Chapter 20.5 Taxation

The City of Milford is hereby authorized under the provisions of Section 12-65g of the General Statutes to enter into written agreements with the owners of real property within the City who agree to improve, rehabilitate or renovate any building thereon to meet the standards of design and construction of the State Building Code to accommodate physically disabled persons as set forth in Article 21 of the State Building Code.

Sec. 20.5-3 Exemption for blind persons.

Said agreement shall fix the assessment on such property as of the date of the agreement for a period of not longer than five years and defer any increase in assessment attributable to such improvement, rehabilitation or renovation during said period; provided, that the agreement shall be approved by the local building official and that such improvement, rehabilitation or renovation shall be completed not later than three years from the date of the agreement and, upon completion, shall be subject to inspection and certification by such local building official as being in conformance with the applicable provisions of said State Building Code.

[Ord. of 9-9-1985]

The provisions of Public Act No. 85-165, adopted by the State of Connecticut, are hereby adopted by the City of Milford, and the benefits provided for therein are hereby available to all eligible taxpayers.

Sec. 20.5-4 Exemption for persons permanently and totally disabled.

[Ord. of 11-12-1985]

The provisions of Public Act No. 85-294, adopted by the State of Connecticut, are hereby adopted by the City of Milford, and the benefits provided for therein are hereby available to all eligible taxpayers. The benefits of this section shall become available October 1, 1985.

Sec. 20.5-5 Exemption for veterans and specially equipped motor vehicles of disabled veterans.

[Ord. No. 11-12-1985]

The provisions of Public Act No. 85-432, adopted by the State of Connecticut, are hereby adopted by the City of Milford, and the benefits provided for therein are hereby available to all eligible taxpayers. The benefits of this section shall become available October 1, 1985.

Sec. 20.5-6 Property tax relief for qualified elderly persons and totally disabled persons.

[Ord. of 4-3-1989; Ord. of 3-5-1990; Ord. of 4-2-1990; Ord. of 4-9-2007; Ord. of 4-7-2008]

Elderly residents of the City of Milford may apply for real property tax credit with respect to real property owned and occupied by said persons provided they meet certain eligibility criteria.

For the purposes of this section, qualified applicant as defined by Connecticut General Statutes Section 12-129n(a) shall mean an individual who is either totally disabled as determined by Social Security and/or municipal standards, regardless of age or an individual 65 years of age or older, or whose spouse, living with him/her, is 65 years of age or older and a surviving spouse of a deceased taxpayer qualified at the time of his death, which survivor is at least 60 years of age. Said age must be obtained by December 31 of the year preceding that for which application is made.

Sec. 20.5-7 Exemption for veterans and disabled veterans.

For the purposes of this section, "resident status" shall be defined as follows: The applicant must have been a City of Milford resident taxpayer whose Milford residence was such taxpayer's principal residence for at least one year immediately preceding his/her receipt of benefits. Residents may apply for relief pursuant to the terms of this section, provided that the property for which relief is sought must be (a) the applicant's principal residence at the time of such application; (b) located in Milford; and (c) owned by the applicant. Eligibility for benefits hereunder shall be upon applicant's proof of ownership, resident status and financial eligibility and shall not be limited by the Grand List as same appears from time to time. Any and all municipal taxes must be paid in full prior to any relief given. In order to be considered a principal residence, a minimum of 280 days per year must be spent in residence on the subject property by the applicant. Benefits hereunder shall be prorated by the office of the City Assessor in the event of the sale or other transfer of the affected real estate or the death of the applicant and surviving spouse, if applicable.

(3)

All applicants for said tax relief shall obtain from the City Assessor the approved application form, as created by the City Assessor, and said application form shall be submitted between February 1 through May 15 of the tax year preceding that in which tax relief is sought. Approved applicants shall be required to certify continuing eligibility at least once every two years, but in the event any provision of this section is amended, all those receiving benefits under this section at the time of said amendment shall be required to reapply.

(4)

Maximum household income eligibility limits shall be established by adding $15,000 to the maximum income limits for married and unmarried persons, respectively, to the limits set for the State of Connecticut "Circuit Breaker" program as set forth in General Statutes § 12-170aa and regulations promulgated thereunder, as same may be amended from time to time. Income shall include all income from whatever source derived, including but not limited to nontaxable interest, social security income, veteran's disability payments and/or railroad retirement income. Applicants shall be required to provide proof of income, submitting a copy of their federal tax return and/or any other information requested by the City Assessor.

