[Ord. of 3-3-1980, § 1 ; Ord. of 2-13-2001]
The Town of New Milford hereby enacts tax relief for the elderly
and those permanently totally disabled pursuant to Section 12-129n
of the General Statutes of Connecticut for eligible residents of the
Town of New Milford for the fiscal year commencing July 1, 1979, on
the terms and conditions provided herein.
[Ord. of 3-3-1980, § 2; Ord. of 5-12-1986, § 1; Ord. of 11-27-1989; Ord. of 6-22-1992; Ord. of 2-12-2001]
Any person who owns real property or a life tenant therein in
the Town of New Milford or who is liable for payment of taxes thereon
pursuant to Section 12-48 of the Connecticut General Statutes and
who occupies said real property as his or her legal domicile shall
be entitled to certain tax relief, provided that all of the following
conditions are met:
(a)
Such person is either (1) 65 years of age or over as of December
31 of the prior year, or his or her spouse is 65 years of age or over
as of December 31 of the prior year and resides with said person,
or his or her spouse is 60 years of age and is the surviving spouse
of a taxpayer qualified under this article at the time of his or her
death; or (2) under age 65 and eligible in accordance with applicable
federal regulations to receive permanent total disability benefits
under social security, or has not been engaged in employment covered
by social security and accordingly has not qualified for benefits
thereunder, but has qualified for permanent total disability benefits
under any federal, state or local government retirement or disability
plan, including the Federal Railroad Retirement Act and any government-related
teacher's retirement plan, and which requirements with respect to
qualifications for such permanent total disability benefits are comparable
to requirements under social security, and provided that such person
or his or her spouse under subdivisions (1) or (2) above has maintained
his or her legal domicile in and been a real property taxpayer of
the Town of New Milford.
(b)
Any person applying for tax relief under the provisions of this article
shall be eligible, provided that, for the calendar years commencing
on or subsequent to January 1, 1998, such person, if single, shall
have a total income, and, if married, such person and his or her spouse
shall have a combined total income, of not more than the "qualifying
income" limits established and adjusted pursuant to Connecticut General
Statutes Section 12-170aa(b). "Income" includes all adjusted gross
income, including dividends and interest as defined in the Internal
Revenue Code of 1954, as amended, dividend exclusions as set forth
in Section 116 of the Internal Revenue Code of 1954, as amended, all
railroad retirement benefits, income from other tax-exempt sources,
retirement benefits and annuity income, and 50% percent of social
security benefits.
[Ord. of 3-3-1980, § 5; Ord. of 5-12-1986, § 4; Ord. of 11-27-1989; Ord. of 2-12-2001]
(c)
The property for which the exemption is claimed is the legal domicile
of such person and is occupied by said person more than 183 days of
each year.
(d)
Before the tax relief created by this article or any portion thereof
shall be given, such person must first apply for tax relief under
the provisions of Section 12-129b to 12-129d, inclusive, 12-129h and
12-700aa of the Connecticut General Statutes, unless the Tax Assessor
determines that such application would be denied by the state, in
which case the Assessor shall indicate a waiver of the obligation
to so apply on such person's application under this article. No such
property tax relief received by any such resident under the provisions
of Sections 12-129b to 12-129d, inclusive, 12-129h and 12-700aa of
the Connecticut General Statutes and this article shall exceed, in
the aggregate, the total amount of the tax which would, except for
said Sections 12-129b to 12-129d, inclusive, 12-129h, 12-170aa and
this article, be laid against the taxpayer.
(e)
The tax relief for real property as provided for herein shall apply
only to the legal domicile itself, the parcel of land which the domicile
is located and improvements on said house lot.
[Ord. of 3-3-1980, § 3; Ord. of 5-12-1986, § 2; Ord. of 6-22-1992; Ord. of 2-12-2001]
In order to be entitled to the benefits provided for herein, an application must be filed with the Assessor of the Town of New Milford between February 1 and May 15 of the year after such person or his spouse becomes eligible for benefits pursuant to the requirements of § 19-25 above. Reapplication for such benefits shall be filed with the Assessor during the period of February 1 through May 15 no less than every second year thereafter in order for the applicant to continue to remain eligible to receive such benefits.
