[Adopted 12-8-2005]
The purpose and intent of this article is to establish a tax
relief program in accordance with Connecticut General Statutes Section
12-129n, as amended, to assist elderly or totally disabled residents
of the Town of Bethlehem with their real property taxes. Eligible
participants will receive a tax abatement applied against their principal
residence, in addition to the abatement provided under the Connecticut
General Statutes, Section 12-129b, pro rata to the participant's percentage
of ownership of the subject property.
[Amended 5-20-2010; 9-20-2011]
A.
The total amount of property tax abatement that may be had with respect
to any property, when combined with any tax relief for which such
taxpayer may be eligible in accordance with C.G.S. §§ 12-129b
to 12-129d, inclusive, or § 12-170aa, shall not exceed in
the aggregate 75% of the subject property tax.
B.
The property tax abatement shall apply only to the residence itself,
its immediate outbuildings, and the building lot on which the residence
is located, up to the amount of the minimum lot size specified for
the area in which the lot is located.
Any person who owns real property in the Town of Bethlehem or
who is liable for the payment of taxes thereon under Connecticut General
Statutes § 12-48 and who occupies that property as his or
her principal residence shall be eligible for real property tax abatement
pursuant to Connecticut General Statutes § 12-129n in the
form of a tax credit, provided that all the following conditions are
met:
A.
Such person is:
(1)
Sixty five years of age or over at the close of the calendar year
preceding the period in which a claim for abatement is filed; or whose
spouse living with him or her is 65 years of age or over at the close
of the calendar year preceding the period in which a claim for tax
abatement is filed; or such person is 60 years of age or over and
the surviving spouse of a taxpayer qualified in Bethlehem under this
article at the time of his or her death or with respect to real property
on which such applicant or his or her spouse is liable for taxes under
Connecticut General Statutes § 12-48; or
(2)
Under 65 years of age 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 become qualified for permanent total disability
benefits under any federal, state or local government retirement disability
plan, including the Railroad Retirement Act and any government-related
teacher's retirement plan, in which requirements with respect to qualifications
for such permanent total disability benefits are comparable to such
requirements under social security.
B.
The applicant and/or his or her spouse under Subsection A(1) or (2) above must have been a real property taxpayer of the Town of Bethlehem for three years immediately preceding their receipt of tax benefits under this article and meet the requirements with respect to maximum income allowance during the calendar year preceding the year in which the application is made for the tax credit provided in this article.
C.
The applicants must own and occupy the real property in the Town
of Bethlehem for which this tax credit is claimed as their principal
residence. "Principal residence" shall be defined as residency of
at least 183 days per year in each of the three years prior to the
application and in each abated tax year thereafter. A surviving spouse
is not required to have had an ownership interest in the property
prior to the applicant's death, but must be the record owner of the
property within 12 months thereafter and meet the other requirements
set forth in this article.
D.
An applicant(s) shall individually, if unmarried, demonstrate an
adjusted gross income of 36% greater than the maximum qualifying income
for the "unmarried" category as per the Circuit Breaker Program or
less; or jointly, if married, demonstrate an adjusted gross income
of 12% greater than the maximum qualifying income for the "married"
category as per the Circuit Breaker Program or less, in accordance
with the guidelines set forth below, during the calendar year preceding
the filing of his or her application. The applicant shall demonstrate
such qualifying income, as defined in Section 35H of the State Circuit
Breaker Application, Section 7, from social security benefits and
all other income by producing his or her Internal Revenue Service
Form 1040.
E.
In addition to meeting the qualifying income standards as set forth
in this tax abatement program, the applicant must first apply for
Circuit Breaker tax relief provided by the State of Connecticut. If
the applicant is denied eligibility for tax relief granted under one
or more of the State Circuit Breaker Programs, the Assessor shall
deny the applicant the local share of tax relief, remove the applicant
from the abatement records, and bill him or her for the full real
estate tax due. However, a married or unmarried applicant with an
income that exceeds the maximum income set forth in the Circuit Breaker
Program but does not exceed the maximum income set forth in the local
tax relief program shall not be required to apply for or be granted
State Circuit Breaker benefits.
A.
The Tax Abatement Committee shall, on an annual basis, update and
make available a schedule of payments for the local tax relief program
as per the guidelines set forth in this article. This schedule of
payments shall be made available to the public by November 30 of each
year. A sample of the schedule of payments is reflected in Annex A.[1]
[1]
Editor's Note: Annex A is included at the end of this chapter.
