[Adopted 2-7-1989 by referendum]
[Amended 6-2-1997 by the Board of Selectmen]
Pursuant to Public Act No. 87-116 of the State of Connecticut[1] and upon the recommendation of the Guilford Board of Finance, the Guilford Board of Selectmen, as the legislative body of the Town of Guilford, hereby adopts, subject to Town Meeting approval, the following plan of tax relief, to be known as the "Guilford Supplementary Tax Relief Plan" (hereinafter "GSTRP"), allowing deferral of real property taxes for certain homeowners.
[1]
Editor's Note: See Section 12-129n of the Connecticut General Statutes.
[Amended 3-19-1990 by the Board of Selectmen]
A. 
Subject to the limitations hereinafter set forth, real property tax deferral benefits shall be available with respect to real property located in the Town of Guilford owned and occupied as their principal residence by residents of Guilford who are:
(1) 
Sixty-five years of age and over or whose spouses, living with them, are 65 years of age or over; or 60 years of age or over and the surviving spouse of a taxpayer qualified under this plan at the time of his or her death; or with respect to real property located in the Town of Guilford occupied as their principal residence on which such residents or their spouses are liable for taxes under Section 12-48 of the Connecticut General Statutes; or
(2) 
Under age 65 and eligible in accordance with applicable federal regulations to receive permanent total disability benefits under social security or who 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 teachers' retirement plan in which requirements with respect to qualifications for such permanent total disability benefits are comparable to such requirements under social security.
B. 
All such residents or their spouses shall have been taxpayers of the Town of Guilford for one year immediately preceding their receipt of tax benefits under this plan, and their total adjusted gross income for purposes of the federal income tax, plus any other income not included in such adjusted gross income (the total of which shall be called "qualifying income"), shall not exceed $2,000 over the state limits of the Homeowners' Tax Relief Program. Evidence of such income shall be required, and a signed affidavit shall be submitted to the Guilford Assessor when application for benefits under this plan is filed. The amount of any medicaid payments made on behalf of such homeowner or the spouse of such homeowner shall not constitute income.
[Amended 6-2-1997 by the Board of Selectmen]
All such residents or spouses who may qualify for tax relief under Sections 12-129b through 12-129d, inclusive, 12-129h and/or 12-170aa of the Connecticut General Statutes must apply for and be included, if qualified, in such program or programs as a condition precedent to qualifying for and receiving benefits under GSTRP.
A. 
For those such residents or spouses receiving or eligible to receive benefits under the state tax relief program referred to in § 247-10, the benefit available under GSTRP shall not exceed, in the aggregate, 75% of the total amount of the tax which would, except for said Sections 12-129b through 12-129d, inclusive, 12-129h and 12-170aa of the Connecticut General Statutes and GSTRP, be laid against the taxpayer for said real property. Thus, the tax deferment available to such residents or their spouses under GSTRP shall be equal to the difference between the abatement afforded by such state programs and 75% of the taxes laid against the taxpayer for such real property. If benefits received under state programs exceed said 75% of the total taxes due, no tax deferment benefit shall be available under GSTRP.
B. 
For those such residents or their spouses who otherwise meet the requirements for such state program or programs but whose incomes are in excess of the state limits, the following schedule of tax deferments will apply:
[Amended 3-19-1990; 6-2-1997 by the Board of Selectmen]
(1) 
For unmarried homeowners, a tax deferment of 50% of the total tax levied against the taxpayer shall be applied if the applicant meets the specified income requirements for that year.
(2) 
For married homeowners, a tax deferment of 60% of the total tax levied against the taxpayer shall be applied if the applicant meets the specified income requirements for that year.
C. 
There shall be no tax deferment benefits available under GSTRP where income exceeds said limits.
The real property tax deferral relief provided under GSTRP may, in any case where title to the real property is recorded in the name of the taxpayer or his or her spouse and any other person or persons, be prorated to reflect the fractional share of such taxpayer or spouse, or, if such real property is a multiple-family dwelling, such relief may be prorated to reflect the fractional portion of such property occupied by the taxpayer.
[Added 6-2-1997]
Pursuant to Section 12-129n, Subsection (g), of the Connecticut General Statutes, the tax relief provided under GSTRP shall be available to persons who qualify in accordance with the requirements of this article and who are unit owners of a cooperative. The amount of relief shall be determined in accordance with the provisions of Section 12-129n, Subsection (g)(2), of the Connecticut General Statutes.
A. 
All tax deferments granted under GSTRP shall bear interest from the date said deferred taxes become due (July 1 and January 1 of each year) and compound annually until fully paid. The rate of interest payable on such deferred taxes shall be set annually by the Guilford Board of Finance at its first regular meeting in January of each year, to be applicable to the fiscal year commencing the following July 1.
B. 
As a condition precedent to receiving the tax deferral benefits under GSTRP, an applicant shall execute a tax deferral lien, on a form provided by the Assessor, in favor of the Town of Guilford at the time application for benefits hereunder is made, to be recorded on the Guilford land records by the Guilford Tax Collector upon the approval of such application by the Guilford Assessor.
C. 
Taxes deferred under GSTRP shall be due and payable, together with accumulated interest thereon, at such time as the real property in question is sold and conveyed, whether or not for value, or title is transferred or upon the death of such taxpayer (unless a spouse qualified under § 247-9 hereof survives), whichever event first occurs.
A. 
Any resident believing himself or herself entitled to tax deferments under GSTRP for any assessment year shall make application on a form prepared for such purpose by the Guilford Assessor and submit the same for approval to the Guilford Assessor at any time from February 1 to and including May 15 of the year for which the tax deferment benefit is claimed. In making such application, the applicant shall present to the Assessor, in substantiation of his or her application, a copy of such applicant's federal income tax return, including a copy of said security statement of earnings for such applicant and that of such applicant's spouse, if filed separately, for such applicant's taxable year ending immediately prior to the submission of such application or, if not required to file a return, such other evidence of qualifying income in respect to such taxable year as may be required by the Assessor.
B. 
When the Assessor is satisfied that the applicant is entitled to the tax deferment applicable in accordance with GSTRP, the Assessor shall issue a certificate of tax deferment showing the amount of the taxes deferred to the applicant and deliver a copy of said certificate of deferment, together with the executed tax deferred lien, to the Guilford Tax Collector.
C. 
The amount of the tax deferment approved shall be applied to the real property tax payable by the resident taxpayer for the assessment year in which such application is submitted and approved. If any such resident taxpayer has qualified for a tax deferment under GSTRP, the deferment shall be applied and prorated uniformly over the number of installments in which the real property tax is due.