Exemption with Local Option for the Disabled

State

Connecticut

Year

2007

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. At local option, municipalities may provide an additional $1,000 exemption.

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

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 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. Under local option, eligibility is restricted to those with an income below $23,600 if unmarried and $28,900 if married.

Local Option in Adoption of Program

Local government must take action to opt in

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.

Enrollment Data

In Fiscal Year 2007, state reimbursement of local government tax loss from the exemption totaled $396,019.

Record ID

CT101_RR07

Footnotes

Sources

Conn. Gen. Stat. § 12-81(55) (in effect for 2007); Conn. Gen. Stat. § 12-81i (in effect for 2007); Conn. Gen. Stat. § 12-81l (in effect for 2007); Conn. Gen. Stat. § 12-94a (in effect for 2007)
FY2008-FY2008 Governor's Budget - Midterm Adjustments (2008), Connecticut Office of Policy and Management, p. E-1 [http://www.ct.gov/opm/cwp/view.asp?a=2958&q=405112] View Archived Source

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