Tax Freeze for the Elderly

State

Connecticut

Year

2022

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Other

Benefit

This program was started in 1967, but no new applicants have been allowed since 1979. Eligible taxpayers receive a cap on their property tax liability, fixed at the liability of their first year in the program. If their tax liability falls below this amount, they may pay the lesser value. The maximum annual benefit is $2,000.

How is Benefit Disbursed

Other

Eligible Property Type

Residential

Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria

Age

Homeowner

Income Ceiling

Principal Residence

Surviving Spouse

Description of Eligibility Criteria

Eligible applicants must be 65 years or older and have an adjusted gross income under $6,000. Un-remarried surviving spouses of taxpayers who qualified at the time of their death are eligible if they are at least 50 years old. In addition, they must also occupy the eligible property as their primary residence and have lived in the state for at least one year.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No 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 revenue loss associated with the liability cap.

Record ID

CT102_RR22

Footnotes

To remain eligible for this program applicants must file a new application biannually. Taxable income is as defined as the federal adjusted gross income. Railroad and postal system pensions are excluded from income.

Sources

Conn. Gen. Stat. § 12-129b~ §129d;
Conn. Gen. Stat. § 12-129p (in effect for 2022)
Connecticut Office of Policy and Management, Form M-36R (December 2007)
[https://portal.ct.gov/-/media/OPM/IGPP-Data-Grants-Mgmt/IGPP-Forms/Freeze-App-M36R.pdf Accessed 12/04/2023]
View Archived Source
Connecticut Office of Policy and Management, Homeowners' - Elderly/Disabled (Freeze) Tax Relief Program
[https://portal.ct.gov/OPM/IGPP/Grants/Tax-Relief-Grants/Homeowners--ElderlyDisabled-Freeze-Tax-Relief-Program#:~:text=Program%20Description,income%20of%20%246%2C000%20or%20less. Accessed 12/04/2023]
View Archived Source

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