The purpose of this article is to assist elderly
or disabled homeowners with their real property taxes. Pursuant to
Section 12-129n of the Connecticut General Statutes the Town grants
a tax credit for eligible residents of the Town on the terms and conditions
hereinafter provided.
[Amended 5-10-2006]
The tax credit shall commence with the taxes
due on the Grand List of October 1, 2005 (Fiscal Year 2006/2007),
and thereafter until the article shall be repealed or modified by
action of the Board of Selectmen.
The following criteria shall be met to be eligible
for the tax credit:
A. Applicants are:
(1) Sixty-five years or over at the close of the preceding
calendar year, or whose spouses living with them are 65 years of age
or over at the close of the preceding calendar year or 60 years of
age or over and the surviving spouse of a taxpayer qualified under
this article at the time of his or her death, or with respect to real
property on which such applicants 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 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
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. Applicants have been taxpayers of the Town for 10
years immediately preceding their receipt of tax credits under this
article, except that any applicant who received a tax credit under
this article in the year preceding the October 1, 2008, grand list
shall continue to be eligible to receive a tax credit under this article
notwithstanding the ten-year residency requirement;
[Amended 3-11-2009]
C. Applicants own the real property located in Town or
are liable for the payment of taxes pursuant to Section 12-48 of Connecticut
General Statutes;
D. Applicants occupy the real property as their principal
residence which is defined as having used the residence for not less
than 184 days during each calendar year; and
E. Applicants have applied for and would be eligible
for tax relief under Section 12-170aa of the Connecticut General Statutes,
as amended, except for applicants' income levels, may qualify for
tax credits under this article if their federal tax return reflecting
their adjusted gross income shall not exceed $52,000 annually.
[Amended 5-10-2006; 3-11-2009]
In the event the tax credit provided by this
article in combination with any tax relief for which such applicant
may be eligible in accordance with Sections 12-129b to 12-129d, inclusive,
12-129h or 12-170aa, exceeds in the aggregate 75% of the property
tax which such applicant would be liable but for the benefits under
this article and the sections mentioned, the Town shall be required
pursuant to Connecticut General Statute Section 12-129n to establish
a lien on such property in the amount of the total tax relief granted,
plus interest at a rate of 10%. Such lien shall have a priority in
the settlement of the applicant's estate.
This article shall not be construed to conflict
with any state statute, rule or regulation.
The Finance Director shall annually prepare
a report for the Board of Selectmen and the Board of Finance providing
a break-down of the cost of the Senior Tax Relief Program and the
number of qualified participants in the program.