The Town of New Canaan hereby adopts a program
of tax relief for the elderly or disabled, pursuant to § 12-129n
of the General Statutes of Connecticut, as amended.
In order to receive any property tax relief provided for by this article, each person who claims to be qualified shall file an application between January 1 and May 15 with the Assessor of the Town of New Canaan. Such application shall be on a form prescribed by the Assessor and shall set forth the basis for qualification. If the Assessor finds such applicant to be qualified, the Assessor shall grant such application, subject to the provisions of §
57-3C, provided that the applicant must reapply each year.
If at any time it is found and determined by
the Assessor of the Town of New Canaan that any person who has been
granted tax relief under this article no longer meets the requirements
therefor, the Assessor shall thereupon issue a certificate of error
to the Tax Collector removing such tax relief in full on the applicable
Grand List. If at any time it shall come to the attention of either
the Tax Collector or the Town Clerk of the Town of New Canaan that
the requirements therefor of any person receiving the benefits hereunder
are no longer met, the Tax Assessor shall be notified forthwith. If
any person entitled to the tax relief pursuant to this article transfers,
assigns, grants or otherwise conveys the property on which the tax
relief is granted, no additional tax relief shall be allowed for his
or her interest in the property commencing after the date of the conveyance
of the property, provided further that the new owner of such property
shall pay the Town a prorated share of the tax relief as provided
by § 12-129b(d) of the Connecticut General Statutes, as
amended.
The Assessor of the Town of New Canaan shall
notify the Tax Collector, on appropriate forms, of the total grant
to be given to each person for tax relief under the provisions of
this article, and a copy of the grant computation shall be provided
to each qualifying person.
The Assessor of the Town of New Canaan shall
annually prepare a certified list of all persons whom the Assessor
shall find to be eligible for tax relief under this article, copies
of which shall be filed annually in the Tax Assessor's office and
the Town Clerk's office by the Assessor upon completion of the applicable
Grand List.
The property tax credit provided by this article
shall not result in a lien against the property in an equivalent amount
except as required by § 12-129n of the General Statutes
of Connecticut, as amended.
Any person aggrieved by the decision of the
Assessor as to tax relief under this article may appeal to the Board
of Assessment Appeals, in accordance with the provisions of §§ 12-111
and 12-112 of the General Statutes of Connecticut, as amended.
This article, as amended, shall be effective
with respect to real property taxes relating to the Grand List of
each year commencing with the year beginning October 1, 2019.