Local Option Senior Tax Freeze





Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type



At local option, municipalities may permanently freeze property taxes of eligible homeowners at the level due in the preceding years. This level can be lowered if the town decides on a lower general tax levy. At the option of the local government the unpaid taxes as a result of the freeze may establish a lien on the property. If the total value of tax relief received by the homeowner under this program and the tax relief and circuit breaker programs is more than 75% of the taxes owed, the municipality is required to place a lien on the property for the amount of relief that is in excess of 75%.

How is Benefit Disbursed

Credit to the property tax bill

Eligible Property Type


Characteristics of Eligible Property

Residential property that is the owner's residence is eligible.

Eligibility Criteria



Income Ceiling

Principal Residence

Surviving Spouse

Other Criteria

Description of Eligibility Criteria

Elderly homeowners aged 70 or older, who have lived in the state for at least 1 year, and meet the income limits for the Circuit Breaker which for tax year 2016 is $35,200,or single, $42,900 married filing jointly or qualifying widow. The surviving spouse must be at least 62 when the homeowner dies. The town may also impose an asset limit. After first year, applications must be submitted biennially. Participates in this program may also participate in other relief programs, including the circuit breaker and the tax relief program.

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

Local government covers all of its tax loss

Description of State Funding for Tax Loss

There is no state reimbursement for this program.

Record ID



Municipalities may provide a tax freeze for elderly homeowners. This is a local option to replace the previous Tax Freeze for Disabled and Elderly which has not allowed new participants since 1979. At time of sale or transfer of property, taxes are reset to level payable without the benefit. Forms are prepared by the county assessors. Evidence of income must be provided to the county assessor. Medicaid payments are not counted as income.


Conn. Gen. Stat. §12-170v (in effect for 2017)
Office of Legislative, Research Property Tax Relief for Seniors OLR Research Report 2008R-005 [https://www.cga.ct.gov/2008/rpt/2008-R-0005.htm accessed 07/16/2018]
View Archived Source

Join Our Mailing List

Back to top