[Adopted 11-19-2008]
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.
A.
To qualify for the tax deferral provided in this article,
a taxpayer shall meet the following requirements:
(1)
Shall be either 65 years of age or over at the close
of the previous calendar year, or his or her spouse, who is domiciled
with him or her, or has been confined to a nursing home from his or
her residence in Clinton, shall be 65 years of age or over or the
surviving spouse of a taxpayer previously qualified under this article
at the time of his or her death, subject to requalification under
Section 134-3D, or under age 65 and eligible in accordance with applicable
federal regulations to receive permanent total disability benefits
under social security, or have not been engaged in employment covered
by social security and accordingly have not qualified for permanent
total disability under any federal, state or local government retirement
or disability plan, including the Railroad Retirement Act and any
government-related teachers' retirement plan, in which requirements
with respect to qualifications for such permanent total disability
benefits are comparable to such requirements under social security;
(2)
Shall occupy said real property as his or her principal
residence for not less than 184 days in each calendar year;
(3)
Shall have first applied for the state elderly program,
"Heart," and may apply also for the Town of Clinton tax relief program;
(4)
Shall have been liable for residential real property
taxes to the Town of Clinton for a period of one year immediately
preceding the receipt of tax benefits under this article; and
(5)
Shall have individually, if unmarried, or jointly,
if married, adjusted gross income, as defined in the Internal Revenue
Code of 1954, as amended, plus social security benefits, income from
other tax-exempt retirement and annuity sources and income from tax-exempt
bonds, hereinafter called "qualifying income," during the calendar
year preceding the filing of his or her application in an amount of
not more than the $60,000.
[Amended 5-11-2014]
B.
The encumbrances and liens on the homeowner's property
shall not exceed the assessed value of the property at the time the
benefits are conferred.
A.
The benefits under this article shall be limited to
the residence of the taxpayer, the house lot upon which such residence
is located and any non-income-producing accessory buildings located
upon said lot.
B.
The property tax deferral provided by this article
shall be in addition to and not dependent upon those benefits available
to elderly/disabled taxpayers under any state statutes.
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.
A.
Applications for benefits under this article shall
be filed with the Assessor or authorized agent between February 1
and May 15 of any year in which tax benefits are claimed.
B.
Applicants who elect to apply for deferral benefits
under this article who have a qualifying income not more than $60,000
per household will receive tax deferral benefits as stated herein,
unless they opt to receive a lower benefit.
[Amended 5-11-2014]
C.
Qualifying income is $60,000 or less. Benefit rate
available is 75% of the tax bill inclusive of any exemptions and state
and Town relief. The benefit shall, in any case, not exceed $5,000
for any one fiscal year. Any qualified recipient of a tax deferral
benefit shall be subject to the following:
[Amended 5-11-2014]
(1)
All benefits shall be due to the Town upon the conveyance
of the real property or death of the recipient, whichever occurs first,
subject to requalification provisions in accordance with this article.
(2)
Total deferments, including accrued interest, for
all years shall not exceed the current assessed value of the real
property, as determined by the Assessor.
(3)
The recipient shall enter into a written agreement
with the Town providing for reimbursement of the total amount of such
tax deferral benefit, including interest accrued for the Grand List
years 1990 to 2000. No interest shall be charged for the tax deferred
starting with the 2001 Grand List. The Tax Collector shall record
on the Land Records of the Town a municipal lien on the property disclosing
that said tax is payable upon the recipient's death or conveyance
of said property. Said lien shall have all of the same statutory priority
accorded a municipal tax lien.
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.[1]
[1]
Editor's Note: Former § 465-33, Termination of program,
which immediately followed this section, was repealed 5-11-2014.