B.
The property tax abatements provided by this article shall be in
addition to those benefits available to qualified taxpayers under
C.G.S. §§ 12-129b to 12-129d, inclusive, and 12-170aa,
provided that the Town and state benefits in any one year shall not
exceed 75% of the real property tax, as determined by the Assessor
within the applicable tax year, which would have been imposed on a
qualified taxpayer in the absence of such state statute and this tax
relief program.[2]
A.
Applications for this tax relief program must be made to the Assessor's
office between February 1 and May 15. The applicant shall present
to the Assessor in substantiation of his/her application a copy of
his/her federal income tax return for the calendar year immediately
preceding the year of application or, if not required to file a return,
such other evidence of qualifying income which the Assessor may reasonably
require to establish compliance with the income qualifications provided
in this article. The applicant, or his/her authorized agent, shall
sign a sworn affidavit affirming the accuracy of the statements in
the application. Any falsifications of information required in any
such application shall result in denial and/or revocations of tax
relief granted with respect to such applicant and/or repayment and
recapture by the Town of Bethlehem of any and all tax relief granted
the applicant pursuant to this program. In addition to any penalties
provided for by the Connecticut General Statutes, a taxpayer who fraudulently
obtains tax benefits under this program shall be liable for repayment
of the abated taxes, interest and any cost of collecting same, including
court costs and reasonable attorney fees.
B.
When the Assessor has determined that the applying taxpayer is entitled
to tax relief under this program, he/she shall compute the amount
of such tax relief and cause a tax credit to be issued in such form
as to permit the Tax Collector to reduce the amount of tax levied
against the taxpayer and make proper record thereof. A copy thereof
shall be delivered to the applicant.
C.
In the case where title to real property is recorded in the name
of a taxpayer or in the name of his or her spouse, who is eligible
for tax relief hereunder, and in the name of any other person or persons,
the tax relief hereunder shall be prorated to allow a tax credit equivalent
to the fractional share in the property of such taxpayer or spouse,
and the persons not otherwise eligible for tax relief shall not receive
any tax credit. Furthermore, if such property is a multiple-family
dwelling, such tax relief shall be prorated to reflect the fractional
portion of such property occupied by the qualified applicant or his/her
qualified surviving spouse.
D.
The tax relief granted under this program shall, in each case, be for a term to correspond with the State Circuit Breaker Program. A complete and timely application, as specified in Subsection A above, shall be required for each subsequent period of tax relief under this program.
E.
In the event the real property of a qualified applicant is sold,
assigned, granted or conveyed during the fiscal year when a credit
is applicable, regardless of whether such transfer, assignment, grant
or conveyance was voluntary or involuntary, the amount of tax credit
shall be prorated by the office of the Town Assessor.
F.
The Assessor and the Tax Collector shall provide such forms and institute
such procedures as may be required for the Circuit Breaker Program
and shall modify such forms as may be necessary to implement this
tax relief program.
G.
All applications for this program, any federal income tax returns
or other personal financial documentation filed therewith, and any
additional evidence of qualifying income that the Assessor may require
to determine eligibility for this program shall be kept confidential
and not open to public inspection; provided, however, that the Tax
Collector, Board of Finance and Board of Selectmen shall be allowed
access to any such information as may be required in their official
capacity.
H.
In determining the primary residency eligibility of the applicant,
the Assessor may utilize and rely on the authenticity of the following:
This program shall commence with and be applicable to the grand
list of October 1, 2005, and all subsequent grand lists thereafter
until modified or repealed by vote of the legislative body.
Any person aggrieved by the decision of the Assessor relative
to this article may appeal to the Board of Selectmen. All appeals
must be submitted to the Board of Selectmen in writing within 30 days
of the Assessor's decision.
A committee consisting of five individuals shall be appointed
by the Board of Selectmen to serve for a period of two years as long
as this program remains in effect. This committee shall consist of
one member of the Board of Selectmen, one member of the Board of Finance
and three members from the community at large. This committee shall
meet at least once during the month of November each year for the
purposes of reviewing and or updating this plan. Any recommendations
from this committee should be made to the Board of Finance and the
Board of Selectmen and shall require approval of the legislative body.
