(A) An eligible homeowner (or couple) is one who is 65 years of age or over at the close of the preceding calendar year, or whose spouse, residing with said person, is 65 years of age or over at the close of the preceding calendar year, or who is 60 years of age or over and the surviving spouse of a taxpayer qualified in the town under this subchapter at the time of his or her death; or an individual homeowner under 65 years of age and eligible in accordance with applicable federal regulations to receive permanent total disability benefits under Social Security, being Title II, being 42 U.S.C. §§ 401 et seq., and Title XVIII, 42 U.S.C. §§ 1395 et seq., 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 or disability plan, including the Railroad Retirement Act 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.
(B) Who owns real property in the town or who is liable for the payment of taxes thereon under Conn. Gen. Stat. § 12-48, and occupies that property as his or her principal residence, shall be eligible for real property tax relief as set forth in § 33.33, provided all of the following conditions are met:
(1) Such person has been a resident of the town for a period of one year prior to the most recent October 1 assessment date, and occupies such property as his or her principal residence.
PRINCIPAL RESIDENCE shall be defined as that real property occupied as his or her residence for more than 183 days of each calendar year; and
(2) Such person has applied for and is eligible for the elderly/disabled tax relief program available from the state pursuant to Conn. Gen. Stat. § 12-170aa, as it may be amended from time to time, provided that this person is eligible for the state program in all respects except that his or her income exceeds the income limits of the state program, but qualifies in accordance with division (B) herein.
(Ord. passed 10-1-2008)