[Adopted 4-6-2010 by Ord. No. 240]
A.
Any person entitled to the exemption from property tax applicable
to the assessed value of property up to the amount of $1,000, as provided
under C.G.S. § 12-81(55), shall be entitled to an additional
exemption in an amount up to $1,000 of assessed value, provided such
person's qualifying income does not exceed the applicable maximum
amount as provided under C.G.S. §§ 12-81l and 12-170aa.
B.
Any person submitting a claim shall be required to file an application
on a form prepared by the Assessor not later than October 1 of the
assessment list year with respect to which such additional exemption
is being claimed. Each such application shall include a copy of the
federal tax return, or in the event a return is not filed, such evidence
related to income for the tax year ending immediately prior to the
approval of a claim for this exemption.
C.
The filing requirements set forth under this §213-23 of Article VI of the North Branford Town Code for any taxpayers who were granted the benefit in 2019 and who are required to recertify by October 1, 2020, are hereby suspended and such taxpayers shall automatically maintain their benefits for the next fiscal year and for each successive year that the Governor's declaration of public health and civil preparedness emergencies, Executive Orders No. 7 et seq., remains in effect.
[Added 4-21-2020 by Ord. No. 258]
Any person applying for this exemption must first meet the requirements
of C.G.S. § 12-81(55), which are as follows: Any person,
who:
A.
Is eligible, in accordance with applicable federal regulations, to
receive permanent total disability benefits under social security;
B.
Has not been engaged in employment covered by social security and,
accordingly, has not qualified for benefits thereunder but who has
become qualified for permanent total disability benefits under any
federal, state or local government retirement or disability plan,
including the Railroad Retirement Act[1] and any government-related teacher's retirement plan,
determined by the Secretary of the Office of Policy and Management
to contain requirements in respect to qualification for such permanent
total disability benefits which are comparable to such requirements
under social security; or
[1]
Editor's Note: See 45 U.S.C. § 9 et seq.
C.
Has attained age 65 or over and would be eligible in accordance with applicable federal regulations to receive permanent total disability benefits under social security or any such federal, state or local government retirement or disability plan as described in Subsection B of this section, except that such resident has attained age 65 or over and, accordingly, is no longer eligible to receive benefits under the disability benefit provisions of social security or such other plan because of payments received under retirement provisions thereof or lacking said amount of property in his own name, so much of the property belonging to, or held in trust for, his spouse, who is domiciled with him, as is necessary to equal said amount, as well as the income limitation requirements of C.G.S. §§ 12-81l and 12-170aa .
Any credit previously allowed under this program shall expire
upon 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 $40,000.
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 $40,000.
