[Adopted 7-12-2001 STM; amended in its entirety 3-13-2007 STM]
Any person who is liable for taxes assessed on real property located in the Town of North Haven, which real property is occupied by such person as his/her personal residence, whether such person is an owner of the real property or is liable for taxes therein under the provisions of Connecticut General Statutes 12-48 as a tenant for life or for a term of years, shall be entitled to tax relief in the form of a tax credit, provided that:
The person is:
Sixty-five years of age or over, or his/her spouse is 65 years of age or over and resides with such person or the person is 60 years of age or over and the surviving spouse of a taxpayer who would have qualified for tax relief under this article at the time of his/her death; or
Under the age of 65 years and eligible in accordance with applicable federal regulations to receive permanent total disability benefits under social security, 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 and 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.
The person has been a resident of the Town of North Haven for at least two fiscal years immediately preceding the application for relief, during which period the applicant must have paid real estate taxes to the Town of North Haven for not less than this period of two fiscal years.
The property for which the tax relief is claimed is the legal domicile of such person and is occupied by such person for at least 250 days of each year, and no occupants occupying such domicile attend the North Haven School system.
Maximum income shall be the highest applicant's income allowed in qualifying for tax relief hereunder which shall be: (a) for married couples, the maximum qualifying income of the State of Connecticut tax relief guidelines in effect on the date of an application for tax relief, plus $7,000; and (b) for unmarried persons, the maximum income of the State of Connecticut tax relief guidelines in effect on the date of an application for tax relief, plus $7,000.
The person submits in such form and with such exhibits, as the Town of North Haven may from time to time require, an application for tax relief afforded under this program between February 1 and May 15, for the following fiscal year, which begins on July 1. The person must apply biennially to be entitled to tax relief set forth herein, or whatever application schedule is employed by the State of Connecticut.
[Amended 3-16-2009 STM]
The amount of tax credit afforded by this program shall be $350 per property and shall apply only to owner-occupied, single-family dwellings and to the homesite lot on which the dwelling is situated, along with one outbuilding on the homesite used with the dwelling, which is not an additional dwelling.
The Assessor of the Town of North Haven is hereby authorized to implement this program, and to execute such rules and regulations as may be adopted by the Board of Selectmen from time to time and deemed necessary for the proper administration of this program.
The Assessor of the Town of North Haven, acting as an agent of the Board of Selectmen, shall determine eligibility for tax relief under this program. He/she shall compute the amount of credit due each qualified taxpayer, and make proper record thereof, and so inform the Director of Finance.
To the extent of the maximum annual benefit afforded under this program, the Town of North Haven hereby waives any right to establish a lien, which it may have under the provisions of Connecticut General Statutes 12-1 29n(f).
Affidavits, applications or other documents presented in support of the application for tax relief shall remain confidential and shall not be disclosed except in connection with an investigation of fraud or other misrepresentation as to eligibility or except as may otherwise be required by law.
This article shall apply commencing with the taxes due on the Grand List of October 1, 2001. Notwithstanding anything to the contrary in the foregoing, persons entitled to tax relief under the provisions of this article may receive a rebate of $300 for taxes due on the Grand List of October 1, 2001, if the person meets the requirements of this article and applies for the rebate during the period of September 1, 2002, to October 31, 2002.