[Adopted by the Town Council 2-10-2009]
This article shall be known and may be cited
as the "Ordinance Concerning Property Tax Freeze Relief for Certain
Elderly Homeowners."
This article is enacted pursuant to the provisions
of C.G.S. § 12-170v and C.G.S. § 12-170w of the
State of Connecticut.
[Amended 4-11-2023 by Ord. No. 2023.02]
The Town Council of the Town of East Hampton finds that it is
fair and equitable and in the best interests of the Town of East Hampton
to provide property tax relief to certain eligible elderly homeowners
as permitted by state law. Accordingly, pursuant to the authority
granted to municipalities by C.G.S. §§ 12-170v, 12-170w,
and 12-129n, the Town of East Hampton seeks to improve the quality
of life for its older adult residents and encourage continued residence
and property ownership in the Town of East Hampton by establishing
this "Ordinance Concerning Property Tax Relief for Certain Elderly
Homeowners."
A.
Eligible homeowners.
(1)
Effective July 1, 2009, and applicable to assessment years commencing on or after October 1, 2008, an owner of real property in the Town of East Hampton or any tenant for life or for a term of years liable for property taxes to the Town of East Hampton under § 12-48 of the Connecticut General Statutes who meets the qualifications stated in this subsection shall be entitled to pay the tax levied on such property, calculated in accordance with the provisions of Subsection B of this section for the first year the claim for such tax relief is filed and approved in accordance with the provisions of this section and § 278-26 of this article, and such person 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 such qualifications, and the surviving spouse of such owner or tenant, qualified in accordance with the requirements pertaining to a surviving spouse in this subsection, or any owner or tenant possessing a joint interest in such property with such owner at the time of such owner's death and qualified at such time in accordance with the requirements in this subsection, shall be entitled to continue to pay the amount of such tax or such lesser amount as may be levied in any year, as it becomes due each year following the death of such owner for as long as such surviving spouse or joint owner or joint tenant is qualified in accordance with the requirements in this subsection.
(2)
After the first year a claim for such tax relief is
filed and approved, application for such tax relief shall be filed
biennially on a form prepared for such purpose by the assessor of
the Town of East Hampton.
(3)
Any such owner or tenant who is qualified in accordance
with this section and any such surviving spouse or joint owner or
joint tenant surviving upon the death of such owner or tenant, shall
be entitled to pay such tax in the amount as provided in this section
for so long as such owner or tenant or such surviving spouse or joint
owner or joint tenant continues to be so qualified.
(4)
To qualify for the tax relief provided in this section, a taxpayer
shall meet all the following requirements or have previously qualified,
applied and received benefits under the version of this program that
was in effect for the Grand List effective October 1, 2022, or earlier:
[Amended 2-28-2023 by Ord. No. 2023.01; 4-11-2023 by Ord. No. 2023.02]
(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;
[2]
The spouse of a person 65 years of age or over, provided such
spouse is domiciled with such person; or
[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 tax relief under this section, provided such surviving
spouse was domiciled with such taxpayer at the time of the taxpayer's
death.
(b)
Occupy such real property as his or her home;
(c)
Either spouse shall have resided within East Hampton for at least 10 years before filing the claim under this section and § 278-26 of 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 under the program in this section, was not in excess
of $50,000 for both married homeowners or unmarried homeowners or
the limits set forth in § 12-170aa of the 2006 supplement
to the Connecticut General Statutes, as adjusted annually, whichever
is greater, evidence of which income shall be submitted to the assessor
of the Town of East Hampton in such form and manner as the assessor
may prescribe.
(5)
The amount of any Medicaid payments made on behalf
of such homeowner or the spouse of such homeowner shall not constitute
income.
(6)
The income of the spouse of such homeowner shall not
be included in the qualifying income of such homeowner for purposes
of determining eligibility for tax relief under this section, if such
spouse is a resident of a health care or nursing home facility in
this state, and such facility receives payment related to such spouse
under the Title XIX Medicaid program.
B.
