Town of Farmington, CT
Hartford County
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Table of Contents
Table of Contents
[Amended 3-9-2004; 9-11-2007]
[1]
Editor's Note: Former Art. IV, Day-Care Exemption, adopted 11-27-1990 by Ord. No. 94, was repealed 3-9-2004. This ordinance also renumbered former Art. V, §§ 176-16 through 176-20, as Art. IV, §§ 176-9 through 176-13.
The Town of Farmington hereby enacts a tax credit for elderly homeowners pursuant to § 12-129n of the Connecticut General Statutes, as it may be amended from time to time, for eligible residents of the Town of Farmington, on the terms and conditions provided herein. This program is enacted for the purpose of assisting elderly homeowners with a portion of the costs of real property taxation.
A. 
An applicant shall meet the following criteria to be eligible for this program:
(1) 
Such person is 65 years or over at the close of the preceding calendar year, or whose spouse, residing with said person, is 65 years of age or over at the close of the preceding calendar year or 60 years of age or over and the surviving spouse of a taxpayer qualified in Farmington under this program at the time of his or her death, or any person, regardless of age who is permanently and totally disabled as determined in accordance with § 12-129n of the Connecticut General Statutes; and
(2) 
Such person owns real property as of the assessment date in the Town of Farmington or is liable for the payment of taxes thereon under § 12-48 of the Connecticut General Statutes, and occupies that property as his or her principal residence for more than 182 days per year.
[Amended 2-10-2009]
(3) 
Such person is not delinquent in the payment of property taxes to the Town as of June 30th, the end of the most recent fiscal year.
[Amended 2-10-2009]
B. 
The above shall be eligible for real property tax relief as set forth in § 176-10B(3) below, provided all of the following conditions are met:
(1) 
Such person has been a taxpayer of the Town of Farmington for a period of three years immediately preceding taxpayer's receipt of tax benefits under this section, and meets the maximum allowable income requirements as stated in § 176-10B(3) below during the calendar year preceding the year in which application is made for the tax relief provided by this section.
(2) 
Such person has applied for and is eligible for the elderly tax relief program available from the State of Connecticut pursuant to Connecticut General Statutes § 12-170aa, as it may be amended from time to time. Also provided that one who is eligible for the state program in all respects except that his or her income exceeds the income limits of the state program may qualify in accordance with Subsection B(3) below.
[Amended 2-10-2009]
(3) 
For the purpose of this program, the income limits and corresponding tax relief benefits shall be on a sliding scale to match the State of Connecticut tax relief program as follows:
[Amended 2-9-2016]
Married Joint Qualifying Income (Preceding Calendar Year)
Over
Not Exceeding
Tax Reduction
$0
$17,600
$1,250 to $400
$17,600
$23,600
$1,000 to $350
$23,600
$29,500
$750 to $250
$29,500
$35,200
$500 to $250
$35,200
$42,900
$250 to $150
$41,200*
$48,900*
$250 to $150*
Individual Qualifying Income (Preceding Calendar Year)
Over
Not Exceeding
Tax Reduction
$0
$17,600
$1,000 to $350
$17,600
$23,600
$750 to $250
$23,600
$29,500
$500 to $150
$29,500
$35,200
$250 to $150
$35,200*
$41,200*
$250 to $150*
*Effective with the October 1, 2015 Grand List, the income limits shall be adjusted to be the same as for the state program, except that the maximum state income levels shall be increased by $6,000.
Applications for benefits under this program shall:
A. 
Be made on forms provided by the Town Assessor or the Town of Farmington and shall be accompanied by a copy of the applicant's most recent federal tax returns or other documentation of all income.
B. 
Be filed with the Assessor of the Town of Farmington at any time between February 1 and May 15 of each year to obtain a tax credit for the next fiscal year. All approved applicants will be required to reapply biennially with the Town Assessor.
A. 
The Assessor of the Town of Farmington shall determine whether each applying taxpayer is entitled to a tax credit under this program and shall compute the amount of tax credit to which each qualified taxpayer is entitled and advise the Tax Collector in what amount to reduce the amount of the tax levied against the taxpayer.
B. 
The total of all elderly tax credits granted on any one property shall not exceed 75% of the annual property taxes levied on said property in any fiscal year.
C. 
If, during a tax year, a qualifying taxpayer dies, leaving a spouse who would also qualify under this program, the surviving spouse shall be entitled to receive the remaining benefits for that tax year. Otherwise, the benefit shall be removed from the property at the time of death.
[Amended 2-10-2009]
D. 
If any person entitled to the tax credit pursuant to this program sells the property on which the tax credit is granted, no additional tax credit shall be allowed for his or her interest in the property for any fiscal years commencing after the date of such sale of the property, and provided further that the purchaser of the property shall pay the Town of Farmington a prorated share to the tax credit on an October 1 Grand List basis.
[Amended 2-10-2009; 2-9-2016[1]]
[1]
Note: This amendment to the Town Property Tax Relief for Elderly Homeowners (Local Option) shall be effective for the Grand List of 2015 and thereafter.
A. 
The Town Assessor is hereby authorized to implement this program, and to adopt such rules and regulations as may be necessary for the proper administration of this program, with the consent and approval of the Town Manager. He or she may designate agents to act in his or her name in collecting applications for this program.
B. 
The Town of Farmington hereby waives any lien rights given to it by § 12-129n of the Connecticut General Statutes.
C. 
Persons aggrieved by any act or determination of the Town Assessor under this program may appeal to the Board of Assessment Appeals.
D. 
The Town Assessor, with the approval of the Town Manager, is hereby authorized to adopt regulations modifying this program so as to conform with changes in state law as it affects this program, without returning to the Town legislative body, providing the Town Assessor may not reduce or eliminate benefits as herein provided, and shall publish changes in the same manner as prescribed by law for the publication of programs, and those changes shall become effective 30 days after such publication.
E. 
This program will be effective with the Grand List of October 1, 2007, and thereafter.[1]
[1]
Editor's Note: Former § 176-21, Sunset termination of program, which immediately followed this subsection, was repealed 6-26-2001.
[1]
Editor's Note: Former § 176-14, Additional tax credit reduction, was repealed 2-10-2009.