[Adopted 3-12-2007]
The purpose of this article is to provide real property tax relief for eligible elderly or disabled residents as defined in § 141-28 of this article ("qualified residents") in the form of a tax credit ("tax credit") against, and in reduction of, the real property tax liability which otherwise would be imposed on the property of qualified residents, under the terms and conditions hereinafter specified.
The tax credit shall be available against the
real property tax liability of qualified residents which otherwise
would be imposed by the Town of Simsbury beginning in the 2007 tax
year.
As used in this article, the following terms
shall have the meanings indicated:
One who has qualified to receive a tax credit pursuant to
this article.
The residence occupied by the applicant or his
spouse who is domiciled with him for at least 183 days of the calendar
year preceding the date of application for a tax credit hereunder
and of the calendar year in which such tax credit is first granted
on the basis of that application.
Confinement in a hospital or convalescent hospital
shall not reduce the number of days of residence in such calendar
year, provided the ordinance beneficiary has an abiding intention
to return. One does not have an abiding intention to return if one
has been so confined for two years ending on the date of application
for benefits hereunder, nor if the eligible property has been let
to another.
The income as defined in § 141-29B of this article above which a qualified resident shall not be eligible for any tax credit under this article. The program maximum income shall be the maximum income for married applicants under the elderly homeowners' program as prescribed by Section 12-170aa of the Connecticut General Statutes, as amended, adjusted as prescribed therein, plus $10,000.
For purposes of this article, the year beginning on the first
day of October, or if the due date of the first installment of tax
in any fiscal year is later than the first day of October, then beginning
with that date, and ending 12 months later.
[Amended 9-10-2020]
[Amended 9-10-2020]
Qualified residents shall be residents of the
Town of Simsbury, with respect to real property owned and occupied
by such residents as their principal residence, or unit owners of
a cooperative as provided in Section 12-129n(g) of the Connecticut
General Statutes, who are 65 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 in such municipality
under this section at the time of his or her death or with respect
to real property on which such residents or their spouses are liable
for taxes under Section 12-48, 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, provided such residents or their spouses under Subdivisions
(1) or (2) above have been taxpayers of such municipality for one
year immediately preceding their receipt of tax benefits under this
section and meet the requirements which may be established by this
article with respect to maximum income allowable during the calendar
year preceding the year in which application is made for the tax relief
provided in this section. Qualified residents shall include any owner
of real property held in trust for such resident, provided such resident
or such resident and such resident's spouse are the grantor and beneficiary
of such trust and, provided further, that such resident otherwise
meets the requirements of a qualified resident as provided herein.
A.
Beginning with the tax year pertaining to the Town
fiscal year ending June 30, 2013, a tax credit shall be available
to offset the otherwise imposed property tax liability of qualified
residents in accordance with the following annual income and credit
limits:
[Amended 4-23-2012]
(1)
Married joint qualifying income (preceding calendar
year).
|
Qualifying Income
|
Simsbury Credit
|
|---|---|
|
Over $0 to $16,100
|
$1,750
|
|
Over $16,100 to $21,700
|
$1,500
|
|
Over $21,700 to $27,100
|
$1,250
|
|
Over $27,100 to $32,300
|
$1,000
|
|
Over $32,300 to $39,500
|
$800
|
|
Over $39,500 to $49,500
|
$650
|
(2)
Individual qualifying income (preceding year).
|
Qualifying Income
|
Simsbury Credit
|
|---|---|
|
Over $0 to $16,100
|
$1,750
|
|
Over $16,100 to $21,700
|
$1,500
|
|
Over $21,700 to $27,100
|
$1,250
|
|
Over $27,100 to $32,300
|
$1,000
|
|
Over $32,300 to $39,500
|
$800
|
|
Over $39,500 to $49,500
|
$650
|
B.
For purposes of these income limits, qualifying income
shall be determined in the same manner as "qualifying income" is determined
under Section 12-170aa of the Connecticut General Statutes, as amended.
C.
