Sec. 12-129n. Optional municipal property tax relief program for certain homeowners age sixty-five or over or permanently and totally disabled.
Sec. 12-129n. Optional municipal property tax relief program for certain
homeowners age sixty-five or over or permanently and totally disabled. (a) Any
municipality may, by vote of its legislative body on recommendation of its board of
finance or equivalent body, provide property tax relief to residents of such municipality,
with respect to real property owned and occupied by such residents as their principal
residence, who are (1) sixty-five years of age and over, or whose spouses, living with
them, are sixty-five years of age or over or sixty years of age or over and the surviving
spouse of a taxpayer qualified in such municipality under this section at the time of his
or her death or with respect to real property on which such residents or their spouses
are liable for taxes under section 12-48, or (2) under age sixty-five and eligible in accordance with applicable federal regulations to receive permanent total disability benefits
under Social Security, or have not been engaged in employment covered by Social
Security and accordingly have not qualified for benefits thereunder, but have become
qualified for permanent total disability benefits under any federal, state or local government retirement or disability plan, including the Railroad Retirement Act and any government-related teacher's retirement plan, in which requirements with respect to qualifications for such permanent total disability benefits are comparable to such requirements
under Social Security, provided such residents or their spouses under subdivisions (1)
or (2) above have been taxpayers of such municipality for one year immediately preceding their receipt of tax benefits under this section, and meet the requirements which may
be established by such municipality with respect to maximum income allowable during
the calendar year preceding the year in which application is made for the tax relief
provided in this section. No such property tax relief, together with any relief received
by any such resident under the provisions of sections 12-129b to 12-129d, inclusive,
and 12-170aa shall exceed, in the aggregate the total amount of the tax which would,
except for said sections 12-129b to 12-129d, inclusive, 12-170aa and this section, be
laid against the taxpayer.
(b) Prior to initial approval by the legislative body of such municipality of the plan of
property tax relief to be provided pursuant to the provisions of this section, the executive
authority of such municipality shall appoint a committee consisting of not less than five
resident taxpayers of such municipality, which shall undertake and complete within a
period not in excess of sixty days following such appointment, a study and investigation
with respect to such property tax relief and, on the basis thereof, prepare a report to be
presented to the board of finance or equivalent body of such municipality, which report
shall include the following: (1) The fiscal effect of such property tax relief on property
tax revenue for such municipality; (2) recommendations with respect to the form and
extent of such property tax relief. After the initial approval of such property tax relief
by the legislative body of such municipality, such plan may be amended from time to
time by vote of its legislative body on recommendation of its board of finance or equivalent body without compliance with the requirements of this subsection applicable to
such initial approval.
(c) The total abatement of property tax revenue, based on an estimate in any tax
year by the board of finance or equivalent body of such municipality, which may be
granted in such tax year by such municipality pursuant to the provisions of this section
shall not exceed an amount equal to ten per cent of the total real property tax assessed
in such municipality in the preceding tax year.
(d) Any such property tax relief granted to any such resident in accordance with
the provisions of this section shall not disqualify such resident with respect to any benefits for which such resident shall be eligible under the provisions of sections 12-129b
to 12-129d, inclusive, and 12-170aa, and any such property tax relief provided under
this section shall be in addition to any such benefits for which such resident shall be
eligible under said sections.
(e) Reimbursement of such municipality under the provisions of sections 12-129b
to 12-129d, inclusive, and 12-170aa shall be limited to such amount as the municipality
would be entitled to receive for revenues lost because of tax relief provided under the
provisions of said sections. The property tax relief provided for in this section may, in
any case where title to real property is recorded in the name of the taxpayer or his or
her spouse and any other person or persons, be prorated to reflect the fractional share
of such taxpayer or spouse or, if such property is a multiple-family dwelling, such relief
may be prorated to reflect the fractional portion of such property occupied by the taxpayer.
(f) Any municipality providing property tax relief under this section may establish
a lien on such property in the amount of the relief granted, provided if the total amount
of such property tax relief with respect to any such taxpayer, when combined with any
such tax relief for which such taxpayer may be eligible in accordance with sections 12-129b to 12-129d, inclusive, or 12-170aa, exceeds in the aggregate seventy-five per cent
of the property tax for which such taxpayer would be liable but for the benefits under
this section and any of the sections mentioned above in this subsection, such municipality
shall be required to establish a lien on such property in the amount that such tax relief
exceeds seventy-five per cent of such property tax liability, plus interest applicable to
the total of such unpaid taxes at a rate to be determined by such municipality. Any such
lien shall have a priority in the settlement of such person's estate.
