City of Meriden, CT
New Haven County
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Table of Contents
Table of Contents
[Adopted 8-18-1997]
This article is enacted pursuant to Connecticut General Statutes § 12-129n, as amended.
As used in this article, the following terms shall have the meanings indicated:
ELIGIBLE PROPERTY
Property which is the principal residence of the eligible taxpayer, the lot upon which the residence is located, and the appurtenant outbuildings. Benefits will be prorated for partial ownership, and for occupancy in a dwelling of up to three dwelling units. "Eligible property" shall in no event include dwellings of four units or more. Notwithstanding any other provision of this article, "eligible property" shall include a unit of a cooperative.
ELIGIBLE TAXPAYER
Any taxpayer, 65 years of age and over, or his or her spouse, living with the taxpayer, who is 65 years of age or over or 60 years of age or over, or any taxpayer under age 65 and eligible in accordance with applicable federal regulations to receive permanent total disability benefits under social security or otherwise eligible in accordance with the provisions in Connecticut General Statutes § 12-129n(a), as amended, and the surviving spouse of a taxpayer who was an eligible taxpayer at the time of death, provided that the applicant has been a taxpayer in the City of Meriden for one year immediately preceding the receipt of tax benefits under this article, and provided that the applicant meets the requirements established herein with respect to maximum allowable income during the calendar year preceding the year in which application is made for the tax relief provided in this article.
INCOME
When considering eligibility for property tax deferral, means the gross income of the applicant if single, or gross joint income of the applicant and spouse if married. "Income," when considering eligibility for property tax abatement, means the gross income of all individuals living within the dwelling unit. After January 1998, "income," when considering eligibility for property tax deferral or property tax abatement, shall be defined as the gross income of the applicant if single, or gross joint income of the applicant and spouse if married.
[Amended 11-17-1997]
MAXIMUM ALLOWABLE INCOME
The maximum income which a taxpayer and/or the taxpayer's spouse may receive and still be eligible for relief under this article. The maximum allowable income for any abatement or deferral is $35,000. Said amount and the scale provided below shall be amended annually, or as recommended by the Finance Committee.
[Amended 6-3-2002]
A. 
Any eligible taxpayer may apply for and receive either a property tax abatement or property tax deferral for an eligible property upon completion of the application form provided by the Tax Assessor. The applicant must choose either the abatement option or the deferral option and may not amend said choice. Said applications shall be made, in 1997, within 60 days of the passage of this article. In later years, said application must be made between February 1 and May 15. Said application must be renewed every two years. For good cause shown, the Assessor may permit a renewal application to be filed within 30 days of May 15.
B. 
At no time shall property tax relief be granted under this article if the total taxes past due, abated or deferred in the previous years, in addition to the present year, will equal or exceed the assessed value of the subject property.
C. 
No such property tax relief, together with any relief received by any eligible taxpayer under the provisions of Connecticut General Statutes §§ 12-129b to 12-129d, inclusive, shall exceed, in the aggregate the total amount of the tax which would, except for said sections, be laid against the eligible taxpayer.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
D. 
The City of Meriden will lien the subject property for the amount of any deferral granted and may establish a lien on the subject property in the amount of the relief granted, provided that if the total amount of such property tax relief with respect to any such taxpayer, when combined with any such tax relief for which such taxpayer may be eligible in accordance with Connecticut General Statutes §§ 12-129b to 12-129d, inclusive, exceeds in the aggregate 75% of the property tax for which such taxpayer would be liable but for the benefits under this section and any of the sections mentioned above in this subsection, the City of Meriden shall establish a lien on such property in the amount of the total tax relief granted, plus interest applicable to the total of such unpaid taxes at the rate set forth in this section. Any such lien shall have a priority in the settlement of such person's estate.[2]
[2]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
E. 
This program shall be funded as needed by the annual budget.
If the property tax deferral application is approved by the Tax Assessor, 50% of the property taxes shall be deferred at an annual interest rate of 7 3/4% per annum. Said interest rate shall be subject to review and amendment on an annual basis, on recommendation of the Finance Committee.
[Amended 1-19-1999]
A. 
If property tax is abated, it shall be abated as follows:
Benefit Amounts Grand List 10-1-1996
Income Brackets
Abatement Amount
Married
Single
$0 to $15,200
$500
$400
$15,201 to $27,500
$300
$200
$27,501 to $35,000
$200
$100
B. 
