[Adopted 2-18-1976 (Ch. 13 1/2, Art. II of the 1974
Code)]
The Town of Ridgefield hereby enacts tax relief
for the elderly pursuant to Public Act No. 74-294[1] for eligible residents of the Town of Ridgefield on the
terms and conditions provided in this article.
[1]
Editor's Note: See C.G.S. § 12-129n.
[Amended 10-29-1981; 4-22-1982; 5-24-1984; 5-13-1998; 4-26-2000; 3-17-2010]
Any person who owns real property in the Town
of Ridgefield or is liable for the payment of taxes thereon pursuant
to C.G.S. § 12-48, and occupies real property as a residence,
shall be entitled to a credit of up to $150 per year in the fiscal
year commencing July 1, 1976, and ending June 30, 1977; and a tax
credit of up to $500 in the taxes due thereafter in the fiscal year
commencing July 1, 1982; and a tax credit of up to $550 in the taxes
due thereafter in the fiscal year commencing July 1, 1984; and a tax
credit of up to $600 in the taxes due thereafter in the fiscal year
commencing July 1, 1987; and a total tax credit of up to $700 in the
taxes due thereafter in the fiscal year commencing July 1, 1998; and
a total tax credit of up to $750 in the taxes due thereafter in the
fiscal year commencing July 1, 1999; and a total tax credit of up
to $750 in the taxes due thereafter in the fiscal year commencing
July 1, 2000; and a total tax credit of up to $787 in the taxes due
thereafter in the fiscal year commencing July 1, 2001; and a total
tax credit of up to $787 in the taxes due thereafter in the fiscal
year commencing July 1, 2002; and a total tax credit of up to $862
in the taxes due thereafter in the fiscal year commencing July 1,
2003; and a total tax credit of up to $899 in the taxes due thereafter
in the fiscal year commencing July 1, 2004; and a total tax credit
of up to $936.50 in the taxes due thereafter in the fiscal year commencing
July 1, 2005; and a total tax credit of up to $974 in the taxes due
thereafter in the fiscal year commencing July 1, 2006; and a total
tax credit of up to $1,011 in the taxes due thereafter in the fiscal
year commencing July 1, 2007; and a total tax credit of up to $1,048
in the taxes due thereafter in the fiscal year commencing July 1,
2008, on such real property, provided that all the following conditions
are met:
A.
Such person is 65 years of age or over, or his or
her spouse is 65 years of age or over and resides with said person;
B.
Such person has resided at and paid real estate taxes
on a residence located in Ridgefield for a period of one year prior
to his or her application for tax relief;
C.
The property for which the credit is claimed must
be the legal domicile of such person and occupied more than 183 days
of each year;
D.
Before the tax credit created by this article or any
portion thereof shall be given, such person must first apply for tax
relief under any state statute for which he or she is eligible, and
provided, further, that the credit granted by the Town, together with
all tax relief benefits obtained from the State of Connecticut pursuant
to state law, shall not result in a reduction of the applicant's total
real estate tax by more than 75% of the total amount thereof; and
The tax credit on real property as provided
herein shall apply only to the residence itself, the lot on which
the residence is located and improvements on said lot.
In order to be entitled to the benefits provided
herein, an application must be filed with the Tax Collector of the
Town of Ridgefield after such person or his or her spouse reaches
65 years of age, not earlier than January 1 or later than April 1,
to obtain the benefits provided hereunder for the next fiscal year,
and said person shall have reached age 65 on or before December 31
of the preceding year. Upon the filing of a proper application for
said tax credit, the Tax Collector shall grant the applicable reduction
in taxes or portion thereof for all fiscal years thereafter, so long
as the applicant continues to remain eligible for such tax relief,
and the applicant shall not be required to file annually for an exemption
for each fiscal year.
[Amended 5-11-1988]
If any person entitled to the tax relief pursuant
to this article dies or sells the real property on which the tax credit
is granted, no additional tax credit shall be allowed for his or her
interest in the property for any portion of any fiscal year remaining
after the date of death or sale, or for any fiscal year commencing
after said date of death or sale.
Only one tax credit as heretofore set forth
shall be allowed for each parcel of land eligible for the tax relief
under this article. In any case where title to real property is recorded
in the name of the taxpayer or his or her spouse who is eligible for
tax relief, and any other person or persons, the tax relief under
this article shall be prorated to allow a tax credit equivalent to
the fractional share in the property of such taxpayer or spouse, and
the persons not otherwise eligible for tax relief shall not receive
any tax credit.
