[Adopted 4-25-2023 by Ord. No. 2123-09]
The Town hereby enacts property tax relief for certain homeowners age 65 and over or permanently and totally disabled, pursuant to the authority granted to the town under Connecticut General Statutes § 12-129n (as may be amended from time to time).
A. 
The purpose of this article is to offer property tax relief to residents of the Town of Newington, with respect to real property owned and occupied by such residents as their principal residence, or held in trust or life use for (where said person is responsible for payment of taxes) and occupied by such residents as their principal residence, who are: 1) 65 years of age and over, or whose spouses, living with them, are 65 years of age or over and the surviving spouse of a taxpayer qualified in such municipality under this section at the time of his or her death or with respect to real property on which such residents or their spouses are liable for taxes under Connecticut General Statutes § 12-48, or 2) 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 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, provided that such residents or their spouses under items 1) or 2) above have been taxpayers of such municipality for one year immediately preceding their receipt of tax benefits under this section, and meet the requirements which may be established by such municipality with respect to maximum income allowable during the calendar year preceding the year in which application is made for the tax relief provided in this section.
B. 
The tax credit shall be equal to the tax credit amount provided by the state in accordance with Connecticut General Statutes §§ 12-129bb through 12-129d, inclusive of §§ 12-129n and 12-170aa, and no such property tax relief, together with any relief received by any such resident under the provisions of Connecticut General Statutes §§ 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 Connecticut General Statutes §§ 12-129b to 12-129d, inclusive, § 12-170aa and this section, be laid against the taxpayer.
To be eligible, applicants must complete an application and must have qualified for the State Tax Credit relief for elderly or totally disabled homeowners under the provision of Connecticut General Statutes §§ 12-129b through 12-129d, inclusive of §§ 12-129n and 12-170aa.
The purpose of this article is to authorize the property tax exemption allowed by Connecticut General Statutes § 12-81ii, for any parent whose child was killed in action, or the surviving spouse of a person who was killed in action, while performing active military duty with the armed forces.
Effective for assessment years commencing on or after October 1, 2022, any parent whose child was killed in action, or the surviving spouse of a person who was killed in action, while performing active military duty with the armed forces, as defined in Subsection (a) of Section 27-103 of the Connecticut General Statutes, whose parent or surviving spouse is a resident of Newington, shall be entitled to an exemption from property tax, provided that such parents or surviving spouse's qualifying income does not exceed the sum of the maximum qualifying income for individuals if unmarried, or jointly with spouse if married as set forth in Section 12-81l of the Connecticut General Statutes, as amended, plus $25,000. The exemption provided under this section shall be applied to the assessed value of an eligible parents or surviving spouse's property in an amount up to 10% of such assessed value or $20,000, whichever is greater.
A. 
Any person claiming to be entitled to an exemption from taxation under this article shall give notice to the Town Clerk that he or she is entitled to such exemption and shall be required to file an application, on a form prepared for such purpose by the Assessor, not later than the assessment date with respect to which such exemption is claimed.
B. 
No Assessor, Board of Assessment Appeals or other official shall allow such claim for exemption unless such parent or surviving spouse has proved his or her right to such exemption and unless an application and all required evidence in support thereof has been filed in the office of the Town Clerk. Exemptions so proven shall take effect on the next succeeding assessment day.
C. 
The exemption provided under this article shall be in addition to any exemption to which an eligible parent or surviving spouse may be entitled under Section 12-81 of the General Statutes. No such eligible parent or surviving spouse entitled to an exemption under Section 12-81f or 12-81g of the Connecticut General Statutes and this article shall receive more than one exemption.