[Adopted 6-11-2007 by Ord. No. 07-05[1]]
[1]
Editor's Note: This ordinance also superseded
former Art. III, Senior Citizen Tax Relief, adopted 2-9-1987, as amended.
The Town of Stratford hereby establishes a municipal
property tax relief program for certain homeowners age 65 or over
or permanently and totally disabled pursuant to Section 12-129n of
the General Statutes of Connecticut for eligible residents of the
Town of Stratford for the fiscal year commencing July 1, 2008, on
the terms and conditions provided herein. Effective with the fiscal
year commencing July 1, 2008, this article shall supersede and replace
any and all tax relief programs for senior citizens and the disabled.
A.
Any person who owns real property in the Town of Stratford or who is liable for the payment of taxes thereon under Section 12-48 of the Connecticut General Statutes, and occupies that property as his or her principal residence, shall be eligible for real property tax relief as set forth in § 191-5.3, provided all of the following conditions are met:
(1)
At the close of the calendar year next preceding the
year in which the claim for tax relief is filed, such person shall
be:
(a)
Sixty-five years of age or over; or the spouse
of such person, living with him or her, shall be 65 years of age or
over; or such person shall be 60 years of age or over and the surviving
spouse of a taxpayer who qualified in Stratford under this article
at the time of his or her death; or
(b)
Under the age of 65 years and shall be eligible
in accordance with applicable federal regulations to receive permanent
total disability benefits under the Social Security Act, or shall
not have been engaged in employment covered by the Social Security
Act and accordingly shall have not qualified for benefits thereunder,
but shall 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 the Social Security Act.
(2)
Such person shall have, individually, if unmarried, or jointly, if married, during the calendar year preceding the filing of his or her claim, whether or not separate federal income taxes were paid by him and/or his spouse, adjusted gross income as defined in the Internal Revenue Code of 1986, as amended, plus tax-exempt interest as defined in Section 103 of the Internal Revenue Code of 1986, as amended, plus Social Security benefits, Railroad Retirement benefits or income from other tax-exempt retirement and annuity sources, plus any other income not included in the above classifications in an amount not to exceed the levels set forth in § 191-5.3 of this article.
(3)
Such person has resided in a residence located in
the Town of Stratford for a period of one year and has paid real estate
taxes on a residence to the Town of Stratford for a period of one
year prior to his or her receipt of tax benefits under this article,
or such person is eligible for the benefits of this article as a surviving
spouse.
(4)
The real property for which the benefits of this article
are claimed must be the legal domicile of such person, and such person
shall be in residence therein for at least 183 days in each Grand
List year for which the benefits are claimed. Such claim for benefits
shall be for one residence only.
(5)
Before any tax relief shall be given pursuant to this
article, such person must first have applied for tax relief under
any other state statute under which he or she is eligible.
B.
The benefits of this article shall also apply to the
owner of an interest in a cooperative unit and its allocated interests,
subject to the conditions specified herein.
(2)
As a precondition to eligibility for a tax credit,
the owner of an interest in a cooperative unit must first have applied
for and have been found eligible for benefits under the State of Connecticut
Renter's Program.
(3)
An application for tax relief under this article must
be made annually between June 1 and September 15, or in accordance
with the period of applications under the State of Connecticut Renter's
Program as the same may be modified from time to time.
(4)
Upon the satisfaction by the unit owner of all requirements
contained in this article and upon the receipt of the information
required pursuant to § 191-5.2A(8) from the cooperative
association, the Tax Assessor shall proceed to compute the amount
of any tax relief to which the unit owner may be entitled. The Tax
Assessor shall thereupon certify the same to the Finance Department,
and a check in the amount of any tax credit due to such unit owner
shall thereafter be issued by the Finance Department in favor of said
unit owner, or any tax relief to which said unit owner is entitled
shall be granted.
C.
Any cooperative association owning real estate located
in the Town of Stratford shall as of October 1, 1993, and annually
thereafter be required to file with the Tax Assessor a certificate
containing the following items of information:
(1)
A list of all unit numbers of the cooperative.
(2)
The current stock or membership certificate number
for each unit.
(3)
The name and address of the current unit owners of
each unit.
(4)
The date on which the proprietary lease was signed
by each unit.
(5)
The percentage of common interest assigned to each
unit by the cooperative association, if applicable.
(6)
A description of the size, room count or type of each
unit listed on the certificate.
(7)
The proportionate percentage of the total real estate
tax assessed against the cooperative association which has been allocated
by the association to each unit.
