Circuit Breaker for Elderly or Disabled Homeowners

State

Connecticut

Year

2022

Variations in Receipt of Benefit

Benefit Varies with Income

Benefit Type

Circuit Breaker

Benefit

For homeowners applying in 2022, the maximum benefit for married homeowners is between $150 and $1,250, and the maximum benefit is $150 to $1,100 for single homeowners. 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 $46,400). 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 $38,100).

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, including mobile homes and homes on leased land.

Eligibility Criteria

Age

Disability

Homeowner

Income Ceiling

Surviving Spouse

Description of Eligibility Criteria

State law provides a property tax credit program for Connecticut homeowners 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, if at least 50 years old, of someone who received benefits at their time of death is eligible. For the 2022 benefit, an applicant's 2021 total income must not exceed $38,100 for single applicants and $46,400 for married couples.

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_RR22

Footnotes

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 requires reapplication every other year. The application period is from 1 February to 15 May for tax relief in the following year.

Sources

Conn. Gen. Stat. § 12-170aa ~ § 12-170cc (in effect for 2022)
Connecticut General Assembly, Office of Legislative Research, Budget Bill Changes to the Elderly/Disabled Circuit Breaker Program (Nov. 2017)
[https://www.cga.ct.gov/2017/rpt/pdf/2017-R-0268.pdf Accessed 01/04/2024]
View Archived Source

Connecticut Office of Policy and Management Homeowners' Elderly/Disabled (Circuit Breaker) Tax Relief Application
[https://portal.ct.gov/-/media/OPM/IGPP-Data-Grants-Mgmt/IGPP-Forms/Owners-M-35H-Application.pdf Accessed 08/31/2023]
View Archived Source

Question and Answer Booklet, Office of Policy and Management
[https://cdn.branchcms.com/EzoynNLyL2-1704/docs/assessor/Homeowners-Q-A-2023.pdf Accessed 08/31/2023]
View Archived Source

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