Local Option Senior Tax Freeze

State

Connecticut

Year

2014

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Other

Benefit

At local option, municipalities may permanently freeze property taxes of eligible homeowners at the level due in the preceding years. This level can be lowered if the town decides on a lower general tax levy.

How is Benefit Disbursed

Credit to the property tax bill

Eligible Property Type

Residential

Characteristics of Eligible Property

Residential property that is the owner's residence is eligible.

Eligibility Criteria

Age

Homeowner

Income Ceiling

Principal Residence

Surviving Spouse

Other Criteria

Description of Eligibility Criteria

Elderly homeowners aged 70 or older, who have lived in the state for at least 1 year, and meet the income limits for the Circuit Breaker. The surviving spouse must be at least 62 when the homeowner dies. The town may also impose an asset limit. After first year, applications must be submitted biennially.

Local Option in Adoption of Program

Local government must take action to opt in

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Description of State Funding for Tax Loss

There is no state reimbursement for this program.

Record ID

CT111_RR14

Footnotes

Municipalities may provide a tax freeze for elderly homeowners. This is a local option to replace the previous Tax Freeze for Disabled and Elderly which has not allowed new participants since 1979. At time of sale or transfer of property, taxes are reset to level payable without the benefit.

Sources

Conn. Gen. Stat. §12-170v (in effect for 2014)

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