Connecticut

Income Tax Credit for Property Taxes Paid (Circuit Breaker)

State: 

Year: 

Record ID: 
CT107_RR22
Variations in Receipt of Benefit : 
Benefit Varies with Income
Benefit Type: 
Circuit Breaker
Benefit: 
Taxpayers receive a non-refundable income tax credit for all or a portion of their property taxes for their primary residence or motor vehicles. The amount of the credit is determined by income and tax filing status with a maximum credit of $200. The credit is reduced by 15% for every $10,000, or a fraction thereof, in adjusted gross income above $49,500 for unmarried individuals, $35,250 for married filing separately, $54,500 for heads of household, and $70,500 for married households.
How is Benefit Disbursed: 
Credit to the income tax bill
Eligible Property Type: 
Residential
Other
Characteristics of Eligible Property: 
This credit applies to property taxes paid on a primary residence or motor vehicle.
Eligibility Criteria: 
Age
Homeowner
Income Ceiling
Principal Residence
Other Criteria
Description of Eligibility Criteria: 
To qualify, taxpayers must have paid property taxes on their primary residence or motor vehicle. In addition, the claimant or spouse must be at least 65 years old or have claimed a dependent on their federal income tax. The amount of the credit for tax year 2021, up to a maximum of $200, is determined by income and tax filing status. The income limit is $109,500 for a single filer, $65,250 for those married filing separately, $114,500 for head of household, and $130,500 for married couples filing jointly.
Local Option Regarding Program Features: 
No local option regarding program features
State Funding for Local Tax Loss: 
State reimburses all of the local government tax loss
Description of State Funding for Tax Loss: 
The state issues a credit directly to the taxpayer.
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
Conn. Gen. Stat. § 12-704c (in effect for 2022)
Source Publication: 
Connecticut Department of Revenue, Individual Income Tax Return, Form CT-1040 (Tax year 2021 for benefits in 2022)
[https://portal.ct.gov/-/media/DRS/Forms/2021/Income/CT-1040_1221.pdf Accessed 12/11/2023]
View Archived Source

Connecticut Department of Revenue, Form CT-1040 Instructions, pp. 30-31 (Tax year 2021 for benefits in 2022)
[https://portal.ct.gov/-/media/DRS/Forms/2021/Income/CT-1040-Online-Booklet_1221.pdf Accessed 12/11/2023]
View Archived Source
Footnote: 
This property tax credit is only allowed for a Connecticut resident who is 65 years of age or older before the close of the applicable taxable year, or who claims one or more dependents for the federal income tax for the applicable taxable year. "Income" refers to income from all sources, including but not limited to wages, pensions, and disability benefits. Social security benefit adjustments, military retirement benefits, and sale of local and state bonds, among others, are not considered income.

Revision Type: 

Revision Notes: 

1/4/24 KH verified
12/11/23 JS complete
10/20/22 AMN verified
5/7/22 VO complete
4/13/2021 cc created 2021 record with 2020 forms
12/21/20 LA verified
10/5/20 cc updated
4/3/19 LA added clarified that income limits are same for 2018, added income ceiling for married filing separately, verified
2/5/19 SAH verified maximum benefit total and income ceiling information as of current date
2/5/19 ET added 2018 forms for 2019 filing
10/19/18 cc added the 2017 docs and comment about 2018 forms 7/13/18 JG removed dead source web page link, added lincoln server link to source publication, added ftn 3, added married filing separately to benefits section, remove outdated data collection notes
2/14/18 YP created 17 record
4/24/17 EM created 17 file. Updated source pub and elig.
4/5/16 MM updated source pub and elig
7/20/15 MM verified
2/24/15 mj created 2014 record, added source pub for income ceiling citation, and removed footnote 1, replacing it with footnote 2.
12/17/14 mj verified
5/14/14 updated incomes
9/12/13 verified NW
3/5/12 cc verified

Local Option Abatement for the Poor

State: 

Year: 

Record ID: 
CT116_RR22
Variations in Receipt of Benefit : 
Other Variation in Receipt of Benefits
Benefit Type: 
Deferral
Benefit: 
Taxes and interest on delinquent taxes may be abated for those unable to pay them. An abatement may be extended to the surviving family upon the death of the taxpayer.
How is Benefit Disbursed: 
Credit to the property tax bill
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Only residential property is eligible for this program.
Eligibility Criteria: 
Other Criteria
Description of Eligibility Criteria: 
The selectmen, mayor, or warden may abate the taxes of low-income persons who are unable to pay them. A list of all persons whose taxes are abated the preceding year is presented at the community's annual meeting.
Local Option Regarding Program Features: 
Local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
The statute does not specify eligibility qualifications.
Local Option in Adoption of Program : 
Local government must take action to opt out
Source State Statutes: 
Conn. Gen. Stat. § 12-124 (in effect for 2022)
Source Publication: 
Connecticut General Assembly, Office of Legislative Research, Local Option Property Tax Relief Programs for Homeowners (November 2021)
[https://www.cga.ct.gov/2021/rpt/pdf/2021-R-0173.pdf Accessed 12/07/2023]
View Archived Source
Revision Notes: 

1/4/24 KH verified
12/7/23 JS complete
10/20/22 AMN verified
1/13/22 VO complete
12/16/21 AL verified
11/22/21 WP complete
12/21/20 LA verified
2/12/2020 CC created record and all prior year records

Local Option Exemption for Veterans

State: 

Year: 

