Sec. 12-129o. Optional property tax relief by a municipality for certain elderly persons when special tax is levied.
Sec. 12-129o. Optional property tax relief by a municipality for certain elderly
persons when special tax is levied. (a) Whenever a special tax is levied on real property
by any municipality, other than a special tax levied under the provisions of section 7-382, such municipality may by vote of its legislative body provide that any resident of
such municipality who is eligible on the assessment date of such special tax for tax relief
under section 12-129b with respect to the general property tax to be levied on such real
property in the same calendar year, shall be liable only for a prorated amount of such
special tax based on the percentage which such resident's tax liability for said general
tax in such municipality bears to the amount such tax liability would be if such resident
were not eligible for tax relief under said section 12-129b, provided, if title to the real
property is recorded in the name of such resident or his spouse making a claim and
qualifying hereunder and any other person or persons, the claimant hereunder shall be
liable to pay his fractional share of such special tax levy calculated in accordance with
the provisions of this section, and such other person or persons shall pay his or their
fractional share of the tax without regard to the provisions of this section. If, at the time
the special tax is levied, the mill rate of the ensuing general tax has not been established
and the tax levied, the special tax shall be levied in full and the proration herein provided
for shall be calculated at the time such general tax is levied. Thereupon any such resident
entitled to benefits in accordance with this section shall receive an abatement of the
excess special tax levied if such tax has not been paid, or a refund of such excess if such
tax has been paid.
(b) Section 12-129d shall not be applicable with respect to tax relief provided by
any municipality in accordance with the provisions of subsection (a) of this section.
(P.A. 76-348, S. 1, 2; P.A. 99-89, S. 6, 10.)
History: P.A. 99-89 amended Subsec. (b) by deleting reference to repealed Sec. 12-129i, effective June 3, 1999.