Any person applying for this exemption must meet the following
requirements:
A. The income limitations of C.G.S. 12-81l of the Connecticut General
Statutes;
B. Has been a resident of the Town of North Branford for a minimum of
two years;
C. The property for which the tax relief is claimed is the legal domicile
of such person and is occupied by such person for at least 250 days
of each year, and the person does not claim any other homestead or
similar tax exemption in another state; and
D. Qualify in accordance with §§ 12-92 and 12-94 of the
Connecticut General Statutes.
Any credit previously allowed under this program shall expire
upon either death of the applicant or sale of the property on the
grand list following the occurrence.
The total of all tax credits granted to all residents of the
Town under the provisions of this article shall not exceed $20,000.
If the total of all Town-wide tax credits to be granted under this
article exceeds said amount, individual exemptions under this article
shall be reduced on a pro-rata basis so that the total Town-wide tax
credit does not exceed said $20,000.