[Amended 6-2-1997 by the Board of
Selectmen]
Pursuant to Public Act No. 87-116 of the State
of Connecticut 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.
[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.
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.