Circuit Breaker for Elderly or Disabled Homeowners

Connecticut

2021

Benefit Varies with Income

Circuit Breaker

Homeowners applying in 2021, 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 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 $45,800 for married homeowners For single homeowners filing in 2021 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 $37,600. For the lowest income brackets, the maximum benefit for married applicants is $1,250 and 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. When applying for the 2021 benefit, an owners' 2020 total income must not exceed $37,600 for unmarried applicants, and $45,800 for married couples.

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_RR21