Exemption for the Disabled with Local Option

State

Connecticut

Year

2022

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Exemption

Benefit

Eligible applicants receive a property tax exemption of $1,000 from assessed value. At local option, municipalities may provide an additional exemption up to $1,000.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type

Residential

Characteristics of Eligible Property

Only residential property is eligible.

Eligibility Criteria

Age

Disability

Homeowner

Income Ceiling

Principal Residence

Description of Eligibility Criteria

Eligible applicants must: (1) be eligible to receive permanent total disability benefits under Social Security; (2) qualify for permanent disability benefits under a federal, state, or local government retirement plan; or (3) be 65 years or older and no longer eligible to receive benefits under the disability benefit provisions of Social Security. The applicant must be the owner of the property. The applicant's 2021 income for application in 2022 must be no more than $38,100 if married or $46,400 if single. Income is defined as all adjusted gross income described on the federal income tax return plus any other sources of income. However, veterans' disability benefits are excluded.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

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 loss of tax revenue due to the exemption. However, in the event that the amount payable to municipalities exceeds the amount appropriated for the reimbursement, the state reduces the size of the grants proportionally.

Record ID

CT101_RR22

Footnotes

Applications for the statewide program must be turned in by 1 October. In any municipality that has an additional local exemption, the applicant must file an application with the county assessor before the date of the assessment

Sources

Conn. Gen. Stat. § 12-81(55);
Conn. Gen. Stat. § 12-81i;
Conn. Gen. Stat. § 12-81l;
Conn. Gen. Stat. § 12-94a (in effect for 2022)
Connecticut Office of Policy and Management, Totally Disabled Tax Exemption Application, Form D1
[https://portal.ct.gov/-/media/OPM/IGPP-Data-Grants-Mgmt/IGPP-Forms/D1Disabled-App.pdf Accessed 12/04/2023]
View Archived Source

Connecticut Office of Policy and Management, Question and Answer Booklet Totally Disabled Q&A pp. 31- 33
[https://web.archive.org/web/20230109043957/https://portal.ct.gov/-/media/OPM/IGPP-Data-Grants-Mgmt/OWNERS-Disabled-Add-Vets-QA-2022.pdf Accessed 12/04/2023]
View Archived Source
Connecticut Office of Policy and Management, Disabled Tax Relief Program
[https://portal.ct.gov/OPM/IGPP/Grants/Tax-Relief-Grants/Disabled-Tax-Relief-Program Accessed 12/04/2023]
View Archived Source

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