(a)
Upon each approval by the Assessor of an application or a reapplication
for tax relief benefits as provided for herein, the Tax Assessor shall
grant such tax relief for not more than two years, provided that the
applicant continues to remain eligible for such tax relief during
such period. Tax deferrals shall require annual applications.
(b)
If, after qualifying for tax relief benefits as provided for herein, an applicant subsequently has income in excess of the amount allowed in § 19-25 or otherwise becomes disqualified for any reason, he or she shall notify the Assessor on or before the next following May 15 and shall be denied tax relief until he or she has reapplied and qualified for relief under the provisions of this article.
(c)
If any person entitled to the tax relief pursuant to this article
dies prior to June 15, unless his or her spouse is otherwise qualified,
no tax credit shall be given for the next fiscal year. If such person
dies after June 15, the tax relief for which such person applied prior
to his or her death shall be granted, but no additional tax relief
shall be allowed for his or her interest in the property for any fiscal
years thereafter. If any person entitled to the tax relief pursuant
to this article sells or otherwise transfers the property on which
the tax relief is granted, no additional tax relief shall be allowed
for his or her interest in the property for any fiscal years commencing
after the date of the sale or transfer of the property, and provided
further that the purchaser of such property shall pay the Town a prorated
share of the tax credit as provided by § 12-81(a) of the
Connecticut General Statutes.
(d)
The tax relief herein provided, together with all tax relief benefits
obtained from the State of Connecticut pursuant to state law, shall
not result in a reduction of the taxpayer's total real estate tax
by more than 75% percent of the amount which would be laid against
the taxpayer were no tax relief of any kind provided. In the event
that all tax relief benefits obtained from the State of Connecticut,
together with the benefit provided for by this article, result in
a reduction of the taxpayer's total real estate tax by more than 75%
percent, then the tax relief provided by this article shall be reduced
by the amount necessary to prevent all tax relief from exceeding 75%
percent in the aggregate.
(e)
The total of all tax credits granted under this article to all qualifying
taxpayers shall not exceed for each fiscal year an amount equal to
10% percent of the total real estate property tax assessed in the
Town during the preceding fiscal year. In such event, the tax credits
given to qualified taxpayers shall be prorated to keep the total amount
of Town relief within the statutory limit.
[Ord. of 3-3-1980; Ord. of 5-12-1986; Ord. of 11-27-1989; Ord. of 2-12-2001; Ord. of 10-7-2002; Ord. of 5-23-2005; Ord. of 11-28-2005]
(a)
A qualified taxpayer shall be entitled to the following:
(1)
A tax credit not to exceed $960 for qualified taxpayers on the
Grand List of October 1, 2005, or on the Grand List for the initial
tax year in which the taxpayer qualifies for the benefits of this
section.
(2)
Tax stabilization in the form of a freeze of the annual taxes on such person's eligible real property together with and in addition to other tax relief provided herein, so long as application for relief is made in accordance with the provisions of § 19-26 in the form and frequency required thereunder.
a.
The taxes shall be frozen on real property as defined in § 19-25(e). Mobile manufactured home as defined by Section 12-63a of the Connecticut General Statutes shall qualify under the provisions of this article.
b.
The Tax Assessor shall determine the tax due from each applicant to which relief has been granted at the amount calculated on the October 1 Grand List determined immediately prior to the date relief is granted. The tax shall remain frozen at that amount until the person is no longer eligible or the property is no longer eligible as per the provisions of § 19-25(c), or the property is sold, transferred or otherwise conveyed. The Tax Assessor annually shall adjust the tax credit subject to statutory limits on the aggregate credit as necessary to maintain stabilization for eligible properties.
c.
In the event property improvements are made during any two-year
period to which stabilization applies that result in a 10% increase
in the assessed value of the property, the tax shall be recalculated
using the revised assessment and the current tax rate. Additionally,
the taxpayer must reapply for the benefits of this section. If, after
reapplication, the property is eligible for a tax credit, the maximum
credit of $960 will apply for the initial year after the revised assessment.
d.
