The Town of Clinton hereby adopts the provisions
of C.G.S. § 12-129n, as amended, providing certain tax deferrals
for the elderly and disabled in accordance with the following recommendations
as approved by the Board of Finance.
This article is adopted pursuant to the authority
granted to the Town under C.G.S. § 12-129n, as the same
may be amended from time to time, and shall be effective for the Grand
List of October 1, 2001.
The Tax Collector and the Assessor of the Town
of Clinton shall prescribe, with regard to their respective duties
under this article, such forms and procedures as may be necessary
to implement this article. The Assessor, in addition, shall satisfy
himself or herself as to the qualifying income of an applicant for
benefits under this article by requesting and reviewing such evidence,
including documents, of qualifying income as he or she may deem pertinent.
All applications, federal income tax returns filed herewith and any
additional evidence of qualifying income which the Assessor may require
shall be kept confidential and not open to public inspection. No applicant
or spouse living with applicant shall be eligible for any benefit
under the tax deferral program if he or she is in arrears for any
taxes owed the Town.
Persons aggrieved by an act or determination
of the Assessor or Tax Collector under this article may appeal to
the Board of Selectmen, in writing, within 10 days after the date
of the written notification of the Assessor on such application.
Applications for benefits under this article
shall:
A. Be made on forms provided by the Assessor of the Town
of Clinton and shall be accompanied by a copy of the applicant's most
recent federal tax return, if one was filed, and documentation of
all other income;
B. State, in addition to the qualifying information set
forth in the above sections, whether or not the applicant is currently
applying for any other tax relief or deferral for the elderly/disabled
under any state statute;
C. Disclose in writing the existence of all encumbrances
and liens on his or her residential real property, setting forth the
face amount as well as the balance due on each such encumbrances or
lien; and
D. Provide proof of active homeowner's insurance of property.
The property tax deferral provided for in this
article may, in any case where title to real property is recorded
in the name of the taxpayer or his or her spouse and any other person
or persons, be prorated to reflect the fractional share of such taxpayer
or spouse, as in percentage shown on deed, or if such property is
a multiple-family dwelling, such deferral may be prorated to reflect
the fractional portion of such current percentage occupied by the
taxpayer, as determined by the Town Assessor.