Circuit Breaker for Elderly or Disabled Homeowners

State

Connecticut

Year

2018

Variations in Receipt of Benefit

Benefit Varies with Income

Benefit Type

Circuit Breaker

Benefit

There is no appropriation for fiscal years 2018 and 2019. The budget bill is HB 1502. Accordingly, there is no benefit available for elderly homeowners to receive in 2019. Homeowners applying in 2017 for tax benefit in 2018, the maximum benefit for married homeowners if between $150 and $1,250 and for single homeowners the maximum benefit is $150 to $1,100. The benefit is determined by a sliding scale of relief. For married homeowners filing in 2017 for benefit in 2018, there are 5 income brackets, with tax relief ranging from 50% if income is in the lowest bracket, to 10% if income is less than $42,900 for married homeowners For single homeowners filing in 2017 for benefit in 2018, 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 $35,200. 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. Mobile homes and homes on leased land are still eligible for the program.

Eligibility Criteria

Age

Disability

Homeowner

Income Ceiling

Surviving Spouse

Description of Eligibility Criteria

There is no appropriation for fiscal years 2018 and 2019. The budget bill is HB 1502. 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. When applying in 2017 for 2018 benefit, the income limit for married couple is $43,000 and $35,300 for single.

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_RR18

Footnotes

The 2017 budget bill allows the state Office of Policy and Management to reduce the reimbursements to municipalities up to 100%, as of 1 October 2017. There is no appropriation for fiscal years 2018 and 2019. The budget bill is HB 1502. Although the state may not have the funds to reimburse the municipalities, under existing law, the municipalities must continue to provide tax reductions to the eligible homeowners. The income thresholds are indexed to the annual inflation adjustment in Social Security income, with a base year of 1983. Qualifying income is defined as adjusted gross income and tax-exempt interest, plus any other income not included in adjusted gross income. Medicaid and Social Security payments for a dependent are not counted as income. Forms and an affidavit of income must be filed with a local assessor. The program must be reapplied for every other year. The application period is from February 1 to May 15 for tax relief in the following year.

Sources

Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2018)
Connecticut Office of Legislative Research, Research Report "Budget Bill Changes to the Elderly/Disabled Circuit Breaker Program" 2017-R-0268 November 3, 2017
[https://www.cga.ct.gov/2017/rpt/pdf/2017-R-0268.pdf Accessed 10/23/2018]
View Archived Source

Connecticut Office of Policy and Management Homeowners' Elderly/Disabled (Circuit Breaker) Tax Relief Application [http://www.ct.gov/opm/lib/opm/igp/grants/taxrel/owners_m-35h_application.pdf Accessed 06/01/2018]
View Archived Source

Question and Answer Booklet, Office of Policy and Management [http://www.ct.gov/opm/lib/opm/igp/patsullivan/owners_q&a_2018.pdf accessed 07/13/2018]
View Archived Source

Connecticut Office of Policy and Management Homeowners' - Elderly/Disabled (Circuit Breaker) Tax Relief Program [http://www.ct.gov/opm/cwp/view.asp?a=2985&q=383136 Accessed 07/13/2018]

View Archived Source
2017 Conn. HB 1502 §206

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