[Adopted 10-15-2007; amended 9-19-2011]
The Town of Plainville hereby enacts tax stabilization for the
elderly pursuant to §§ 12-170v and 12-170w of the Connecticut
General Statutes for an owner of real property or any tenant for life
or for a term of years liable for property taxes under § 12-48
of the Connecticut General Statutes who meets the qualifications set
forth hereinafter.
To qualify for the tax relief, a taxpayer shall meet all the
following requirements:
A.
On December 31 of the calendar year preceding the year in which a
claim is filed, be:
(1)
Sixty-five years of age or over;
[Amended 11-15-2021]
(2)
The spouse of a person 65 years of age or over, provided such spouse
is domiciled with such person; or
[Amended 11-15-2021]
(3)
Sixty-two 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 the relief under this article.
B.
Occupy such real property as his or her home.
C.
Either spouse shall have resided within the Town of Plainville for
at least one year before filing the claim under this article.
D.
The taxable and nontaxable income of such taxpayer, the total of
which shall hereinafter be called "qualifying income," in the tax
year of such homeowner ending immediately preceding the date of application
for benefits was not in excess of limits set forth in § 12-170aa
of the Connecticut General Statutes, as adjusted annually, evidence
of which income shall be submitted to the Assessor in such form and
manner as the Assessor prescribes. The amount of any Medicaid payments
made on behalf of such homeowner or spouse of the homeowner shall
not constitute income. The income of the spouse of the homeowner shall
not be included in the qualifying income of such homeowner for purposes
of determining eligibility for tax relief, if such spouse is a resident
of a health care or nursing facility in Connecticut, and such facility
receives payment related to such spouse under Title XIX.[1]
[1]
Editor's Note: Reference is to Title XIX of the Social Security
Act (Medicaid).
E.
The net value of the homeowner's assets does not exceed $250,000.
F.
After the initial qualification the taxpayer shall file biennially
thereafter on forms prepared by the Assessor.
A.
A homeowner who meets the qualifications stated above shall be entitled
to pay the tax levied on the property calculated below for the first
year the claim for tax relief is filed and approved and shall be entitled
to continue to pay the amount of such tax or such lesser amount as
may be levied in any year during each subsequent year that such person
meets the qualifications, and the surviving spouse or any owner or
tenant possessing a joint interest in such property at the time of
the owner's death and qualified at such time shall be entitled to
pay the amount of such tax as long as the surviving spouse, joint
tenant or joint owner continues to be qualified.[1]
B.
The tax for which benefits are claimed shall be the lower of the
tax due for the assessment year commencing October 1 of the year immediately
preceding the initial claim for tax relief or the tax due for any
subsequent assessment year. If title to the real property is recorded
in the name of the person or spouse making a claim and qualifying
and any other person(s), the claimant shall be entitled to pay the
claimant's functional share of the tax on such property and such other
person(s) shall pay the person's functional share of the tax without
regard for this article. A mobile manufactured home shall be deemed
to be real property.
If a person to whom a claim for tax relief has been approved
for any assessment year transfers, assigns, grants or otherwise conveys,
subsequent to the first day of October but prior to the first day
of August in such assessment year, the interest in real property to
which such claim for tax relief is related, regardless of whether
such transfer, assignment, grant or conveyance is voluntary or involuntary,
the amount of such tax relief benefit, determined as the amount by
which the tax payable without benefit of this article exceeds the
tax payable under the provisions of this article, shall be a pro rata
portion of the amount otherwise applicable in such assessment year
to be determined by a fraction the numerator of which shall be the
number of full months from the first day of October in such assessment
year to the date of such conveyance and the denominator of which shall
be 12. If such conveyance occurs in the month of October the grantor
shall be disqualified for such tax relief in such assessment year.
The grantee shall be required within a period not exceeding 10 days
immediately following the date of such conveyance to notify the Assessor,
or in the absence of such notice, upon determination by the Assessor
that such transfer, assignment, grant or conveyance has occurred,
the Assessor shall determine the amount of tax relief benefit to which
the grantor is entitled for such assessment year with respect to the
interest in real property conveyed and notify the Revenue Collector
of the reduced amount of such benefit. Upon receipt of such notice
from the Assessor, the Revenue Collector shall, if such notice is
received after the tax due date in the municipality, no later than
10 days thereafter mail or hand a bill to the grantee stating the
additional amount of tax due as determined by the Assessor. Such tax
shall be due and payable and collectible as other property taxes and
subject to the same liens and processes of collection, provided such
tax shall be due and payable in an initial or single installment not
sooner than 30 days after the date such bill is mailed or handed to
the grantee and in equal amounts in any remaining, regular installments
as the same are due and payable.
A.
No claim shall be accepted unless the taxpayer or authorized agent
of such taxpayer files an application with the Assessor in such form
and manner as the Assessor may prescribe, during the period from February
1 to and including May 15 of any year in which benefits are first
claimed, including such information as is necessary to substantiate
such claim in accordance with requirements in such application. A
taxpayer may make application to the Assessor prior to August 15 of
the claim year for an extension of the application period. The Assessor
may grant such extension in the case of extenuating circumstance due
to illness or incapacitation as evidenced by a physician's certificate
to that extent, or if the Assessor determines there is good cause
for doing so. The taxpayer shall present to the Assessor a copy of
such taxpayer's federal income tax return and the federal income tax
return of such taxpayer's spouse, if filed separately, for such taxpayer's
taxable year ending immediately prior to the submission of the taxpayer's
application, or, if not required to file a federal income tax return,
such other evidence of qualifying income in respect to such taxable
year as the Assessor may require.
(1)
Each
such application, together with the federal income tax return and
any other information submitted in relation thereto, shall be examined
by the Assessor and a determination shall be made as to whether the
application is approved. Upon determination by the Assessor that the
applying homeowner is entitled to tax relief, the Assessor shall notify
the homeowner and the Revenue Collector of the approval of such application.
The Revenue Collector shall determine the maximum amount of the tax
due with respect to such homeowner's residence, and thereafter the
property tax with respect to such homeowner's residence shall not
exceed such amount.
(2)
After
a taxpayer's claim for the first year has been filed and approved
such taxpayer shall file such an application biennially. In respect
to such application required after the filing and approval for the
first year the Assessor shall notify each such taxpayer concerning
application requirements by regular mail not later than February 1
of the assessment year in which such taxpayer is required to reapply,
enclosing a copy of the required application form. Such taxpayer may
submit such application to the Assessor by mail provided it is received
by the Assessor not later than March 15 in the assessment year with
respect to which such tax relief is claimed. Not later than April
1 of such year the Assessor shall notify, by certified mail, any such
taxpayer for whom such application was not received by said March
15 concerning application requirements and such taxpayer shall submit
not later than May 15 such application personally or, for reasonable
cause, by a person acting in behalf of such taxpayer as approved by
the Assessor.[1]
B.
Any person knowingly making a false application for the purpose of
claiming property tax relief shall be fined not more than $500. Any
person who fails to disclose all matters relating thereto or with
intent to defraud makes a false statement shall refund to the municipality
all tax relief improperly taken.
A.
The Town shall have a lien on the property in the amount of the total
tax relief granted, plus interest applicable to the total of unpaid
taxes represented by such tax relief. Such lien shall have a priority
in the settlement of the taxpayer's estate.
B.
The interest rate shall be simple interest at the rate of 2% (not
compounded). The lien together with interest shall be due and payable
upon termination of the program for the taxpayer.
This article shall not be construed to conflict with any state
statute or regulation.