If property tax is abated, it may be as follows but shall not fall below the 1996 funding level:
[Amended 3-6-2017]
Benefit Amounts Grand List 10-1-1997
Income Brackets
Abatement Amount
Married
Single
$0 to $15,200
$1,000
$800
$15,201 to $27,500
$600
$400
$27,501 to $35,000
$400
$200
Benefit Amounts Grand List 10-1-1998
Income Brackets
Abatement Amount
Married
Single
$0 to $15,200
$1,500
$1,200
$15,201 to $27,500
$900
$600
$27,501 to $35,000
$600
$300
Benefit Amounts Grand List 10-1-2017
Income Brackets
Abatement Amount
Married
Single
$0 to $15,200
$750
$600
$15,201 to $27,500
$450
$300
$27,501 to $35,200
$300
$150
$35,201 to $42,900
$300
$300
C. 
The total abatement of property tax revenue, based on an estimate in any tax year by the Finance Committee, which may be granted in such tax year pursuant to the provisions of this article shall not exceed an amount equal to 10% of the total real property tax assessed in the preceding tax year.
D. 
The property tax for the Grand List of October 1, 1999, and subsequent grand lists shall be abated in accordance with this article if the City Council makes the necessary provisions in the annual budget in consideration of the Municipal Property Tax Relief Program. For the grand list years in which the property tax is abated, the abatement amounts shall be determined on an annual basis by the City Council, but in no event shall the abatement amounts be less than the benefit amounts as set forth in Subsection A herein.
Notwithstanding any provision in this article to the contrary, the amount of annual property tax relief for the unit owner of a cooperative shall be determined in relation to an assumed amount of property tax liability applicable to the assessed value for the dwelling unit which such person owns and occupies, as determined by the Tax Assessor. Annually, not later than the first day of June, the Tax Assessor, upon receipt of an application for such relief, shall determine, with respect to the assessment list for the assessment year commencing October 1 immediately preceding, the portion of the assessed value of the entire cooperative, as included in such assessment list, attributable to the dwelling unit occupied by such person. The assumed property tax liability for purposes of determining the amount of the relief shall be the product of said assessed value and the mill rate as determined for purposes of property tax imposed on said assessment list for the assessment year commencing October 1 immediately preceding. The amount of relief to which such person shall be entitled for such assessment year shall be equivalent to the amount of tax reduction for which such person would qualify, considering such assumed property tax liability to be the actual property tax applicable to such person's dwelling unit and such person as liable for the payment of such tax.
A. 
Any benefits accruing pursuant to this article under the tax abatement program shall cease immediately upon the death of the eligible taxpayer, provided that the eligible taxpayer's spouse does not qualify for relief under this article, and shall be prorated for the year in which the taxpayer dies. If the taxpayer is utilizing the tax deferral program, upon death of the eligible taxpayer, provided that the eligible taxpayer's spouse does not qualify for relief under this article, the reduced interest rate shall continue in effect only until the estate is probated or two years after death, whichever comes sooner, at which point the statutory interest rate shall be reinstated and the interest assessed in a prorated manner.
B. 
The penalty for filing of an application which is false in any respect shall be the refund of all credits improperly taken, together with interest at 18% per annum.
[Added 10-16-2000]
Applications for tax refunds may be made within 15 years from the date when such tax was due.
[Added 5-21-2001]
A. 
A resident of the City of Meriden who serves as a member of the South Meriden Volunteer Fire Department shall be eligible for the tax abatements set forth hereinafter, provided that such resident has achieved two years of service prior to January 1 of the fiscal year for which the abatement is to be granted, and provided that the member has achieved a good year in the calendar year prior to the fiscal year for which the abatement is granted, a good year being defined as participating in 25 of all alarms in which the Department is called upon, meeting all requirements as set forth by the bylaws of the Department, meeting all mandatory training requirements, and participating in eight company meetings in that year. For eligibility property taxes must be current.
B. 
Annually on or before March 1 of each year the Chief of the South Meriden Volunteer Fire Department shall certify to the City Manager and to the Tax Collector a list of residents who have meet the above eligibility requirements, together with the addresses of such residents and the amount of abatement for which each is eligible.
C. 
Taxes otherwise due and payable shall be abated according to the following schedule; years of service shall be determined as of January 1 of each year:
(1) 
For eligible residents with two years of consecutive service, an abatement of $250.
(2) 
For eligible residents with five years of consecutive service, an abatement of $500.
(3) 
For eligible residents with seven years of such consecutive service, an abatement of $750.
(4) 
For eligible residents with 10 years of such consecutive service, an abatement or $1,000.
(5) 
For residents who have met the eligibility requirements for at least 20 consecutive years, an abatement of $1,000 annually thereafter.
D. 
The Tax Collector shall cause an application for abatement to be sent to each such resident certified as set forth above on or before April 1 of each year. Each such resident shall file such application on or before May 15 of each year and shall indicate on such application the tax or taxes to be abated. In the case of a tax paid in installments the abatement amount shall be divided as equally as possible among such installments. The abatement may be applied to property owned by such resident individually, jointly or in common with others. No unused abatement amount shall be carried over to a subsequent year. No abatement shall be made for property transferred during a fiscal year for the remainder of the fiscal year.