Amount of tax.
(1)
The tax on the real property for which the benefits
under this section are claimed shall be the lower of the tax due with
respect to the homeowner's residence for the assessment year commencing
October 1 of the year immediately preceding the year in which the
initial claim for tax relief is made, or the tax due for any subsequent
assessment year.
(2)
If title to real property is recorded in the name
of the person or the spouse making a claim and qualifying under this
section and any other person or persons, the claimant hereunder shall
be entitled to pay the claimant's fractional share of the tax on such
property calculated in accordance with the provisions of this section,
and such other person or persons shall pay the person's or persons'
fractional share of the tax without regard for the provisions of this
section.
(3)
For the purposes of this section, a "mobile manufactured
home," as defined in § 12-63a of the Connecticut General
Statutes, shall be deemed to be real property.
C.
Transfer of property.
(1)
If any person with respect to whom a claim for tax relief in accordance with this section and § 278-26 of this article 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 section exceeds the tax payable under the provisions of this section, 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.
(2)
If such conveyance occurs in the month of October
the grantor shall be disqualified for such tax relief in such assessment
year.
(3)
The grantee shall be required, within a period not
exceeding 10 days immediately following the date of such conveyance
to notify the assessor thereof, 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 tax collector of the reduced amount of such
benefit.
(4)
Upon receipt of such notice from the assessor, the
tax 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.
(5)
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.
Requirements; deadlines for filing.
(1)
No claim shall be accepted under § 278-25 of this article unless the taxpayer or authorized agent of such taxpayer files an application with the assessor of the Town of East Hampton, 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. The responsibilities of the assessor regarding the processing of applications may be delegated by the assessor to the Department of Social Services of the Town of East Hampton.
(2)
An extension to August 15 may be granted in the case
of extenuating circumstance due to illness or incapacitation as evidenced
by a physician's certificate to that extent, or if it is determined
there is good cause for doing so.
(3)
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 may be required.
(4)
Each such application, together with the federal income
tax return and any other information submitted in relation thereto,
shall be examined and a determination shall be made as to whether
the application is approved.
(5)
Upon determination that the applying homeowner is entitled to tax relief in accordance with the provisions of § 278-25 of this article and this section, the homeowner and the municipal tax collector shall be notified of the approval of such application.
(6)
The municipal tax 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.
(7)
After a taxpayer's claim for the first year has been
filed and approved such taxpayer shall file such an application biennially.
(8)
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.
(9)
Such taxpayer may submit such application by mail,
provided it is received not later than March 15 in the assessment
year with respect to which such tax relief is claimed.
(10)
Not later than April first 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.
B.
Penalties for false applications.
(1)
Any person knowingly making a false application for the purpose of claiming property tax relief under § 278-22 of this article and this section shall be fined not more than $500.
(2)
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.
C.
The Town of East Hampton will establish a lien on
such property in the amount of the total tax relief granted with interest
of 0%. Any such lien shall have a priority in the settlement of such
person's estate.
D.
Any such property tax relief granted to any such resident in accordance with the provisions of § 278-25 of this article and this section shall not disqualify such resident with respect to any benefits for which such resident shall be eligible under the provisions of §§ 12-129b to 12-129d, inclusive, of the 2006 supplement to the Connecticut General Statutes, §§ 12-129n and 12-170aa of the 2006 supplement to the General Statutes, and any such property tax relief provided under this section shall be in addition to any such benefits for which such resident shall be eligible under said §§ 12-129b to 12-129d, inclusive, and §§ 12-129n and 12-170aa.
Should any court of competent jurisdiction declare
any section or clause or provision of this article to be unconstitutional
or ultra virus, such decision shall affect only such section, clause
or provision so declared unconstitutional and shall not affect any
other section, clause or provision of this article.
Whenever used, the singular number shall include
the plural, the plural the singular, and the use of either gender
shall include both genders.
Following its adoption by the Town Council,
this article shall become effective on the 21st day after publication
in a newspaper having circulation within the Town.