Exemption with Local Option for the Disabled

Connecticut

2017

No Variation in Receipt of Benefits

Exemption

Eligible applicants receive a property tax exemption of $1,000. At local option, municipalities may provide an additional exemption up to $1,000. This exemption is available to those whose income in does not exceed $24,000 if married or $21,000 if single.

Exemption from assessed value

Residential

Only residential property is eligible.

Age

Disability

Homeowner

Income Ceiling

Eligible applicants must: (1) be eligible to receive permanent total disability benefits under Social Security; (2) qualify for permanent disability benefits under federal, state, or local government retirement plan; or (3) be 65 years or older and no longer eligible to receive benefits under the disability benefit provisions of Social Security. The optional municipal exemption is subject to an income limit of $24,000 if married or $21,000 if single.

Local government is unable to exercise an option

Local option regarding program features

State reimburses all of the local government tax loss

The state reimburses municipalities for the loss of tax revenue due to the exemption. However, in the event that the amount payable to municipalities exceeds the amount appropriated for the reimbursement, the state reduces the size of the grants proportionally.

CT101_RR17