Circuit Breaker for Elderly or Disabled Homeowners

Connecticut

2017

Benefit Varies with Income

Circuit Breaker

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 $43,000. 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 $35,300. The maximum benefit for married applicants is $1,250. The maximum benefit for single applicants is $1,000.

Credit to the property tax bill

Residential

Only residential property is eligible for this program. Mobile homes and homes on leased land are still eligible for the program.

Age

Disability

Homeowner

Income Ceiling

Surviving Spouse

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 if they are at least 50 years old. The income limit for married couple is $43,000 in 2017, and $35,300 for single.

Local government is unable to exercise an option

No local option regarding program features

State reimburses all of the local government tax loss

The state reimburses municipalities for the cost of providing the program.

CT108_RR17