Local Option Tax Relief for Seniors and Disabled

State

Connecticut

Year

2022

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 does not exceed 10% of the total value of the property for a given year. If the total value of tax relief received by the homeowner under this, the tax freeze, 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

Other

Eligible Property Type

Residential

Characteristics of Eligible Property

Residential property that is occupied as the claimant's principal residence is eligible.

Eligibility Criteria

Age

Disability

Homeowner

Principal Residence

Surviving Spouse

Other Criteria

Description of Eligibility Criteria

Claimants must be at least 65 years old or permanently and totally disabled. The surviving spouse must be at least 60 years old. To be eligible, the taxpayer must have lived in the community for one year immediately preceding the benefit. In addition, municipalities can set their own eligibility criteria and income requirements. Participants in this program may also participate in other relief programs, including the circuit breaker and the tax freeze 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

The state reimburses any tax loss that results from statutorily mandated provisions, but there is no state reimbursement for any local option programs adopted.

Record ID

CT112_RR22

Footnotes

Local governments have a broad range of options available in designing a relief program. As a result, no two programs are identical. Prior to adopting such a program, a committee of no less than five residents shall study the fiscal effects of such relief on the municipality property tax revenue and make recommendations as to the form and extent of the program. Such a plan may be amended by the legislative body upon recommendation by its board of finance without an additional study undertaken initially.

Sources

Conn. Gen. Stat. § 12-129n (in effect for 2022)
Connecticut General Assembly, Office of Legislative Research, Property Tax Relief for Seniors, OLR Research Report 2008R-005 (Jan. 2008)
[https://www.cga.ct.gov/2008/rpt/2008-R-0005.htm Accessed 01/04/2024]
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