[Adopted 10-17-2000 by Ord. No. 221, effective 11-14-2000]
Any person who is liable for taxes assessed
on real property located in the Town of North Branford, which real
property is occupied by such person as his/her personal residence,
whether such person is an owner of the real property or is liable
for taxes therein under the provisions of Connecticut General Statutes
§ 12-48 as a tenant for life or for a term of years, shall
be entitled to tax relief in the form of a tax credit, provided that:
A.
The person is:
(1)
Sixty-five years of age or over, or his/her spouse
is 65 years of age or over and resides with such person or the person
is 60 years of age or over and the surviving spouse of a taxpayer
who would have qualified for tax relief under this article at the
time of his/her death; or
(2)
Under the age of 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 Road Retirement Act and any government-related
teacher's retirement plan, in which requirements with respect to qualifications
for such permanent total disability benefits are comparable to such
requirements under social security.
B.
The person has been a resident of the Town of North
Branford for at least two years immediately preceding the application
for relief, during which period the applicant must be current in all
taxes, fees and special assessments due the Town of North Branford.
[Amended 2-5-2002 by Ord. No. 226]
C.
The property for which the tax relief is claimed is
the legal domicile of such person and is occupied by such person for
at least 250 days of each year and the person does not claim any other
homestead or similar tax exemption in another state.
[Amended 2-5-2002 by Ord. No. 226]
D.
The person's qualifying income individually, if unmarried,
during the calendar year preceding the claim for tax relief shall
not exceed $50,000 or jointly, if married, not exceed $61,000. ("Qualifying
income" is defined as adjusted gross income (Internal Revenue Code
guidelines) plus tax exempt interest, dividend exclusions, gifts,
bequests, social security benefits, railroad retirement benefits and
income from all other tax-exempt sources, but not including any credits
received under this article.)
[Amended 4-7-2009 by Ord. No. 239; 4-18-2023 by Ord. No. 265]
E.
The person submits an application for tax relief afforded
under this program between February 1 and May 15.
[Amended 4-7-2009 by Ord. No. 239]
F.
The filing requirements set forth under this §213-9 of Article III of the North Branford Town Code for any taxpayers who were granted the benefit for the 2018 Grand List (FY 2019-20) and who are required to recertify by May 15, 2020, for the 2019 Grand List (FY 2020-21) are hereby suspended and such taxpayers shall automatically maintain their benefits for the next fiscal year and for each successive year that the Governor's declaration of public health and civil preparedness emergencies, Executive Orders No. 7 et seq., remains in effect.
[Added 4-21-2020 by Ord. No. 258]
[Amended 6-6-2006 by Ord. No. 234; 4-7-2009 by Ord. No.
239; 4-18-2023 by Ord. No. 265]
The amount of tax credit afforded under this
program shall be $500 per property, effective July 1, 2023. On July
1, 2024, the amount of tax credit shall increase to $700 per property.
The tax credit shall apply only to owner-occupied, single-family dwellings
and to the homesite lot on which the dwelling is situated, along with
one outbuilding on the homesite used with the dwelling which is not
an additional dwelling. In any case where title to such real property
is reported in the names of more than one taxpayer, the amount of
the credit shall be provided in accordance with the fractional share
such eligible owner holds in the property.
A.
The Town of North Branford 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.
The Assessor may designate agents to act in his/her name in collecting
applications for this program.
B.
The Town of North Branford Assessor shall determine
eligibility for tax relief under this program. He/she shall compute
the amount of credit due each qualified taxpayer, and make proper
record thereof, and inform the Town of North Branford Tax Collector
of his/her determination.
If any person entitled to the tax credit afforded
under this program dies or sells the real property on which the tax
credit is granted, any credit previously allowed shall be disallowed
to the extent of the portion of the assessment year remaining following
the date of death or sale of property, except when such death or sale
results in a surviving spouse, otherwise eligible, acquiring the interest
formerly held by the taxpayer.
The tax relief afforded under this program to
a taxpayer in no event shall, together with any relief received by
such residents under the provisions of Connecticut General Statutes
§§ 12-129b to 12-129d, inclusive, 12-129h[1] and 12-170aa, exceed, in the aggregate, 75% of the tax
which would, except for Connecticut General Statutes §§ 12-129b
to 12-129d, inclusive, 12-129h and 12-170aa, and this ordinance, be
laid against such taxpayer.
[1]
Editor's Note: Section 12-129h, which related
to tax relief for special taxes, was repealed 1999, P.A. 99-89, § 9,
effective 6-3-1999.
The Town of North Branford hereby waives any
right to establish a lien which it may have under the provisions of
Connecticut General Statutes § 12-129n(f).
Affidavits, applications or other documents
presented in support of the application for tax relief shall remain
confidential and shall not be disclosed except in connection with
an investigation of fraud or other misrepresentation as to eligibility
or except as may otherwise be required by law.
[Amended 3-18-2014 by Ord. No. 246]
The total of all credits granted under the provisions
of this article shall not exceed $100,000. If the total of all credits
to be granted, except for this section, would exceed said amount,
then such credit shall be reduced on a pro-rata basis so that the
total credits equal $100,000.
[Amended 4-18-2023 by Ord. No. 265]
This article shall become effective in accordance with § C4-6 of the North Branford Town Charter and shall apply commencing with the taxes due on the Grand List of October 1, 2022.
