Circuit Breaker for Elderly or Disabled Homeowners

State

Connecticut

Year

2014

Variations in Receipt of Benefit

Benefit Varies with Income

Benefit Type

Circuit Breaker

Benefit

For married homeowners, the benefit is determined by a sliding scale of relief with 5 income brackets, with tax relief ranging from 50% if income is in the lowest bracket, to 10% if income is less than $41,600. For single homeowners, relief is determined by 4 income brackets with tax relief ranging from 40% if income is in the lowest bracket to 10% if income is less than $34,100. The maximum benefit for married applicants is $1,250. The maximum benefit for single applicants is $1,000.

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

Age

Disability

Homeowner

Income Ceiling

Surviving Spouse

Description of Eligibility Criteria

State law provides a property tax credit program for Connecticut owners in residence of real property, who are at least 65 years old or totally disabled, and whose annual incomes do not exceed certain limits. The widow or widower of someone who received benefits at time of death is eligible. Income ceilings are $34,100 for single claimants, and $41,600 for married claimants.

Local Option in Adoption of Program

Local government is unable to exercise an option

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 reimburses municipalities for the cost of providing the program.

Record ID

CT108_RR14

Footnotes

Qualifying income is defined as adjusted gross income and tax-exempt interest, plus any other income not included in adjusted gross income. The income thresholds are indexed to the annual inflation adjustment in Social Security income, with a base year of 1983.

Sources

Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2014)
Office of Policy and Management (2014) Question and Answer Booklet (see page 1 for income eligibility)
View Archived Source

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