[Adopted 6-12-1980 (Ch. 97, Art. I of the 1976 Code); amended 4-9-1990; 5-1-2000; 6-9-2003; 12-10-2007]
The Town of Monroe, acting herein by its legislative body upon recommendation of the Board of Finance, hereby enacts tax relief for the elderly and permanently disabled pursuant to § 12-129n of the Connecticut General Statutes for eligible residents of the Town of Monroe, commencing July 1, 1980, and each fiscal year thereafter.
Any person who owns real property in the Town of Monroe and who is liable for the payment of real property taxes thereon and who meets the requirements of this article shall be entitled to tax relief hereunder. A person is defined, for purposes of this article, as limited to an individual person and does not include: a firm, corporation, association, partnership, company, organization, institution, public or municipal body, or other legal entity of any kind including municipal corporations, government agencies or subdivisions thereof, including the plural as well as the singular. Said tax relief shall apply only to a principal residence, including a dwelling and dwelling lot, pursuant to § 12-129n of the Connecticut General Statutes and this article.
A. 
An applicant for tax relief or his or her spouse living with said applicant must be 65 years of age or over on or before December 31 of the year preceding the year of application for relief, or 60 years of age or over and the surviving spouse of a taxpayer who has qualified pursuant to this article at the time of his or her death, or said applicant must be 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 accordingly have not qualified for benefits thereunder but have become 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 teachers' retirement plan, in which requirements with respect to qualifications for such permanent total disability are comparable to such requirements under social security.
B. 
An applicant must have been a taxpayer of the Town of Monroe for at least one year immediately preceding the receipt of tax relief under this article. The real property for which application for tax relief may be made must be the legal domicile and principal residence of such applicant, and said property must be occupied for more than 183 days of each fiscal year as a residence by such applicant.
C. 
Any application under this article shall be subordinate to any other tax relief and exemption available to the applicant pursuant to state statutes under which the Town of Monroe is eligible for reimbursement from the State of Connecticut.
D. 
An applicant must meet the income criteria of § 470-5E of this article. For the purposes of this article, "qualified income" shall be determined in the same manner as provided under the State Elderly and Totally Disabled Tax Relief Program and as established by the Office of Policy and Management pursuant to Connecticut General Statutes, and for married or civil union applicants, this criterion shall apply to joint or combined income.
E. 
No such taxpayers or their spouses shall be eligible for any benefit under this article if they are in arrears on any taxes owed the Town, including but not limited to motor vehicle and personal property taxes.
In order to obtain tax relief on real property taxes as herein provided, an applicant must file an application for tax relief with the Tax Assessor of the Town of Monroe, who shall process and make a decision on the application. Said application shall be filed at any time after February 1 but not later than May 15 to obtain tax relief for real property tax bills coming due and payable for the two years commencing July 1 of the year of application, with filing of subsequent applications for tax relief required biennially thereafter, except for applications for tax deferral, which shall be made annually. Notwithstanding the preceding sentence, an applicant receiving one kind of tax relief pursuant to this article may elect to apply for a different kind hereunder in any year. Applications shall be in a form approved and acceptable to the Tax Assessor of the Town of Monroe. A statement of income shall be required which shall include copies of prior year federal income tax returns. Any falsification of information required in any such application shall result in a denial or revocation of tax relief with respect to such applicant and/or repayment and recapture by the Town of Monroe of any tax relief granted the applicant pursuant thereto.
A. 
The total of all tax relief granted under the provisions of this article shall not, in any fiscal (taxable) year, exceed 2% of the total real property tax assessed on all real estate in the Town of Monroe in the preceding fiscal year. In any year where total benefits exceed 2%, benefits will be prorated to bring the total down to 2%. If the total of all tax relief in any fiscal year exceeds 1.85% of the total real property tax assessed on all real estate in the Town of Monroe, there shall be an automatic review of the program. Notwithstanding the foregoing, the program shall be reviewed every two years.
B. 
Tax relief under this article that is in addition to any tax credit provided under the State Elderly and Totally Disabled Tax Relief Program may be in the nature of either (a) an incremental tax credit, (b) a tax deferral, or (c) a tax freeze, but not more than one additional relief option may be provided in the same year. An applicant may seek to freeze a tax credit obtained the preceding year until the Grand List of 2007. No application for a tax freeze will be accepted on the Grand List of 2007 or any year following. Notwithstanding the foregoing, nothing contained herein shall abrogate any tax freeze granted prior to the Grand List of 2007 provided that the applicant otherwise meets eligibility requirements.
C. 
Tax relief for other persons.
(1) 
Where title to real property is recorded in the name of an applicant hereunder and any person or persons other than a spouse living with the applicant, such tax relief as may be granted under this article shall be prorated to allow tax relief equivalent to only the fractional share in the property of such applicant and spouse, and such other person or persons, if not independently eligible, shall not receive any tax relief hereunder.
(2) 
Applicants who are not the record owners of property but have a deeded life use to their residence which requires the applicant to pay the property taxes may qualify for a benefit under this program, provided that the record owner consents to the requested tax deferral and lien upon the property and that applicants comply with all other requirements.
D. 
Any person granted tax relief pursuant to this article who sells the property on which tax relief is granted or otherwise becomes ineligible for tax relief hereunder shall not be allowed any tax relief respecting said property following the date of sale or event causing ineligibility, and the ineligible taxpayer or the purchaser, his heirs, successors or assigns, as the case may be, shall pay real estate taxes to the Town of Monroe based upon the property's normal full assessment value, or any lesser assessment allowed by law, from such date. In the case of a sale, § 12-81a of the Connecticut General Statutes shall apply.
E. 
Income criteria.