[Amended 9-10-2012]

(5)

Applicants who meet the eligibility requirements shall be provided with a flat grant in an amount not to exceed $600 per applicant per tax year, but calculation of benefits conferred hereunder shall be exclusively based on the amount of local tax relief that the applicant receives so that in no event shall total available benefits exceed 75%, with partial benefits available to those persons who so qualify. The total of all tax credits granted by the City of Milford shall not exceed 5% of the prior year's total real estate tax assessed in the City of Milford.

(6)

Tax relief provided for in this section shall be limited to resident owners of single-family residences and resident owners of occupied structures containing four or fewer multiple-family dwelling units. Relief provided pursuant to this section shall be prorated to the applicant's share of ownership or if such property is a multiple-family dwelling, such relief shall be prorated to reflect the fractional portion of such property occupied by the taxpayer.

(7)

The relief provided pursuant to this section shall only apply to real property taxes. Said relief is not available for property eligible for the State of Connecticut "freeze" program.

(8)

Relief granted pursuant to this section shall not disqualify eligible taxpayers from any other benefits to which they may be entitled, as provided by law.

(9)

This section shall become effective in accordance with the provisions of the Charter of the City of Milford.

[Ord. of 7-12-1982; Ord. of 2-2-2004; amended 9-12-2011; amended 9-8-2014]

Upon application to the Assessor, any veteran entitled to an exemption from property tax in accordance with Connecticut General Statutes §§ 12-81(19) and 12-81f shall be entitled to an additional exemption in the amount of $10,000, provided that such veteran's qualifying income does not exceed the maximum income amount as provided under Connecticut General Statutes § 12-81l plus $25,000. The exemption shall be applied to the assessed value of any such eligible veteran's property. The yearly application period shall commence on April 15 with a deadline of September 30 each year. Each application shall include a copy of such veteran's federal income tax return, or in the event such a return is not filed, such evidence related to income as may be required by the Assessor, for the tax year ending immediately prior to the assessment date with respect to which such additional exemption is claimed. Once initially approved, all applicants shall be required to file for such exemption biennially thereafter.

Upon application to the Assessor, any veteran's surviving spouse entitled to an exemption from property tax in accordance with Connecticut General Statutes §§ 12-81(22) and 12-81f shall be entitled to an additional exemption in the amount of $10,000, provided that such surviving spouse's qualifying income does not exceed the maximum income amount applicable to an unmarried person as provided under Connecticut General Statutes § 12-81l plus $25,000. The exemption shall be applied to the assessed value of any such eligible surviving spouse's property. The yearly application period shall commence on April 15 with a deadline of September 30 each year. Each application shall include a copy of such surviving spouse's federal income tax return, or in the event such a return is not filed, such evidence related to income as may be required by the Assessor, for the tax year ending immediately prior to the assessment date with respect to which such additional exemption is claimed. Once initially approved, all applicants shall be required to file for such exemption biennially thereafter.

Effective for the assessment year commencing October 1, 2014, and each assessment year thereafter, in lieu of the additional exemption prescribed under Connecticut General Statutes § 12-81g(a), any person entitled to an exemption from property tax in accordance with Connecticut General Statutes § 12-81(20), reflecting any increase made pursuant to the provisions of Connecticut General Statutes § 12-62g, who has a disability rating of 100%, as determined by the United States Department of Veterans Affairs, shall be entitled to an additional exemption from such tax in an amount equal to three times the amount of the exemption provided for such person pursuant to Connecticut General Statutes § 12-81(20), provided such person's total adjusted gross income as determined for purposes of the federal income tax, plus any other income not included in such adjusted income, excluding veterans' disability payments, individually if unmarried, or jointly with spouse if married, during the calendar year ending immediately preceding the filing of a claim for any such exemption, is not more than $21,000 if such person is married or not more than $18,000 if such person is not married.

The provisions of this subsection shall not limit the applicability of the provisions of subsection (a) of this section for persons not eligible for the property tax exemption provided by this subsection.

(3)

Forfeit of right to claim exemption. Any claimant who, for purposes of obtaining an exemption under this section, wilfully fails to disclose all matters related thereto or with intent to defraud makes any false statement shall forfeit the right to claim such additional veteran's exemption.

Sec. 20.5-8 Exemption for ambulance-type motor vehicles.

