Local Option Tax Relief for Seniors and Disabled

State

Connecticut

Year

2006

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Other

Benefit

Municipalities may provide additional relief as long as the total relief the municipality provides does not exceed 10% the total value of the property. If the relief is more than 75% of the taxes owed, the municipality is required to place a lien on the property.

How is Benefit Disbursed

Other

Eligible Property Type

Residential

Characteristics of Eligible Property

Residential property that is the principal residence of the owner is eligible.

Eligibility Criteria

Age

Disability

Homeowner

Principal Residence

Surviving Spouse

Other Criteria

Description of Eligibility Criteria

Homeowners must be 65 or older or totally disabled. In addition, municipalities can set their own eligibility criteria.

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 any local option programs adopted.

Record ID

CT112_RR06

Footnotes

Local governments have a broad range of options available in designing a relief program. As a result, no two programs are identical.

Sources

Conn. Gen. Stat.§12-129n (in effect for 2006)

Join Our Mailing List

Back to top