Circuit Breaker program. A complete and timely application, as specified in division (A) above, shall be required for each subsequent period of tax relief under this program.
(E) In the event the real property of a qualified applicant is sold, assigned, granted or conveyed during the fiscal year when a credit is applicable, regardless of whether the transfer, assignment, grant or conveyance was voluntary or involuntary, the amount of the tax credit shall be prorated by the office of the Town Assessor.
(F) The Assessor and Tax Collector shall provide forms and institute procedures as may be required for the Circuit Breaker program and shall modify the form as may be necessary to implement this tax relief program.
(G) All applications for this program, any federal income tax returns or other personal financial documentation filed therewith, and any additional evidence of qualifying income that the Assessor may require to determine eligibility for this program shall be kept confidential and not open to public inspection; provided, however, that the Tax Collector, Board of Finance and Board of Selectmen shall be allowed access to any information as may be required in their official capacity.
(H) In determining the primary residency eligibility of the applicant, the Assessor may utilize and rely on the authenticity of the following:
(1) Registered voter status;
(2) State income tax return;
(3) Registered motor vehicle document;
(4) Current state driver’s license; and
(5) Other documentation deemed necessary.
(Ord. passed 2-13-2006)