Pursuant to Public Act No. 11-62 and notwithstanding the provisions of Connecticut General Statutes § 12-146, effective October 1, 2011, and applicable to assessment years on or after October 1, 2011, upon application to the Tax Collector, the City of Milford shall not charge or collect interest for a period of one year on any property tax or any installment or part thereof that is payable by any resident of the state who is a member of the Armed Forces of the United States or of any state or any reserve component thereof, has been called to active service in the Armed Forces of the United States and is serving outside the state on the final day that payment of such property tax or installment or part thereof is due. Each applicant shall provide the Tax Collector with a copy of his current military orders, leave and earnings statement (LES) and any other documentation the Tax Collector may deem necessary. Once initially approved, all applicants shall be required to file for such interest abatement annually thereafter.

[Ord. of 11-9-1994]

Pursuant to Section 12-8c of the General Statutes, as same may be amended from time to time, there is hereby created an exemption from personal property taxation commencing with the October 1, 1994 grand list, after inspection and approval by the Assessor's office, of any ambulance-type motor vehicle which is used exclusively for the transport of any medically incapacitated individual, except any such vehicle used to provide such transport for payment.

Sec. 20.5-9 Tax overpayments under $5; refund application period for other overpayments.

[Ord. of 9-9-1996; Ord. of 1-7-2002]

The Tax Collector is authorized to retain tax overpayments of less than $5, provided that any such overpayments first be utilized as a credit against any taxes due by the property owner. If a tax overpayment is greater than $5, the taxpayer must make application for a refund not later than five years from the date such tax was due in accordance with the provisions contained in General Statutes § 12-129.

Sec. 20.5-10 Tax abatement criteria pursuant to Section 12-124a of the Connecticut General Statutes.

[Ord. of 9-9-1996]

All tax abatements granted by the Board of Aldermen pursuant to Section 12-124a of the Connecticut General Statutes, as same may be amended, shall be subject to the following terms and conditions:

Absent compelling and/or unique circumstances to be evaluated by the Board of Aldermen on a case-by-case basis, the cumulative total abatements granted to any property owner(s) shall not exceed 5% of the net assessed value of the property for which the application is pending.

There shall be no abatement granted to any property owner(s) whose Milford property tax and special assessment payments of any kind are delinquent.

All tax abatements granted hereunder shall be conditional upon receipt of a subordination agreement in form acceptable to the City executed by any encumbrancer whose interest would have priority over the City's tax lien as of July 1 of the year applied for. Said subordination agreement must be received on or before June 30.

All property owners shall, in addition to application forms, sign an affidavit in form acceptable to the City with respect to nontaxable income received for the year for which abatement is sought.

Sec. 20.5-11 Property tax exemption for certain nonprofit organizations.

The interest rate on abated taxes shall be set at the prime interest rate on July 1 of the year applied for.

[Ord. of 4-5-1999; Ord. of 4-14-1999]

Pursuant to the authority of Section 12-81b of the Connecticut General Statutes, as amended, any real property acquired by an organization, exempt from taxation on the date of acquisition of said property under Section 12-81, as amended, and utilized in conformance with Connecticut General Statutes Section 12-81, Subsections (7) through (16) inclusive, as amended, shall be exempt from taxation as of the date of acquisition, upon application to and verification of such tax exempt status and intended use by the Assessor of the City of Milford. Said organization shall notify the Assessor of the City of Milford of its acquisition, intended use and claimed exempt status within 60 days of acquisition of said property.

If any amount shall have been paid on account of taxes upon real property which is exempt from taxation hereunder, then upon application timely made as set forth in Subsection (c) herein, the treasurer of the City of Milford is authorized and directed to refund to the exempt organization, without interest, such portion of said amount as represents taxes for and allocable to the period subsequent to the date of acquisition.

Application for reimbursement under Subsection (b) of this chapter shall be made to the Tax Collector of the City of Milford in the form prescribed by the Tax Collector not later than the first day of October next following the date of acquisition by the exempt organization of property for which an exemption is claimed.

This ordinance shall apply to real property acquired by an exempt organization described in Subsection (a) on and after September 30, 1998.

Sec. 20.5-12 Property tax exemption—farm building.

Nothing herein contained shall operate to exempt any organization from taxes allocable to any period prior to the date of acquisition by a nonprofit organization.

