[Amended 3-2-2022]
This article is adopted pursuant to the authority granted to
the Town under Section 12-129n of the Connecticut General Statutes,
as the same may be amended from time to time, and shall be effective
for the Grand Lists of 2021 through 2026.
To qualify for the tax relief provided in this article, the
taxpayer shall meet the following requirements:
A. Shall
be either:
(1) Sixty-five
years of age or over at the close of the previous calendar year, or
his or her spouse, who is domiciled with him or her, or has been confined
to a nursing home from his or her residence in East Haddam, shall
be 65 years of age or over or the surviving spouse of a taxpayer previously
qualified under this section at the time of his or her death and over
the age of 62, subject to requalification hereunder; or
(2) Under
age 65 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 permanent total disability under
any federal, state or local government retirement or disability plan,
including the Railroad Retirement Act and any government-related teachers’
retirement plan, in which requirements with respect to qualifications
for such permanent total disability benefits are comparable to such
requirements under social security.
B. Shall have occupied the real property for which tax relief is sought as his or her principal residence and which property must either be owned by the applicant or be real property for which the applicant or his or her spouse is liable for taxes under Section
12-48 of the Connecticut General Statutes, except as provided in Subsection
C hereinbelow.
C. Shall
have been liable for residential real property taxes to the Town of
East Haddam for a period of one year immediately preceding the receipt
of tax benefits under this article, and not owe any delinquent property
taxes to the Town of East Haddam; provided, however, that if property
is held in trust for a person who would otherwise qualify for this
elderly and disabled tax relief program, the tax relief may still
be granted if the claimant is the primary beneficiary of the trust
and the claimant meets all other requirements under this program.
Under these circumstances, the application for relief shall be accompanied
by a copy of the trust agreement. The trust agreement shall be reviewed
by Town Counsel prior to any relief being granted to the claimant.
D. Shall
have individually, if unmarried, or jointly if married, adjusted gross
income, as defined in the Internal Revenue Code of 1986, as amended,
plus social security benefits, income from other tax-exempt retirement
and annuity sources and income from tax-exempt bonds, hereinafter
called "qualifying income," during the calendar year, preceding the
filing of his or her application in an amount of no more than $50,000.
The benefits under this article shall be limited to the residence
of the taxpayer, the house lot upon which such residence is located
and any non-income-producing accessory buildings located upon said
lot.
The Tax Collector and the Assessor of the Town of East Haddam
shall prescribe, with regard to their respective duties under this
article, such forms and procedures as may be necessary to implement
this article. The Assessor, in addition, shall satisfy himself or
herself as to the qualifying income of an applicant for benefits under
this article by requesting and reviewing such evidence, including
documents, of qualifying income as he or she may deem pertinent. All
applications, federal income tax returns filed herewith and any additional
evidence of qualifying income which the Assessor may require shall
be kept confidential and not open to public inspection.
This article shall take effect on passage and publication. Once
the article takes effect, it may be amended by vote of the Town Meeting,
upon the recommendation of the Board of Finance, without complying
with requirements of C.G.S. § 12-129n applicable to the
article's initial approval.
If any section, subsection or other portion of this article
shall be declared unconstitutional or otherwise invalid by a court
of competent jurisdiction, such unconstitutionality or invalidity
shall not affect the remaining portions of this article if they can
be given effect without the unconstitutional or invalid provisions.
Any person aggrieved by the action of the Assessor in determining
the amount of relief or in disapproving any such application under
this article may appeal to the Board of Selectmen in writing, within
10 days after the date of the written notification of the Assessor
on such application. The Board of Selectmen shall promptly consider
such appeal and may grant or deny the relief requested, or make such
other modifications necessary to comply with the article.