[Adopted 2-12-2024 by Town Meeting]
The Town of Ellington hereby enacts this local property tax
relief option for eligible homeowners pursuant to Connecticut General
Statutes Section 12-129n, on the terms and conditions hereinafter
provided.
A.
Any person who is liable for the payment of taxes on residential
real property located in the Town of Ellington, which residential
real property is owned and occupied by such person as his or her principal
residence, including a life use interest, or is held in trust for
and occupied by such person as his or her principal residence, and
who otherwise meets the eligibility requirements of this section shall
be eligible for property tax relief provided herein.
B.
Such person shall upon application:
(1)
Be 65 years of age or over, or have a spouse, living with him or
her, who is 65 years of age or over, or such person shall be the surviving
spouse of a taxpayer who is otherwise qualified under this section
at the time of his or her death, which surviving spouse was living
with him or her, and is 60 years of age or over, with respect to real
property on which such person or his or her spouse have a tenancy
for life or for a term of years and are responsible for taxes under
Connecticut General Statutes Section 12-48; or
(2)
Be under age 65 and eligible in accordance with applicable federal
regulations to receive permanent total disability benefits under social
security, or have not been engaged in employment covered by social
security and accordingly have not qualified for benefits thereunder,
but have become qualified for permanent total disability benefits
under any federal, state, or local government retirement or disability
plan, including the Railroad Retirement Act[1] 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; and
[1]
Editor's Note: See 45 U.S.C. § 231 et seq.
(3)
Occupy the property as his or her principal residence; and
(4)
Have been a resident and taxpayer of the Town of Ellington for at
least one year immediately preceding the receipt of any tax benefits
under this section.
C.
The applicant's total income for the year immediately preceding
application must not exceed the maximum income for married or unmarried
persons for the state's homeowners program as determined annually
by the State of Connecticut and published by the Connecticut Office
of Policy and Management (OPM). For the 2024 filing period, the income
limits are $43,800 for unmarried persons, and $53,400 for a married
couple.
D.
The Board of Selectmen may, from time to time, by resolution, further
revise the income limits set forth above or the method by which such
limits are determined.
E.
Such person shall be disqualified from the tax relief provided by
this article if he or she owes delinquent taxes to the Town of Ellington
as of the commencement of the tax year of application.
F.
No such property tax relief, together with any relief received by
any such resident under the provisions of Connecticut General Statutes
Sections 12-129b to 12-129d, inclusive, and 12-170aa shall exceed,
in the aggregate, the total amount of the tax which would, except
for said sections 12-129b to 12-129d, inclusive, 12-170aa and this
section, be laid against the taxpayer.
A.
The property tax relief authorized herein shall be in the form of
a tax credit and shall be in an amount which shall be determined as
follows:
(1)
Each eligible and approved taxpayer aged 65 to 69[1] shall receive a tax credit in the amount of $200; each
eligible and approved taxpayer aged 70 and older shall receive a tax
credit in the amount of $500; however, no taxpayer shall receive a
benefit that exceeds the total amount of property tax owed.
[1]
This includes applicants less than age 65 who qualify in accordance
with § 160- 24B, above.
(2)
If the number of eligible and approved taxpayers results in tax credits
exceeding the spending cap set forth below, the tax credit due to
each approved taxpayer shall be prorated in order that the total credits
do not exceed such cap.
B.
The total tax credit available each year under this article shall
not exceed $100,000, which amount shall constitute a spending cap
for purposes of this article. This cap may be revised by the Board
of Selectmen, on the recommendation of the Board of Finance, from
time to time, provided that any such revision for a subsequent fiscal
year shall be made prior to the time of the adoption of the town budget
for said fiscal year, and further provided that at no time will the
total amount of tax relief provided for herein exceed an amount equal
to 10% of the total real property tax assessed in such municipality
in the preceding tax year.
C.
Generally, no qualified taxpayer shall be required to repay the property
tax relief benefit at any time, unless the Assessor has determined
that the application included false or misleading statements or information.
All qualified taxpayers receiving tax relief under this article
shall be subject to the following conditions and limitations:
A.
The aggregate of tax relief received by any eligible taxpayer under
this article or Connecticut General Statutes Sections 12-129b to 12-129d,
inclusive, or 12-170aa shall not exceed 75% of the property tax for
which such taxpayer would be liable but for the benefits under such
referenced sections;
B.
In any case where title to real property is recorded in the name of an eligible and approved taxpayer, or his or her spouse, and any other person or persons, the property tax benefit available per § 160-26 above shall be prorated to reflect the fractional share of such taxpayer or spouse or, if such property is a multiple-family dwelling, be prorated to reflect the fraction portion of such property occupied by such taxpayer or spouse;
C.
No such property tax relief shall be transferred or assigned to any
other person or occupant of said property;
D.
If any eligible and approved taxpayer transfers, assigns, grants
or otherwise conveys his or her interest in the real property to which
tax relief under this article has been granted, whether at death or
inter vivos, other than to such person's qualified spouse or
for purposes of collateral security, the tax relief granted herein
shall immediately terminate for all subsequent fiscal years.
Any person who is aggrieved by a decision of the Assessor pursuant
to this article may submit an appeal to the Board of Selectmen in
accordance with the following procedure:
A.
The appellant shall submit the appeal within 10 days after notification
of the decision.
B.
The appeal shall be in writing, setting forth the basis for the appeal,
on a form as provided by the Assessor.
C.
The Board of Selectmen shall provide to the Assessor, within five
days of receipt of the appeal, a copy of the appeal, and shall schedule
a hearing to be held not later than 30 calendar days following receipt
of such appeal. The Board shall send written notice of the date, time
and place of the hearing to the appellant by electronic mail or first
class mail, postage prepaid, not less than 10 days prior to the hearing.
D.
The Board of Selectmen may appoint a hearing officer to hear the
appeal and render a decision, or the Board may serve as hearing officer.
E.
At the hearing, at which appellant may be represented by legal counsel
or otherwise, appellant shall present evidence in support of his or
her appeal. The hearing shall be informal, and the hearing officer
may request additional information from the appellant or the Assessor
as it deems· necessary.
F.
The hearing shall be concluded not later than 30 calendar days from
the date it commenced.
G.
The hearing officer shall render a formal written decision to both
the appellant and the Assessor within 15 calendar days of the conclusion
of the hearing. The decision of the hearing officer shall be considered
final and not subject to further appeal.
