Local Option Senior Tax Freeze

State

Connecticut

Year

2022

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Other

Benefit

At local option, municipalities may permanently freeze the property taxes of eligible homeowners at the level due in the year immediately preceding the application or, if lower, a later assessment year. This level can be lowered if the town decides on a lower general tax levy. The town may also establish a lien for the unpaid taxes. If the total value of tax relief received by the homeowner under this, 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

Residential

Characteristics of Eligible Property

Only residential property that is used as the owner's residence is eligible.

Eligibility Criteria

Age

Homeowner

Income Ceiling

Principal Residence

Surviving Spouse

Other Criteria

Description of Eligibility Criteria

The applicant must occupy the property as their home and have been a resident of the state for at least one year prior to application. Eligible individuals include homeowners aged 65 or older who have lived in the state for at least one year. Income is defined as adjusted gross income and tax-exempt interest. This definition does not include Social Security income. Income levels are based on the limits for participation in the state's circuit breaker program. To continue to receive a frozen tax benefit in 2022, a claimant's 2021 total income must not exceed $38,100 if unmarried or $46,400 if married. For married couples, income for both spouses must be counted in establishing qualifying income. The surviving spouse must be at least 62 when the homeowner dies to be eligible. The town may also impose an asset limit.

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

CT111_RR22

Footnotes

Effective for assessment year 2022: The age requirement for this program is reduced from 70 years old or older to 65 years old or older. The applicant must have been a resident of the state for at least one year prior to application, whereas this was not a requirement before. These changes are pursuant to 2021 Conn. Pub. Acts no. 84 (HB6458). 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 the time of sale or transfer of the property, taxes are reset to the level payable without the benefit. Forms are prepared by county assessors. Evidence of income must be provided to the county assessor. Medicaid payments are not counted as income. Participants in this program may also participate in other relief programs, including the circuit breaker and the tax relief program. After the first year, applications must be submitted biennially.

Sources

Conn. Gen. Stat. § 12-170v (in effect for 2022)
Connecticut, Office of Policy and Management, Question and Answer Booklet for the Homeowners, Totally Disabled, and Additional Veterans’ Tax Relief Programs (2022)
[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
2021 Conn. Pub. Acts no. 84 (HB6458)

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