D.
No property tax relief under this article, together
with any property tax relief received by such person under all applicable
General Statutes of Connecticut shall exceed, in the aggregate, 75%
of the tax which would, except for the General Statutes and this article,
have been laid against the person applying for property tax relief
hereunder.
E.
The application for tax relief under this article
shall have been made by such person after he or she has become eligible
to apply therefor.
[Amended 5-7-2009 by Ord. No. 09-17; 4-19-2012 by Ord. No. 12-06]
A.
Any person eligible for tax relief under this article
shall be entitled to choose one of the following types of tax relief
to the exclusion of all of other types of tax relief available under
this article:
(1)
Tax credit.
(a)
For applicants who elect to apply for tax credit
under this article, said credit shall be on a graduated basis as follows:
|
Income
|
Tax Credit
| ||||
|---|---|---|---|---|---|
|
Over
|
To
|
Married
|
Unmarried
| ||
|
Step 1
|
$0
|
$16,100
|
$500
|
$400
| |
|
Step 2
|
$16,100
|
$21,700
|
$450
|
$360
| |
|
Step 3
|
$21,700
|
$27,100
|
$400
|
$320
| |
|
Step 4
|
$27,100
|
$32,300
|
$350
|
$280
| |
|
Step 5
|
$32,300
|
$39,500
|
$300
|
$240
| |
|
Step 6
|
$39,500
|
$46,900
|
$250
|
$160
| |
(b)
This schedule shall apply to the taxes for all
fiscal years beginning July 1, 2012. Thereafter, the amounts of qualifying
income as provided in this article shall be adjusted annually in a
uniform manner to reflect the annual inflation adjustment in social
security income with each such adjustment of qualified income determined
to the nearest $100.
(c)
The maximum allowable income shall be at least
equal to the maximum allowable income as set by the State of Connecticut
for elderly tax relief; however, under no circumstances shall the
Town income limit be reduced below the state maximum.
(2)
Tax freeze.
(a)
Any applicant who qualifies for a tax credit under this article may,
instead of receiving such tax credit, elect to pay the gross tax levied
on applicable property calculated for the first year the application
is granted (the freeze amount) and shall be entitled to continue to
pay no more than such amount for each subsequent year in which the
applicant continues to meet such qualifications, but shall not be
entitled to any other tax relief under this article.
(b)
In the event that the applicant shall make improvements to his property
resulting in an increase in his assessment, an amount calculated by
multiplying the increase in the taxpayer’s assessment attributable
to the improvement by the mill rate in effect in the year such reassessment
takes place shall be added to the freeze amount in effect immediately
prior to such improvement to obtain a new freeze amount which will
be the freeze amount for subsequent assessment years unless otherwise
adjusted in accordance with this article.
(c)
Prior to the due date of the first installment of tax each fiscal
year, the recipient shall enter into a written agreement with the
Town providing for the reimbursement of the difference between the
freeze amount and the amount of tax that would have been levied upon
the applicant’s residence that year but for such freeze (the
"freeze benefit"). The amount of such freeze benefit shall be recorded
on the land records of the Town and shall constitute a lien on the
property, payable only when the property subject to taxation is no
longer the residence of the applicant, as defined in this article,
and the applicant’s surviving spouse is not a person entitled
to tax benefits under this article.
(d)
The total of all freeze benefits received, plus interest in the amount of 4.5%, shall be reimbursed to the Town when the property subject to taxation is no longer the residence of the applicant, as defined in this article, and the applicant’s surviving spouse is not a person entitled to tax benefits under this article in accordance with Subsection A(2)(c) above.
(e)
The total of all deferred taxes shall not exceed the assessed value
of the real property.
(f)
Unless otherwise extended, this tax freeze option shall expire after
the Grand List of October 1, 2010.
(3)
Tax deferral.
(a)
Any applicant who qualifies for a tax credit under this article may,
instead of receiving such tax credit, elect to defer 75% of such applicant’s
tax due, less all amounts received under any state elderly tax relief
program, and shall be entitled to defer such tax due until the property
subject to taxation is no longer the residence of the applicant, as
defined in this article, and the applicant’s surviving spouse
is not a person entitled to tax benefits under this article, but shall
not be entitled to any other tax relief under this article.
(b)
Prior to the due date of the first installment of tax each fiscal
year, the recipient shall enter into a written agreement with the
Town providing for the reimbursement of the amount of deferred taxes
that year. The amount of such deferred taxes shall be recorded on
the land records of the Town and shall constitute a lien on the property,
payable only when the property subject to taxation is no longer the
residence of the applicant, as defined in this article, and the applicant’s
surviving spouse is not a person entitled to tax benefits under this
article.
