The objective of the elderly tax relief program
is to freeze the real estate taxes of taxpayers who qualify under
this program at their current level, subject to budgetary restrictions
set forth below. This program is intended as an alternate form of
tax relief to the existing GSTRP program.
[Amended 12-23-2013]
The application for the elderly tax relief program
shall be a form which has been developed and approved by the Assessor's
Office of the Town of Guilford. As part of the application, the Assessor
shall require the applicant to submit information relating to the
applicant’s income, including (1) the applicant's complete income
tax return (if the applicant has filed a return), and (2) signed authorization(s),
such as IRS Form 4506-T, permitting the Internal Revenue Service to
disclose to the Assessor information from the applicant's filed tax
returns or verification that the applicant has not filed a tax return.
In developing the application and applying this program to individual
properties, the Assessor shall be guided by the policies developed
by the Office of Policy and Management in administering the state's
tax relief programs set forth in C.G.S. §§ 12-129b
et seq. and 12-170aa. An applicant for the elderly tax relief program
must file a written application for the program annually between February
1 and May 15.
Tax relief under the elderly tax relief program
ends on the date that the property is sold or transferred, or on the
date of death of the qualifying owner or qualifying spouse, whichever
is earlier. If such sale, transfer or death occurs prior to the filing
period, the benefit shall be removed as of October 1. If such sale,
transfer or death occurs after the filing of an application, the benefit
shall be prorated unless there is a surviving spouse.
The total amount of tax relief available under
the elderly tax relief program, when combined with such property tax
relief for which such taxpayer may be eligible in accordance with
Section 12-129b to 12-129d, inclusive, or 12-170aa of the Connecticut
General Statutes, shall not exceed in aggregate of 75% of the property
tax for which such taxpayer would be liable but for the benefits under
the elderly tax relief program and the state tax relief programs mentioned
above in this section. If the aggregate amount of such state and local
benefits exceeds said 75% of taxes otherwise due, then the amount
of the benefit available under the elderly tax relief program shall
be reduced so as to 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 otherwise due, no tax
benefit shall be available under the elderly tax relief program.
Taxpayers shall be eligible to participate in
only one local tax relief program, i.e., the GSTRP program or the
elderly tax relief program. The benefits under either local program
shall not be in lieu of benefits available under any state tax relief
program.
This article shall be interpreted and applied
in a manner that complements and is consistent with existing state
tax relief programs. The policies and interpretations adopted by the
Office of Policy and Management in construing state tax relief programs
shall be utilized in interpreting and applying the provisions of this
article.
Any person aggrieved by the action of the Assessor
in determining the amount of relief or in disapproving any such application
under this article may appeal to the Board of Selectmen or a three-member
Committee appointed by the Board of Selectmen for such purpose, in
writing, within 10 days after the date of the written notification
of the Assessor on such application. The Board of Selectmen or said
appointed Committee shall promptly consider such appeal and may grant
or deny the relief requested, or make such other modifications necessary
to comply with the ordinance.
This article is effective on October 1, 2005,
Grand List, for taxes due and payable on July 1, 2006.