[Adopted 5-23-2005]
Provide property tax relief for homeowners, pursuant to the
authority granted under Connecticut General Statutes § 12-129n
for individuals with a demonstrated need for such relief, to help
them remain resident homeowners in the Town of Middlefield.
As used in this article, the following terms shall have the
meanings indicated:
An individual or married couple who applies for property
tax relief under this article.
The Assessor of the Town of Middlefield.
The cutoff date shall be May 15 of the year in which the
application is filed, but if May 15 falls on a date or time when the
Town offices are closed, then the cutoff date is the next business
day after May 15 when the Town offices are open. In the first year
of implementation of this article, the cutoff date shall be June 1,
2005.
A married couple who reside together and who apply for property
tax relief under this article.
An applicant or married couple applicant who have qualified
for tax benefits under this article for any given tax year.
Real property for which an applicant or married couple applicant
receives tax benefits under this article.
A spouse who receives qualified property by sale or transfer,
including probate distribution, and who has either:
The Tax Collector for the Town of Middlefield.
The year beginning with October 1 of a calendar year and
ending on September 30 of the next calendar year.
A sale or conveyance of qualified property with the result
that the ordinance beneficiary no longer both occupies the property
as the ordinance beneficiary's principal residence and owns the property
or retains the obligation to pay real property taxes on the property.
Terminating transfers shall include, without limitation, probate distributions
of qualified property to someone other than a qualified spouse. The
date of terminating transfer shall be the earlier of the date the
instrument of sale or conveyance, including probate distribution,
is recorded or 14 days from the date of the instrument's execution.
Applicants satisfying the following conditions are eligible
for tax relief under this article:
A.
The applicant, at least one member of a married couple applicant,
or the applicant's spouse must have been a resident of the Town of
Middlefield for a period of not less than 10 years as of the date
of the application.
B.
No applicant, or spousal member of a married couple applicant, shall
owe delinquent property taxes of any kind to the Town of Middlefield.
C.
At the cutoff date, the applicant, whether filing singly or as a
married couple, must also qualify for the State of Connecticut tax
credit relief set forth in Connecticut General Statutes § 12-170aa,
as amended, Chapter 204a of the General Statutes of the State of Connecticut.
A.
Subject to any applicable limitations set forth in this article,
applicants who have qualified for the State of Connecticut tax credit
relief program set forth in Chapter 204a of the General Statutes of
the State of Connecticut shall receive the same dollar amount of tax
relief upon qualified property under this article as he, she or they
receive under the State of Connecticut tax credit relief program set
forth in Chapter 204a of the General Statutes of the State of Connecticut.
B.
Tax relief provided under this article, together with all other tax
benefits or relief provided to the applicant(s) in connection with
his, her or their qualified property, shall not exceed 75% of the
real property tax for which the applicant(s) would have been liable
except for the benefits under this article.
C.
Subject to any applicable limitations set forth in this article,
the real property tax relief provided under this article shall be
in addition to all other tax benefits provided to the applicant(s)
in connection with his, her or their qualified property.
A.
Any ordinance beneficiary who is found to be ineligible after filing
what is later determined to be a false affidavit or presenting materially
false information on the application for benefits will be liable to
reimburse the Town of Middlefield for all benefits received plus interest
and penalties. The amounts to be reimbursed will be treated as unpaid
taxes from the date the taxes would have been due as if no application
had been filed and will be subject to interest and penalties as prescribed
by law.
B.
In any tax year in which a terminating transfer of qualified property
occurs, benefits under this article shall end and the tax due shall
be calculated according to the provisions set forth in Connecticut
General Statutes § 12-170aa.[1]
C.
Cap. Total tax benefits granted under this article in any tax year
shall not exceed the lesser amount of $45,000 or the limitation set
forth in Connecticut General Statutes § 12-129n(c). Currently,
Connecticut General Statutes § 12-129n(c) requires that
the total tax benefits in any tax year not exceed 10% of the total
real property tax assessed by the Town of Middlefield in the preceding
tax year. If the total tax benefits provided under this article exceed
this cap in any tax year, then the tax relief provided to all ordinance
beneficiaries shall be a percentage calculated where the numerator
is either the lesser amount of $45,000 or the limitation set forth
in Connecticut General Statutes § 12-129n(c), and the denominator
is the total sum of all such tax benefits calculated as if there were
no such cap.
A.
In lieu of seeking tax relief, applicants may apply for deferral
of the tax under this article.
B.
The Board of Finance shall set the deferred tax interest rate annually
at no greater than 1% above the prime rate then existing at the time
the Board sets said interest rate. Interest shall accrue and be assessed
on the aggregate amount of the deferred tax. Interest assessed for
purposes of tax deferral shall not be compounded and shall not be
assessed on interest but only upon the deferred.
C.
Property owners electing tax deferral must consent to accepting a
lien on the property to cover the deferral plus accrued interest.
D.
All taxes so deferred and accrued interest thereon shall be paid
upon the occurrence of terminating transfer.
E.
If expenses are incurred to collect any such lien, the Town shall
be entitled to any legal fees and costs, including reasonable attorneys'
fees, as may be allowed by law.
A.
All applications for tax deferral under this article shall be filed
with the Assessor for the Town of Middlefield. The form and content
of applications filed under this article shall be established by the
Assessor. The period within which the application must be filed shall
be the same as the application period under the State of Connecticut
tax relief program set forth in Chapter 204a of the Connecticut General
Statutes, which period is currently set as February 1 to May 15 of
the year in which the application is filed. However, if the terminal
date of the application period falls on a date or at a time when the
Town offices are closed, then the terminal date is the business day
after May 15 of that year when the Town offices are open. In the first
year of implementation of this article, the cutoff date shall be June
1, 2005.
B.
Any person aggrieved by the decision of the Assessor may appeal to
the Board of Assessment Appeals in accordance with the provisions
of §§ 12-111 and 12-112 of the Connecticut General
Statutes.
C.
Documents included in the application for tax deferral which are
exempt from public disclosure pursuant to Connecticut General Statutes
§§ 1-201(b) and 1-217 shall not be disclosed unless
otherwise required by law.
Unless otherwise required by state statute or the Charter for
the Town of Middlefield, once this article takes effect it may be
rescinded or amend by vote at a Town Meeting on recommendation of
the Board of Finance without complying with the requirements of Connecticut
General Statutes § 12-129n(b) applicable to the article's
initial approval.
