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:
PRINCIPAL RESIDENCE
A.
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.
B.
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.
PROGRAM MAXIMUM INCOME
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.
TAX YEAR
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.
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.