[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:
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.
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.
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]
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]
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]
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.
