[Adopted 11-28-1990 (Ch. III, Art. 5, of the 1975 Code)]
A.
The Town
hereby enacts a tax relief program for the elderly and totally disabled
homeowner pursuant to C.G.S. § 12-129n, as it may be amended
from time to time, for the eligible residents of the Town, on the
provision and conditions contained herein.
B.
This article
is enacted for the purpose of assisting the elderly and totally disabled
with a portion of the costs of real property taxation.
This article shall be effective commencing with the October
1, 1990, Grand List.
A.
Claimant (or spouse if domiciled together) must have been 65 years
of age by December 31st of the calendar year preceding filing requirement
date. Totally disabled persons, regardless of age, are eligible.
B.
Elderly or totally disabled taxpayers who qualify for the State of
Connecticut Tax Relief Program for Elderly or Totally Disabled Homeowners
under provisions of C.G.S. §§ 12-129b to 12-129-d,
inclusive, as the same may be amended from time to time, shall have
applied and be eligible for such relief; provided, however, that income
eligibility pursuant to this article shall be $6,000 above income
eligibility as determined under C.G.S. § 12-129b(a).
[Amended 6-1-2010]
C.
Claimant must have been a resident of the Town for a period of one
year immediately preceding the application for tax relief and occupy
such property as his or her principal property occupied as his or
her residence for at least 270 days of each calendar year. This tax
relief shall apply only to the claimant's principal place of residence
(house and house lot). This relief does not apply to applicant's additional
land, outbuildings or any new structures built after initial application
for this program.
A.
Any property owner, believing him/herself entitled to a tax reduction
under this program, must make application to the Assessor for the
Town between February 1st and May 15th of the calendar year following
the October 1st Grand List date for when tax relief is sought. Claimant
must reapply for subsequent qualification on a biennial basis.
B.
Application shall be made on forms provided by the Assessor for the
Town and shall be accompanied by a copy of the applicant's most recent
federal tax return and proof of all other sources of income.
C.
The Assessor for the Town is delegated the authority to administer
this program and promulgate such forms, rules and regulations consistent
with this article and applicable state statutes.
D.
If during the tax year a qualifying taxpayer dies leaving a spouse
who would also qualify under this article, the surviving spouse shall
be entitled to receive the remaining benefits for that year.
E.
If any spouse dies during the preceding calendar year, both incomes
must be included as in IRS filing.
F.
If any person who is receiving benefits from this article transfers,
assigns, grants or otherwise conveys their property, a proration of
their benefit is applied according to State Office of Policy and Management
guidelines.
G.
Two or more persons (not married) owning real property together may
be eligible for tax relief but each shall share the credit proportional
to the property ownership's each shares.
H.
If claimant's income exceeds the eligibility level in any given year,
they may reapply the following year.
I.
Those homeowners on the "Freeze" program do not qualify for this
program.
J.
If any special tax is levied by the Town on real property, C.G.S.
§ 12-129o applies.
A.
The Assessor shall determine whether the applying taxpayer is eligible
for the tax relief under this article and shall compute the amount
of tax relief to which the taxpayer is entitled and advise the Tax
Collector on what amount to reduce the tax levied against the taxpayer.
B.
The amount of tax relief granted shall be a percentage of the tax
due, which shall correspond to the qualifying income as set by state
guidelines. The amount of qualifying income shall be adjusted annually
to reflect the annual inflation adjustment to social security income
as per Office of Policy and Management guidelines.
C.
In no case shall the combined total tax relief from both the State
of Connecticut and Town exceed 75% of the total real property taxes
due the applicant as per C.G.S. § 12-129n(f).