[Ord. of 3-3-2008]

The provisions of General Statutes § 12-91(c) providing for a local option to grant an exemption from property tax for any one building used actually and exclusively in farming, as defined in General Statutes § 1-1 for assessment years commencing October 1, 2008, are hereby available, in an amount not to exceed $100,000 to all eligible taxpayers of the City of Milford. Such exemption shall not apply to the residence of such farmer and shall be subject to the application and qualification process provided in General Statutes § 12-91(d).

Sec. 20.5-13 Income and expense penalty waiver.

[Added 5-3-2010; amended 9-13-2010]

As set forth in Connecticut General Statutes § 12-63c(d), the Assessor or Board of Assessment Appeals shall waive the penalty required by said statute if the owner of the real property required to submit the information is not the owner of such property on the assessment date of the grand list to which such penalty is added. Such Assessor or Board of Assessment Appeals may, in its discretion, waive such penalty upon receipt of the requested information if it is submitted within a reasonable period after it becomes due.

Sec. 20.5-14 Exemption for Gold Star parents and spouses.

[Added 8-7-2017]

Effective October 1, 2017, and applicable to assessment years commencing on or after October 1, 2017, and pursuant to Public Act 17-16, upon application, as set forth in Subsection (e) of this section, to the Assessor, any parent whose child was killed in action or the surviving spouse of a person who was killed in action while performing active military duty with the armed forces, as defined in Subsection (a) of Section 27-103 of the Connecticut General Statutes, which parent or surviving spouse is a resident of the City of Milford, shall be entitled to an exemption from property tax in the amount of $10,000, provided that such parent's or surviving spouse's qualifying income does not exceed the maximum income amount as provided under Connecticut General Statutes § 12-81l plus $25,000. The exemption shall be applied to the assessed value of any such eligible parent's or surviving spouse's property. The yearly application period shall commence on April 15 with a deadline of September 30 each year. Each application shall include a copy of such parent or surviving spouse's federal income tax return or, in the event such a return is not filed, such evidence related to income as may be required by the Assessor for the tax year ending immediately prior to the assessment date with respect to which such additional exemption is claimed.

If both parents of any such child killed in action while performing active military duty with the armed forces are domiciled together, only one such parent shall be entitled to an exemption from property tax provided for under this section.

The exemption provided for under this section shall be in addition to any exemption to which an eligible parent or surviving spouse may be entitled under Section 12-81 of the Connecticut General Statutes. No such eligible parent or surviving spouse entitled to exemption under Section 12-81f or 12-81g of the Connecticut General Statutes and this section shall receive more than one such exemption.

Any parent whose child was killed in action or the surviving spouse of a person who was killed in action while performing active military duty with the armed forces and who claims an exemption from taxation under this section shall give notice to the City Clerk that he or she is entitled to such exemption.

Sec. 20.5-15 Tax abatement for surviving spouses of police officers, firefighters and emergency medical technicians.

Any such parent or surviving spouse submitting a claim for such exemption shall be required to file an application, on a form prepared for such purpose by the Assessor, not later than the assessment date with respect to which such exemption is claimed, which application shall include at least two affidavits of disinterested persons showing that the deceased child or person was performing such active military duty, that such deceased child or person was killed in action while performing such active military duty and the relationship of such deceased child to such parent, or such deceased person to such surviving spouse, provided that the Assessor may further require such parent or surviving spouse to be examined by such Assessor under oath concerning such facts. Each such application shall include a copy of such parent's or surviving spouse's federal income tax return or, in the event such a return is not filed, such evidence related to income as may be required by the Assessor for the tax year of such parent or surviving spouse ending immediately prior to the assessment date with respect to which such exemption is claimed. The City Clerk shall record each such affidavit in full and shall list the name of such parent or surviving spouse claimant, and such service shall be performed by the City Clerk without remuneration. The Assessor, Board of Assessment Appeals or other official shall allow any such claim for exemption unless evidence as herein specified has been filed in the office of the City Clerk. When any such parent or surviving spouse has filed for such exemption and received approval for the first time, such parent or surviving spouse shall be required to file for such exemption biennially thereafter, subject to the provisions of Subsection (h) of this section.

(f)

The Assessor shall annually make a certified list of all such parents or surviving spouses who are found to be entitled to exemption under the provisions of this section, which list shall be filed in the City Clerk's office, and shall be prima facie evidence that such parents or surviving spouses whose names appear thereon are entitled to such exemption as long as they continue to reside in such municipality and as long as the legislative body of such municipality continues to provide for such exemption, subject to the provisions of Subsection (h) of this section. The Assessor may, at any time, require any such parent or surviving spouse to appear before such Assessor for the purpose of furnishing additional evidence, provided that any such parent or surviving spouse who by reason of disability is unable to so appear may furnish a statement from such parent's or surviving spouse's attending physician or an advanced practice registered nurse certifying that such parent or surviving spouse is totally disabled and is unable to make a personal appearance and such other evidence of total disability as the Assessor may deem appropriate.