(1) 
In the case of an application for a tax credit under the State Elderly and Totally Disabled Tax Relief Program, qualifying incomes and corresponding tax credits shall be in the same amounts as qualifying incomes and corresponding tax reductions established by the Office of Policy and Management pursuant to Connecticut General Statutes § 12-170aa et seq., as amended. Tax credits granted pursuant to this article shall be equally divided between and credited to each payment period.
(2) 
In the case of an application for a tax credit that is in addition to any tax credit provided under the State Elderly and Totally Disabled Tax Relief Program, qualifying incomes and corresponding tax reductions shall be listed as per the table below:
Income Range
Tax Reduction as a Percentage of Property Tax
Maximum Tax Reduction Per Year
$0 to $23,600
15%
$1,500
$23,601 to $32,700
13%
$1,300
$32,701 to $47,376
11%
$1,100
$47,377 to $55,850
9%
$900
$55,851 to $60,000
6%
$600
NOTE:
The above table shall become effective on the Grand List of October 2016. Tax credits granted pursuant to this article shall be equally divided between and credited to each payment period.
(3) 
In the case of an application for a tax freeze, the qualifying incomes shall be less than or equal to the highest income level per category of taxpayer that would qualify for tax relief pursuant to Connecticut General Statutes § 12-170aa et seq., as amended. Effective on the Grand List of October 1, 1989, any applicant granted a tax freeze under this article shall be entitled to pay his or her taxes in the same amount due the immediately preceding year, or any current lesser amount properly billed, with the exception that any revaluation tax credit will not be used in the determination of the base year tax. Effective on the Grand List of October 2007, no further applications for a tax freeze will be accepted. Notwithstanding the foregoing, nothing contained herein shall abrogate any tax freeze granted prior to the Grand List of 2007 provided that the applicant otherwise meets eligibility requirements.
(4) 
In the case of an application for a tax deferral, the qualifying incomes shall be less than or equal to $60,000.
F. 
No tax relief hereunder, together with any relief received by any such applicant under the provisions of other applicable real property tax relief benefits provided by law, shall exceed in the aggregate 75% of the tax that would, except for all of said relief, be laid against the applicant.
A. 
Tax deferral.
(1) 
Effective on the Grand List of October 1, 2016, any person meeting the eligibility requirements under this article and who does not obtain deferred collection status pursuant to § 12-174 of the Connecticut General Statutes may file an application for tax deferral as provided within this article.
(2) 
A person may apply to the Tax Assessor for deferral of up to 75% of their real property taxes as provided within this article. At the time of each application for a deferral, the total of:
(a) 
All previously granted tax deferrals and associated accumulated interest; and
(b) 
The deferral amount being currently requested for the upcoming fiscal year, cannot exceed 70% of the assessed value of the property.
(3) 
Deferrals shall not be considered/granted for any taxes due as a result of the issuance of a Certificate of Correction under Connecticut General Statutes § 12-60 for prior tax years.
(4) 
In the event that an application for tax deferral is approved in accordance with this article, the Tax Assessor shall inform the Tax Collector in writing as to such approval and the amount of the deferral. The taxpayer, as a condition precedent to receiving the tax deferral benefit, shall execute a written agreement with the Tax Collector, in a standard form as authorized by the Town Council, providing for reimbursement of the deferred taxes, interest, and any lien fees. The Tax Collector shall apply the amount of the approved deferral equally over all installment payments.
(5) 
This written agreement shall be based on the condition that the taxpayer is in compliance with the provisions of § 470-3E. Further, the Tax Collector may use all legal remedies including a tax foreclosure if the taxpayer is delinquent on that portion of the tax that has not been deferred.
(6) 
For taxes deferred pursuant to this article as applied to the Grand List of October 1, 2016, and for taxes otherwise payable during the fiscal year starting July 1, 2017, the deferred amount shall be subject to an interest equal to 3% per annum, accrued monthly and compounded annually until fully paid as set forth in this article. For taxes deferred in all subsequent years, the Board of Finance shall make a recommendation to the Town Council in December in regards to setting the interest rate for the upcoming fiscal year. The Town Council shall act upon such recommendation and set such rate no later than the 31st of January. If no action is taken by January 31, the interest rate in effect for the current fiscal year shall become the rate for the following fiscal year.
(7) 
The Tax Collector shall cause the principal amount of such tax deferral benefit, excluding interest, to be recorded on July 1 in the land records of the Town and shall constitute a lien on the property as provided by Connecticut General Statutes § 12-129n, and payable as set forth herein. Such lien shall have priority as provided by Connecticut General Statutes, including but not limited to a priority in the settlement of such person's estate as set forth or as provided in § 12-122(f).
(8) 
The Tax Collector shall keep a record of all liens continued in accordance with this article so that they may be distinguished from other liens normally filed under Connecticut General Statutes § 12-175. Assignment of any liens established pursuant to this article shall not be permitted unless granted by resolution of the Monroe Town Council and the Monroe Board of Finance, as provided under Connecticut General Statutes § 12-195h.
(9) 
All taxes deferred under this article shall be due and payable, together with accumulated interest thereon and any lien fees, at such time as the real property in question is transferred, assigned, granted, sold or otherwise conveyed, whether or not for value, whether in whole or in part, or title is transferred or upon the death of such taxpayer (unless a spouse qualified under this article hereof survives), whichever event occurs first. Such payment shall be due, payable and collectable as a single installment within 90 days as property taxes.
B. 
Applicants who are aggrieved by decisions of the Tax Assessor pursuant to this article shall have the right to appeal to the Board of Assessment Appeals. Applicants who are aggrieved by decisions of the Tax Collector pursuant to this article shall have such rights as are provided by §§ 12-129, 12-154 and 12-170 of the Connecticut General Statutes or as otherwise provided by law.