(g) (1) Any municipality establishing a program of property tax relief under this
section shall make persons eligible for such relief if they qualify in accordance with age
and income pursuant to subsection (a) of this section and are unit owners of a cooperative.
(2) The amount of annual property tax relief in accordance with this subsection to
any such person shall be determined in relation to an assumed amount of property tax
liability applicable to the assessed value for the dwelling unit which such person owns
and occupies, as determined by the assessor in the municipality in which the cooperative
is situated. For purposes of this section the assessor shall determine the assumed amount
of property tax liability applicable to the assessed value for the dwelling unit of each
such person who is otherwise eligible under this subsection, but such determination
shall not constitute a tax bill for purposes of property taxation of such cooperative or
any individual dwelling unit thereof. Annually, not later than the first day of June, the
assessor in such municipality, upon receipt of an application for such relief, shall determine, with respect to the assessment list in such municipality for the assessment year
commencing October first immediately preceding, the portion of the assessed value of
the entire cooperative, as included in such assessment list, attributable to the dwelling
unit occupied by such person. The assumed property tax liability for purposes of determining the amount of the relief shall be the product of such assessed value and the
mill rate in such municipality as determined for purposes of property tax imposed on
said assessment list for the assessment year commencing October first immediately
preceding. The amount of relief to which such person shall be entitled for such assessment year shall be equivalent to the amount of tax reduction for which such person
would qualify, considering such assumed property tax liability to be the actual property
tax applicable to such person's dwelling unit and such person as liable for the payment
of such tax.
(P.A. 73-628; P.A. 74-294, S. 1, 2; P.A. 81-405; P.A. 85-442, S. 2, 3; P.A. 87-91, S. 1, 2; 87-116, S. 1, 2; P.A. 93-120,
S. 1, 2; P.A. 99-89, S. 5, 10; 99-189, S. 19, 20; P.A. 07-251, S. 2.)
History: P.A. 74-294 made former provisions Subsecs. (a) and (e) and added Subsecs. (b) to (d) and (f) re study
committee, limit on total abatement, other benefits for which recipients are eligible and liens on property for which relief
granted and added provisions in Subsec. (a) re benefits to surviving spouse and re maximum income allowance established
by municipality; P.A. 81-405 reduced the period in Subsec. (a) during which a resident must be a taxpayer in the municipality
before being qualified for the program from 3 years to 1 year; P.A. 85-442 amended Subsec. (b) to add provision re
amendments to plan subsequent to its "initial" approval; P.A. 87-91 added provisions enabling municipalities to provide
the same tax relief benefits to persons who are permanently totally disabled as allowed for certain persons age 65 or over,
effective April 29, 1987, and applicable to the assessment year in any municipality commencing October 1, 1987, and each
assessment year thereafter; P.A. 87-116 increased the amount of tax relief which may be allowed for eligible homeowners by
any municipality, including any tax relief for which such homeowner is eligible under the state program for such taxpayers,
from 75% of the tax otherwise due to the total amount of such tax, and required the municipality to establish a lien in the
amount of the total tax relief granted when such tax relief exceeds 75% of the tax for which such taxpayer would otherwise
be liable, effective May 11, 1987, and applicable to the assessment year in any municipality commencing October 1, 1987,
and each assessment year thereafter; P.A. 93-120 added Subsec. (g) enabling municipalities to provide the same tax relief
benefits to unit owners of cooperatives, effective June 14, 1993, and applicable to assessment years of municipalities
commencing October 1, 1993, and each assessment year thereafter; P.A. 99-89 deleted references to repealed Secs. 12-129h and 12-129i and made technical changes, effective June 3, 1999; P.A. 99-189 amended Subsec. (g)(2) by adding
provisions re determination of assumed amount of property tax liability, effective June 23, 1999, and applicable to assessment years of municipalities commencing on or after October 1, 1999; P.A. 07-251 amended Subsec. (f) to reduce amount
of lien from the total amount of tax relief to amount that equals amount of tax relief that exceeds 75% of the property tax
liability.