[Adopted by the Town Meeting 5-18-1978; amended in its entirety 4-5-2001]
The Town of Bethel hereby enacts tax relief for the elderly pursuant to Section 12-129n et seq. of the Connecticut General Statutes, as presently in force, for eligible residents of the Town of Bethel, on the terms and conditions provided herein.
Any person who owns real property in the Town of Bethel or is liable for the payment of taxes thereon pursuant to Section 12-48 of the Connecticut General Statutes and occupies the real property as a residence shall be entitled to a tax credit for an amount as hereinafter set forth against said real estate taxes due in the fiscal year commencing July 1, 2001, and in each fiscal year thereafter, provided that the following conditions are met:
A. 
Such person is 65 years of age or over or his or her spouse is 65 years of age or over and resides with said person.
B. 
Such person is under 65 years of age 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 benefits thereunder, but has 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 of such permanent total disability benefits are comparable to such requirements under social security.
C. 
The real property which is eligible for tax benefits under this article must be the principal residence of the person. "Principal residence" shall be defined as the residence of a person at least six months and one day for the calendar year immediately preceding the year in which the application is filed.
D. 
Such person must have been a taxpayer of the Town for one year immediately preceding their receipt of tax benefits under this article.
E. 
Amount of credit.
(1) 
The maximum allowable tax credit based on such person's income, individually if unmarried or jointly if married, shall be as follows:
[Amended 2-21-2007]
Tables for Fiscal Year
July 1, 2007, to June 30, 2008
Income
Over
Not Exceeding
Credit1
$0
$14,400.00
75%
$14,401.00
$19,400.00
60%
$19,401.00
$24,200.00
45%
$24,201.00
$28,800.00
30%
$28,801.00
$35,300.00
15%
$35,301.00
$42,800.00
10%
NOTE:
1Represents total maximum percentage tax credit when combined with all other State of Connecticut tax relief programs for annual real estate taxes.
(2) 
Income as set forth in the above tables represents annual income for the calendar year immediately preceding the year in which the application is filed.
F. 
For the fiscal year commencing July 1, 2002, and each fiscal year thereafter, the tables as hereinbefore set forth in Subsection E shall match the State of Connecticut Tables for the Owner's Program, Section 12-170aa et seq. of the Connecticut General Statutes, for the same benefit year. In the event that a portion of the Town's Income and Credit Tables are greater than that allowed by the State of Connecticut Tables, then for such excess, the amount of income and credit as set forth in Subsection E shall be controlling for the purposes of granting tax relief.
G. 
For the purposes of this article, "income" shall have the same definition as "qualifying income" set forth in the State of Connecticut Owner's Program, Section 12-170aa et seq. of the Connecticut General Statutes, which includes both taxable and nontaxable income.
H. 
Proof of income shall be based upon the same requirements of the State of Connecticut's proof of income under the Owner's Program, Section 12-170aa et seq. of the Connecticut General Statutes.
I. 
Such person must first apply for tax relief under any state statute for which he or she is eligible, and provided further that the tax credit granted by the Town, together with all tax relief benefits obtained from the State of Connecticut pursuant to state law, shall not result in a reduction of the applicant's total real estate tax by more than 75% of the total amount thereof.
A. 
The tax credit on real property shall apply only to the residence itself, the lot on which the residence is located and improvements on said lot.
B. 
The tax credit on real property shall apply only to the current real estate tax due, not delinquent tax, interest and lien fees.
C. 
Only one tax credit as hereinbefore set forth shall be allowed for each parcel of real property eligible for tax benefits under this article. In any case where title to the real property is recorded in the name of the taxpayer or his or her spouse, who is eligible for tax benefits, and other person or persons, the tax credit under this article shall be limited on a pro-rata basis to allow a tax credit equivalent to the fractional share in the property of such eligible taxpayer and spouse as hereinbefore set forth in the table of benefits in § 98-7E.
D. 
If the real property eligible for tax benefits under this article is a multiple-family dwelling, the tax credit shall be pro-rated to reflect the fractional portion of such real property occupied by the eligible person or persons.
E. 
Should any person eligible for tax benefits pursuant to this article transfer, assign, grant or otherwise convey the real property for which a tax credit has been granted, whether such transfer, assignment, grant or conveyance is voluntary, involuntary or results from the death of the taxpayer, said tax credit shall automatically terminate effective on the day before the due date of the next property tax installment payment following the date of such conveyance. Beginning with the next tax installment payment following the date of such conveyance, the Tax Collector is authorized and directed to adjust the amount of the tax installment payments due to reflect the termination of the tax credit as provided above.
[Amended 2-21-2007]
A. 
An application must be filed with the office of the Tax Collector of the Town by such person or his or her spouse after such person reaches 65 years of age or has become totally disabled as hereinbefore defined pursuant to § 98-7B not earlier than February 1 or later than May 15 to obtain the tax benefits provided herein for the next fiscal year.
[Amended 2-21-2007]
B. 
Upon the filing of a proper application for tax benefits, the Tax Collector shall determine whether or not the person is eligible for tax benefits under this article, and if so, will grant such application in the form of a tax credit for the upcoming fiscal year.
C. 
Each person must file an application for tax benefits under this article annually with the office of the Tax Collector of the Town and must be eligible each and every year in which tax benefits in the form of a tax credit are to be granted.
A. 
The total tax credits to be granted to all persons eligible under this Article III to be applied in the upcoming fiscal year shall be limited to 3/4 of 1% of the entire Town budget for the previous fiscal year.
B. 
In the event that the amount of benefits in the form of tax credits to the persons eligible to receive the same are in excess of 3/4 of 1% of the total Town budget for the previous fiscal year, then all tax benefits to be granted for the benefit of those persons eligible under this article for the upcoming fiscal year shall be reduced on a pro-rata basis to bring the total amount of tax benefits paid within the total limitation as set forth herein.
The Board of Finance shall review and monitor annually the number of persons making application for tax benefits, the number of persons eligible for tax benefits and the amount of tax credits granted under this article by the Town and shall do so in the form of a written report to he completed no later than November 30 of each year for the current fiscal year in which the report is due. Said report shall also set forth any recommendations which the Board of Finance may have to amend this article and shall file said report with the Board of Selectmen and the Office of Town Clerk of the Town no later than November 30 of each year.
[Amended 2-21-2007]
This article shall take effect immediately upon passage and shall apply to all real estate taxes due and payable in the fiscal year commencing July 1, 2001, based upon the October 1, 2001, assessment year. The amendments to § 98-7E(1) shall take effect immediately upon passage and shall apply to all real estate taxes due and payable in the fiscal year commencing July 1, 2007, based upon the October 1, 2006, assessment year.