Record ID: 
CT115_RR22
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Exemption
Benefit: 
The benefit is an exemption of up to $5,000 or up to 5% of assessed value.
How is Benefit Disbursed: 
Exemption from assessed value
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Only residential property is eligible for the exemption.
Eligibility Criteria: 
Homeowner
Income Ceiling
Principal Residence
Veteran
Wealth Limit
Description of Eligibility Criteria: 
This program is for veterans who do not qualify for wartime or disabled veteran exemption programs. At local option, the municipality may establish income levels that do not exceed the maximum amount applicable to an unmarried person or a different amount provided it is not less than the applicable state's qualifying income for other veteran property tax exemptions.
Local Option Regarding Program Features: 
Local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
A municipality, upon approval by its legislative body, may set the amount of the exemption and the qualifying income. The qualifying income may not be set below the state maximum income for eligibility.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Local Option in Adoption of Program : 
Local government must take action to opt in
Source State Statutes: 
Conn. Gen. Stat. § 12-81jj (in effect for 2022)
Source Publication: 
Connecticut General Assembly, Office of Legislative Research, Local Option Property Tax Relief Programs for Homeowners (November 2021)
[https://www.cga.ct.gov/2021/rpt/pdf/2021-R-0173.pdf Accessed 12/07/2023]
View Archived Source
Footnote: 
To receive these benefits, the applicant must provide proof of military service to the assessor. Once approved, the veteran must reapply biennially. The program is administered by the assessor.

Revision Type: 

Revision Notes: 

1/4/24 KH verified
12/7/23 JS complete
10/20/22 AMN verified
1/13/22 VO complete
12/22/21 AL verified
11/22/21 WP complete
12/21/20 LA verified
2/12/20 cc created 2019 record
4/3/19 LA verified
12/3/18 cc ok conforms with 2017 record
10/25/18 cc new program added

Local Option Relief for Surviving Spouses of Police Officers or Firefighters

State: 

Year: 

Record ID: 
CT114_RR22
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Credit
Benefit: 
At local option, municipalities may provide a full or partial abatement of property taxes.
How is Benefit Disbursed: 
Credit to the property tax bill
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Only real property used as the principal residence of the surviving spouse is eligible.
Eligibility Criteria: 
Principal Residence
Surviving Spouse
Other Criteria
Description of Eligibility Criteria: 
A surviving spouse of a police officer, firefighter, or emergency medical technician who dies in the line of duty is eligible for the abatement.
Local Option Regarding Program Features: 
Local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
In adopting the program, a municipality may choose to provide a full or partial abatement.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Local Option in Adoption of Program : 
Local government must take action to opt in
Source State Statutes: 
Conn. Gen. Stat. § 12-81x (in effect for 2022)
Source Publication: 
Connecticut General Assembly, Office of Legislative Research, Local Option Property Tax Relief Programs for Homeowners (November 2021)
[https://www.cga.ct.gov/2021/rpt/pdf/2021-R-0173.pdf Accessed 12/07/2023]
View Archived Source

Revision Type: 

Revision Notes: 

1/4/24 KH verified
12/7/23 JS complete
10/200/22 AMN verified
1/13/22 VO complete
11/4/21 WP verified
10/29/21 AL completed
12/21/20 LA verified
4/3/19 LA verified
10/16/18 cc updated
7/16/18 JG added lincoln link to source webpage
2/14/18 YP created 17 record
5/1/17 EM created 17 file. No new leg.
4/8/16 MM verified - no new leg
7/17/15 MM created 14 record - no changes
12/17/14 mj verified
11/13/13 no new leg
9/12/13 NW checked for leg updates, checked "princ residence" and "other"
3/7/12 cc created program for all years

Local Option for Relief for Firefighters and Emergency Personnel

State: 

Year: 

Record ID: 
CT113_RR22
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Other
Benefit: 
Municipalities may provide firefighters and other emergency personnel with either an abatement of up to $2,000 of taxes due in any year or an exemption of assessed value up to an amount of $2 million divided by the mill rate.
How is Benefit Disbursed: 
Other
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Municipalities may enter into interlocal agreements to provide relief to volunteers who live in one municipality but volunteer in another.
Eligibility Criteria: 
Other Criteria
Description of Eligibility Criteria: 
Relief is provided to individuals who volunteer their services, such as firefighters, emergency medical technicians, paramedics, members of canine search and rescue teams, and ambulance drivers. The benefit may be extended to retired firefighters and emergency personnel if they completed at least 25 years of service as a volunteer.
Local Option Regarding Program Features: 
Local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
Municipalities may provide either an abatement or exemption. They may also enter into interlocal agreements to provide relief to volunteers who live in one municipality and volunteer in another.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Description of State Funding for Tax Loss: 
The state does not provide any funding for this program.
Local Option in Adoption of Program : 
Local government must take action to opt in
Source State Statutes: 
Conn. Gen. Stat. § 12-81w (in effect for 2022)
Source Publication: 
Connecticut General Assembly, Office of Legislative Research, Tax Benefits for Volunteer Firefighters and EMS Personnel (January 2021)
[https://www.cga.ct.gov/2021/rpt/pdf/2021-R-0019.pdf Accessed 12/07/2023]
View Archived Source

Revision Type: 

Revision Notes: 

1/4/24 KH verified
12/7/23 JS complete
10/25/22 AMN verified
1/13/22 VO updated with 2021 legislative changes and complete
12/30/21 AL verified
11/22/21 WP verified
12/21/20 LA verified
2/12/20 cc created 2019
4/3/19 LA deleted footnote because information about interlocal agreements was already given twice, verified
10/16/18 cc ok
7/16/18 JG added lincoln link for source webpage and expanded eligibility criteria
2/14/18 YP created 17 record
5/1/17 EM created 2016 file. Added FN1 and Source additional.
4/8/16 MM verified - no new leg
7/17/14 MM created 14 record - no changes
12/17/14 mj verified
11/13/13 no new leg
9/12/13 checked for leg updates
3/67/12 cc created program for all years

Pages
Subscribe to RSS - Connecticut

Join Our Mailing List

Back to top