These income limits shall be adjusted each year to
reflect the annual inflation adjustment in social security income,
with each such adjustment of qualifying income determined to the nearest
$100, as determined by the Office of Policy and Management or its
successor under Section 12-170aa, as amended.
A.
Each applicant shall file an application for a tax
credit under this article with the Town of Simsbury at any time during
the period beginning on the first day of February and ending on the
15th day of May prior to the commencement of the tax year for which
the tax credit is sought, except that one who has applied and been
granted a tax credit for one tax year shall be presumed to be qualified
for the immediately following tax year without making a new application.
Application shall be made in the form and manner prescribed and provided
by the Assessor. If the applicant is a trust, the assessor will require
additional documentation to verify that such trust meets the requisite
qualifications.
[Amended 9-10-2020]
B.
Upon a determination by the Town Assessor's office ("Assessor") that the applicant has met the requirements of §§ 141-27 and 141-28 above and is a qualified resident, the Assessor shall:
(1)
Determine the amount of tax credit available to the
qualified resident; and
(2)
Cause a certificate of tax credit to be issued in
such form and manner as to permit the Tax Collector to reduce the
amount of tax levied against the qualified resident and make proper
record thereof; and
(3)
Upon request, provide a copy to the applicant.
C.
Beneficiary later found ineligible; change in income.
(1)
Any ordinance beneficiary who is later found ineligible
after filing a false affidavit or presenting materially false information
on the application for tax credit will be immediately liable to reimburse
the Town of Simsbury for all benefits received and be subject to penalties
and interest prescribed by law.
(2)
If any homeowner has qualified and received tax reduction
under this article and subsequently in any calendar year has qualifying
income in excess of the program maximum income described in this article,
he shall notify the tax assessor on or before the next filing date
and shall be denied tax reduction under this article for that tax
year and any subsequent year or until he has reapplied and again qualified
for benefits under this article.
D.
The tax credit shall, as much as is possible, be divided
equally among the several installments of tax.
E.
All applications and supporting financial documentation
shall be kept confidential and not open to public inspection.
[Added 5-8-2023]
A.
Any property owner who is eligible for tax relief under the provisions of § 141-28 may apply to the Simsbury Water Pollution Control Authority ("WPCA") for approval of a plan of payment of such property owner's sewer use charges in a manner as authorized under General Statutes Section 7-255(c) ("eligible property owners").
C.
Any
such optional method of payment shall be subject to annual review
by the WPCA.
A.
In any case where the real property for which a tax
credit has been granted to a qualified resident is sold, assigned,
granted, or conveyed in a tax year during which a tax credit is available,
the amount of the tax credit shall be prorated by a fraction, the
numerator of which shall be the number of full months from the first
day of October of the tax year but prior to the first day of August
in such an assessment year to which the tax credit is applied to the
date of conveyance, and the denominator of which shall be 12.
[Amended 9-10-2020]
B.
Each qualified resident shall be required, within
a period not to exceed 30 days following the date of any such sale,
assignment, grant or conveyance to notify the Assessor of such transfer.
Upon receipt of such notice or, in the absence of such notice, upon
a determination by the Assessor that such conveyance has occurred,
the Assessor shall determine the prorated tax credit amount. The Tax
Collector shall, within 10 days following such determination, mail
or otherwise deliver a bill to the transferee of the property stating
the amount of additional tax due. Such tax shall be due and payable
and collectible in a single installment within 30 days after the date
of the bill and subject to the same liens and principles of collections.
C.
In no event shall the total amount of the tax credit
provided to a person pursuant to this article, when added to the total
of the real property tax credit granted to such person under Section
12-170aa of the Connecticut General Statutes, result in a tax benefit
to such person greater than 75% of the tax otherwise imposed on the
eligible property. In the event that the prescribed tax credit would
cause the total benefit to exceed the 75% limit, the tax credit shall
be reduced so that the total benefit will not exceed 75%.
Qualified residents who applied for and received
a tax credit under the Town program adopted for the 1990 grand list,
as amended, for the tax year beginning July 1, 2006, shall continue
to be qualified without reapplying for the tax year beginning July
1, 2007.