The aggregate component of all stabilizations granted under
the provisions hereof shall not exceed an amount equal to 6% of the
current adopted operating budget, including supplemental appropriations,
in effect on February 1. In the event the aggregate stabilization
relief granted exceeds that amount, the stabilizations granted shall
be uniformly prorated to keep the aggregate component of stabilizations
within that amount.
e.
In any case where the recorded title to real property is in
the name of the eligible person, his or her eligible spouse and any
other person or persons, any tax freeze and stabilization shall be
prorated to permit stabilization equal to the fractional share in
the property of such eligible persons and the persons not eligible
shall not receive a tax freeze.
f.
Only one tax freeze shall be allowed for each eligible property.
g.
In the event any general revaluation results in a lower tax
on an eligible property to which tax stabilization is in force, the
eligible person shall receive the benefit of the lower tax by virtue
of the revaluation, and may apply for tax relief to have taxes frozen
at the lower amount as provided herein.
(b)
In the event that a qualified taxpayer is unable to pay the net tax
due after tax relief is implemented in accordance with this article,
the taxpayer may elect to defer payment of all or any portion of said
amount under the following conditions:
(1)
The taxpayer shall sign a written agreement with the Town, through
its Assessor, providing for reimbursement of the principal amount
of such deferred tax plus interest. The agreement shall authorize
a lien to be recorded in the land records of the Town by the Tax Collector,
which lien shall reflect the principal tax amount and the interest
rate. Said lien shall be payable upon death or transfer of the subject
property and shall have priority in the settlement of the person's
estate and shall have the same priority as other municipal tax liens
pursuant to the General Statutes.
(2)
Application for a deferral to tax payments must be made to the
Assessor for each year the qualified taxpayer seeks a deferral. Application
must be made no later than February 15 in the fiscal year for which
the tax was due.
(3)
Each tax deferral shall be subject to interest which shall accrue
at the prime rate in effect on February 1 of the fiscal year for which
the tax was due. Interest shall accrue from August 1 and/or February
1, whichever is applicable, or both, of the fiscal year for which
the tax was due and shall continue to accrue at that same established
prime rate until the unpaid lien amount, including interest, is paid
in full. The prime rate is the rate as published in the Wall Street
Journal, Eastern Edition (the Journal), under the designation "Money
Rates" and shown as "Prime Rate" or "Base Rate" on corporate loans
posted by 75% of the nation's 30 largest banks or similar words used
by the Journal for that rate. Interest will be calculated base upon
a three-hundred-sixty-day year.
(4)
Total tax deferrals, including accrued interest, for all years,
shall not exceed the assessed value of the real property.
(c)
The Tax Collector and Assessor shall make all such applications to
the State of Connecticut Office of Policy and Management for reimbursements
from the state that may be available in lieu of tax revenue as a result
of tax credit, stabilization, abatement and exemption as per the provisions
of Connecticut General Statutes Section 12-129d.
[Ord. of 2-13-2006]
In the event any person who received any benefit under the provisions
of this article obtains such benefit as a result of filing an application
that contains false eligibility information, the Assessor shall, upon
proof of ineligibility, revoke the relief granted as a result of the
false information, calculate the additional tax due had relief not
been provided and notify the Tax Collector of such revocation and
additional delinquent tax. The Assessor shall also notify the applicable
state and federal authorities of the filing of the false application.
The Collector shall then add the interest authorized by Connecticut
General Statutes Section 12-145 on all unpaid, delinquent taxes retroactive
to the date that the tax became due had relief not been provided and
forthwith send a bill for the unpaid taxes and interest to such person.
The Collector shall place a notice of lien encumbering such person's
property on the land records for all delinquent additional taxes and
interest. Should such person neglect or refuse to pay the additional
tax and interest within 30 days of the Collector's mailing of such
bill, the Town of New Milford may, in addition to and without limiting
any and all other remedies that may exist, sue such person for the
delinquent additional taxes and interest due as a result of the false
application together with costs of suit, including a reasonable attorney's
fee.