(g)

No such parent or surviving spouse may receive such exemption until such parent or surviving spouse has proven his or her right to such exemption in accordance with the provisions of this section, together with such further proof as may be necessary under said provisions. Exemptions so proven shall take effect on the next succeeding assessment day.

(h)

Any such parent or surviving spouse who has submitted an application and been approved in any year for the exemption provided in this section shall, in the year immediately following approval, be presumed to be qualified for such exemption. During the year immediately following such approval, the Assessor shall notify, in writing, each parent or surviving spouse presumed to be qualified pursuant to this subsection. If any such parent or surviving spouse has qualifying income in excess of the maximum allowed under Subsection (a) of this section, such parent or surviving spouse shall notify the Assessor on or before the next filing date for such exemption and shall be denied such exemption for the assessment year immediately following and for any subsequent year until such parent or surviving spouse has reapplied and again qualified for such exemption. Any such parent or surviving spouse who fails to notify the Assessor of such disqualification shall make payment to the City in the amount of property tax loss related to such exemption improperly taken.

[Added 2-5-2018]

The City hereby enacts a tax abatement program with respect to real property owned and occupied as the principal residence of the surviving spouse of a police officer, firefighter or emergency medical technician who dies while in performance of such officer's or firefighter's or technician's duties pursuant to Connecticut General Statutes § 12-81x and on the terms and conditions provided herein.

The purpose of this article is to honor police officers, firefighters and emergency medical technicians who die while in the performance of his or her official duties and to ease the resulting financial burden on such officer's, firefighter's or technician's surviving spouse.

EMERGENCY MEDICAL TECHNICIAN or TECHNICIAN

For purposes of this section, the following terms shall be defined as follows:

Any person who is certified as an emergency medical technician by the State of Connecticut Office of Emergency Medical Services and is a duly employed or volunteer member of a municipal emergency medical services department in the State of Connecticut, serving in an official capacity, full-time or part-time, with or without pay.

EMT DUTIES

Duties performed while traveling to, at, or returning directly from all dispatch calls routed through the emergency dispatch center, or tests or trials of any apparatus or equipment normally used by the Emergency Medical Services Department; while instructing or being instructed in EMT duties; or while engaging in any other duty ordered to be performed by a superior or commanding officer in the Emergency Medical Services Department.

FIRE DUTIES

Duties performed while traveling to, at, or returning directly from fires or fire related calls, alarms of fires or calls for mutual aid assistance, or tests or trials of any apparatus or equipment normally used by the Fire Department; while instructing or being instructed in fire duties; or while engaging in any other duty ordered to be performed by a superior or commanding officer in the Fire Department.

FIREFIGHTER

Any person who is a duly employed or volunteer member of a fire department in the State of Connecticut, serving in an official capacity, full-time or part-time, with or without pay.

POLICE DUTIES

Duties which an officer is obligated or authorized by law, regulation, or written condition of employment to perform.

POLICE OFFICER or OFFICER

Any person who is a duly employed member of a state or municipal police department in the State of Connecticut, serving in an official capacity, full-time or part-time, with or without pay.

SURVIVING SPOUSE

Defined in accordance with the Connecticut General Statutes.

Subject to the eligibility terms and conditions set forth herein, there is hereby established, effective with the Grand List of October 1, 2017, an abatement of 50% of municipal real property taxes with respect to real property in the City of Milford owned and occupied as a primary residence by the surviving spouse of the following persons:

A police officer who dies in the performance of his or her police duties; or

A firefighter who dies in the performance of his or her fire duties; or

(3)

An emergency medical technician who dies in the performance of his or her EMT duties.

In the event the surviving spouse shall not be the sole owner of his or her principal residence, the abatement shall be prorated to reflect such surviving spouse's interest in the property.

(f)

Termination of abatement.

Municipal real estate taxes due on the real property shall be abated until the earlier of the following events:

The real property ceases being the surviving spouse's primary residence;

The surviving spouse conveys legal title to the real property;

Remarriage of the surviving spouse; or

Upon the death of the surviving spouse.