(c)
The total of all taxes deferred, plus interest in the amount of 4.5%, shall be reimbursed to the Town when the property subject to taxation is no longer the residence of the applicant, as defined in this article, and the applicant’s surviving spouse is not a person entitled to tax benefits under this article in accordance with Subsection A(3)(b) above.
(d)
The total of all deferral benefits shall not exceed the assessed
value of the real property.
B.
In any case where title to the real property is recorded in the name
of the taxpayer or his spouse and/or any other person or persons,
the tax credit granted herein shall be prorated to reflect the fractional
share of such taxpayer or spouse; and, furthermore, if such property
is occupied as a multiple-family dwelling, such relief shall be prorated
to reflect the fractional portion of such property occupied by the
taxpayer.
C.
Any person entitled to tax relief pursuant to this article is required
to file biennially for the benefit in the same year as he or she files
for state benefits; however, if the taxpayer’s income changes
in the meantime such that his or her eligibility shall be affected,
said person shall be required to reapply.
D.
Tax levy.
(1)
Commencing with the real property tax levied on the Grand List of October 1, 2007, and subject to such other limitations as are set forth in this article, the tax credit for Steps 1 through 5, inclusive, set forth in § 191-5.3A(1) of this article shall be increased annually by an amount equal to 75% of the amount by which the regular tax levied on the applicant’s residence for the applicable Grand List exceeds the tax levied on the same property on the preceding Grand List. "Regular tax levied" is defined as the net assessment on the applicable Grand List multiplied by the mill rate applicable to said assessment. Notwithstanding the above, the provisions for increase of the tax credit, as specified hereinabove, shall not apply to any person in his or her first year of entitlement to a tax credit pursuant to this article. Any such persons shall be entitled only to the base tax credit as specified in § 191-5.3A.
(2)
In
the event that the regular tax levied on any Grand List remains the
same or decreases from that levied on the preceding Grand List, there
shall be no adjustment until there is an increase in the tax levied
on any succeeding Grand List.
(3)
In
any case where title to the real property is recorded in the name
of the eligible taxpayer or his spouse and/or any other person or
persons, the tax credit granted herein shall be prorated to reflect
the fractional share of such eligible taxpayer or spouse; and, furthermore,
if such property is occupied as a multiple-family dwelling, such relief
shall be prorated to reflect the fractional portion of such property
occupied by the eligible taxpayer.
E.
If any
person entitled to tax relief pursuant to this article sells the property
on which the tax relief is granted, no additional tax relief shall
be allowed for his or her interest in the property for any fiscal
years commencing after the date of the sale of the property, and further
provided that the purchaser of such property shall pay the Town a
prorated share of the tax credit as provided by Section 12-81a of
the Connecticut General Statutes.
A.
Any eligible taxpayer or his or her authorized agent shall file an application for tax credit under this article with the Tax Assessor of the Town of Stratford during the period set by the state for application to the state elderly programs on a form prescribed and furnished by the Town of Stratford. In making such application, the taxpayer shall present to the Tax Assessor a copy of his federal income tax return for the previous calendar year or, if not required to file a tax return, such other evidence of qualifying income which the Tax Assessor may reasonably require to establish compliance with the income qualifications provided in §§ 191-5.2A(2) and 191-5.3A of this article. The applicant or his or her agent shall sign a sworn affidavit in the presence of the Tax Assessor's office staff affirming the accuracy of the statements in the application.
B.
When the Tax Assessor determines that the applying
taxpayer is entitled to tax credit under this article, he shall compute
the amount of such tax credit and cause a certificate of tax credit
to be issued in such form as to permit the Tax Collector to reduce
the amount of tax levied against the taxpayer and make proper record
thereof, and a copy of the certificate shall be delivered to the applicant.
The tax relief shall be applied proportionately to the tax payments.
C.
Applications, affidavits or other documentation presented
in support of the application for tax relief shall not be open for
public inspection and shall not be disclosed except in case of an
appeal or in connection with claims of fraud to the proper authorities.
A.
This article shall apply to the taxes for the fiscal
year beginning July 1, 2008, and shall be reviewed thereafter annually
during the month of September.
B.
The tax relief for real property as provided herein
shall apply only to the residence itself, the lot on which the residence
is located and the improvements thereon. Said lot shall not exceed
minimum zoning requirements.
