Pursuant to the authority granted under C.G.S. § 12-170v,
the tax relief for elderly homeowners provided under said statute
is hereby adopted as follows.
If a person benefiting from this tax freeze transfers his interest
in the subject property between November 1 and August 1, either voluntarily
or involuntarily, the tax freeze benefit for that year must be prorated.
If the transfer occurs in the month of October, the person is disqualified
from tax relief for that assessment year. If the transfer happens
in August or September, no proration of the benefits shall occur and
the person shall receive the full benefit for the assessment year.
The person to whom the property is transferred must, within 10 days
after the conveyance date, notify the Assessor. If the Assessor receives
no notice or learns of the conveyance on her own, she can calculate
the amount of tax relief to which the original homeowner is entitled,
and notify the Tax Collector of the reduced benefit amount. When the
Tax Collector receives the Assessor's notice after the Town's tax
due date, she has 10 days to mail or hand a bill to the transferee
containing the additional amounts of tax due. This additional tax
is due, payable and collectable subject to the same liens and processes
as other property taxes but must be paid in an initial or single installment
within 30 days after the Tax Collector mails or hands the bill to
the new owner and in equal amounts for any remaining regular installment.
The Town may file a lien on the person's property to ensure
compliance with the requirements of this article.
Anyone who knowingly makes a false application to claim the
tax relief herein will be subject to a fine of $250. Any person who
fails to disclose all relevant matters or makes a false statement
with the intention to defraud the Town must also refund any and all
benefits obtained through this article to the Town.
The use of either gender in this article shall be deemed to
include the other, and the singular shall include the plural and vice
versa, where the context would so require.