[Adopted by the Board of Selectmen 2-6-2006]
The Town of Brookfield hereby enacts a tax deferral
program for elderly homeowners, pursuant to Section 12-129n of the
Connecticut General Statutes, for eligible residents of the Town of
Brookfield on the terms and conditions provided herein. This article
is enacted for the purpose of assisting elderly homeowners with a
portion of the cost of property taxation.
Any person who owns real property in the Town
of Brookfield or is liable for the payment of taxes thereon, pursuant
to Section 12-48 of the Connecticut General Statutes, and who occupies
the property as a principal residence shall be entitled to defer a
portion of the real property tax on said residence remaining due after
the application of all municipal and state real property tax credits,
provided the following conditions are complied with:
A.
Such person is 65 years of age or over at the close
of the previous calendar year, or his or her spouse is 65 years of
age or over at the close of the previous calendar year and resides
with such person, or such person is 60 years of age or over and the
surviving spouse of a taxpayer qualified for tax relief under this
article at the time of his or her death.
B.
Such person must have a principal residence located
in Brookfield and must have paid taxes in Brookfield for five years
immediately preceding his or her receipt of tax benefits hereunder.
C.
The property for which the tax deferral is claimed
must be the primary legal residence of such person and occupied more
than 183 days of each calendar year.
D.
An initial application must be filed with the Assessor
no later than the date the first payment of the real estate tax bill
is due. Subsequent applications to continue to receive said tax credit
must be filed annually with the Assessor between February 1 and May
15 of each year.
E.
No property tax relief authorized hereunder shall
be given under this article to any persons who owe delinquent taxes
to the Town of Brookfield. The applicant shall submit a certificate
from the Tax Collector to the effect that no such delinquent taxes
are owed.
A.
The tax credit for real property as provided herein
shall apply to only the residence itself, the lot on which the residence
is located, but not more than two acres, and the improvements thereon.
B.
Only one tax deferral shall be allowed for each parcel
of real property eligible for tax deferral under this section. If
title to such property is recorded in the name of an eligible taxpayer
or his or her spouse and any other person or persons, the amount of
the deferral shall be prorated to allow a tax deferral equivalent
to the fractional share in the property of such taxpayer or spouse.
If such property is a multiple-family dwelling, such deferral shall
be prorated to reflect the fractional portion of such property occupied
by the taxpayer.
A.
The total tax deferred shall be equal to 45% of the
real property tax which would be assessed on the median assessment
value of a principal residence in the Town of Brookfield, after the
application of all municipal and state real property tax credits.
B.
No property tax relief authorized hereunder, together with any relief received by any such resident under provisions of Chapter 197 of the Brookfield Code of Ordinances or under Sections 12-129b to 12-129d, inclusive, and 12-170aa of the Connecticut General Statutes, shall exceed, in the aggregate, 75% of the tax which would, except for said provisions, be laid against the taxpayer.
[Amended 7-10-2017]
A.
The Town of Brookfield shall establish a lien on each property that
is subject to tax deferral hereunder in the amount of the relief granted,
together with interest at a rate equal to the S&P Municipal Bond
20 Year High Grade Rate Index or similar index as approved by the
Board of Selectmen as of January 1 of each calendar year. Said lien
shall have a priority in the settlement of the taxpayer's estate.
Each subsequent annual deferral shall accrue simple annual interest
at a rate equal to the interest rate as of January 1 of the respective
calendar year.
B.
Each tax deferral granted in accordance with the provisions of this
article shall terminate upon the death of the taxpayer or upon the
transfer, assignment, grant or conveyance of the property subject
to tax deferral hereunder. Upon such termination, the taxpayer or
the taxpayer's estate shall reimburse the Town for the full amount
of the taxes deferred hereunder, together with accrued interest.
The total of all tax deferrals granted under
this article shall not exceed for each assessment year an amount equal
to 3% of the total real estate property tax assessed in the Town of
Brookfield. In the event this limitation applies, tax deferrals given
to eligible applicants hereunder shall be prorated in such a manner
so that the total amount of property tax relief hereunder shall remain
within the limits fixed herein.
A.
Tax Assessor shall determine whether each applying
taxpayer is entitled to a tax deferral under this article and shall
compute the amount of the tax deferral to which each qualified taxpayer
is entitled and cause a certificate of tax deferral to be issued in
such form as to permit the Tax Collector to reduce the amount of tax
levied against the taxpayer. The tax deferral shall be applied proportionately
to the tax payments due during the course of each tax year.
B.
The tax deferral allowed hereunder shall not apply
to any water use charge, sewer use charge or special tax assessments
that may be levied against real property in the Town of Brookfield.
C.
If a taxpayer has qualified and received tax relief
under the provisions of this article and subsequently becomes disqualified
for any reason, he or she shall notify the Tax Assessor on or before
the next assessment date and his or her exemption shall cease for
such assessment year and such disqualification shall continue until
he or she becomes eligible again and has filed a new application.
D.
If any person with respect to whom a claim for tax
relief in accordance with this article has been approved for any assessment
year transfers, assigns, grants or otherwise conveys in such assessment
year the interest in real property to which such claim for tax relief
is related, regardless of whether such transfer, assignment, grant
or conveyance is voluntary or involuntary, the amount of such tax
deferral shall be a pro rata portion of the amount otherwise applicable
in such assessment year to be determined by a fraction the numerator
of which shall be the number of full months from the first day of
October in such assessment year to the date of such conveyance and
the denominator of which shall be 12. If such conveyance occurs in
the month of October, the grantor shall be disqualified for tax relief
in such assessment year. The grantee shall be required, within a period
not exceeding 10 days immediately following the date of such conveyance,
to notify the Assessor thereof, whereupon the Assessor shall determine
the amount of tax deferral to which the grantor is entitled for such
assessment year with respect to the interest in real property conveyed
and notify the Tax Collector of the reduced amount of tax deferral
applicable to such interest. Upon receipt of such notice from the
Assessor, the Tax Collector shall, if such notice is received after
the tax due date in the municipality, within 10 days thereafter, mail
or hand a bill to the grantee stating the additional amount of tax
due as determined by the Assessor. Such tax shall be due and payable
and collectible as other property taxes and subject to the same liens
and processes of collection, provided such tax shall be due and payable
in an initial or single installment not sooner than 30 days after
the date such bill is mailed or handed to the grantee and in equal
amounts in any remaining, regular installments as the same are due
and payable.
