Sec. 12-170aa. Tax relief for certain elderly or totally disabled homeowners. Reductions in real property taxes.
Sec. 12-170aa. Tax relief for certain elderly or totally disabled homeowners.
Reductions in real property taxes. (a) Revision effective for assessment year commencing October 1, 1985, and thereafter. There is established, for the assessment
year commencing October 1, 1985, and each assessment year thereafter, a revised state
program of property tax relief for certain elderly homeowners as determined in accordance with subsection (b) of this section, and additionally for the assessment year commencing October 1, 1986, and each assessment year thereafter, the property tax relief
benefits of such program are made available to certain homeowners who are permanently
and totally disabled as determined in accordance with said subsection (b) of this section.
(b) Eligibility for benefits. Age and income requirements. Determination of
income. (1) The program established by this section shall provide for a reduction in
property tax, except in the case of benefits payable as a grant under certain circumstances
in accordance with provisions in subsection (j) of this section, applicable to the assessed
value of certain real property, determined in accordance with subsection (c) of this
section, for any owner of real property, or any tenant for life or tenant for a term of
years liable for property tax under section 12-48, or any resident of a multiple-dwelling
complex under certain contractual conditions as provided in said subsection (j) of this
section, who (A) at the close of the preceding calendar year has attained age sixty-five
or over, or whose spouse domiciled with such homeowner, has attained age sixty-five
or over at the close of the preceding calendar year, or is fifty years of age or over and
the surviving spouse of a homeowner who at the time of his death had qualified and
was entitled to tax relief under this section, provided such spouse was domiciled with
such homeowner at the time of his death or (B) at the close of the preceding calendar
year has not attained age sixty-five and is eligible in accordance with applicable federal
regulations to receive permanent total disability benefits under Social Security, or has
not been engaged in employment covered by Social Security and accordingly has not
qualified for benefits thereunder but who has 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, determined by the Secretary of the Office of Policy and Management to
contain requirements in respect to qualification for such permanent total disability benefits which are comparable to such requirements under Social Security; and in addition
to qualification under (A) or (B) above, whose taxable and nontaxable income, the
total of which shall hereinafter be called "qualifying income", in the tax year of such
homeowner ending immediately preceding the date of application for benefits under
the program in this section, was not in excess of sixteen thousand two hundred dollars,
if unmarried, or twenty thousand dollars, jointly with spouse if married, subject to adjustments in accordance with subdivision (2) of this subsection, evidence of which income
shall be required in the form of a signed affidavit to be submitted to the assessor in the
municipality in which application for benefits under this section is filed. The amount
of any Medicaid payments made on behalf of such homeowner or the spouse of such
homeowner shall not constitute income. The amount of tax reduction provided under
this section, determined in accordance with and subject to the variable factors in the
schedule of amounts of tax reduction in subsection (c) of this section, shall be allowed
only with respect to a residential dwelling owned by such qualified homeowner and
used as such homeowner's primary place of residence. If title to real property or a tenancy
interest liable for real property taxes is recorded in the name of such qualified homeowner
or his spouse making a claim and qualifying under this section and any other person or
persons, the claimant hereunder shall be entitled to pay his fractional share of the tax
on such property 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
for the provisions of this section, unless also qualified hereunder. For the purposes of
this section, a "mobile manufactured home", as defined in section 12-63a, or a dwelling
on leased land, including but not limited to a modular home, shall be deemed to be
real property and the word "taxes" shall not include special assessments, interest and
lien fees.
(2) The amounts of qualifying income as provided in this section shall be adjusted
annually in a uniform manner to reflect the annual inflation adjustment in Social Security
income, with each such adjustment of qualifying income determined to the nearest one
hundred dollars. Each such adjustment of qualifying income shall be prepared by the
Secretary of the Office of Policy and Management in relation to the annual inflation
adjustment in Social Security, if any, becoming effective at any time during the twelve-month period immediately preceding the first day of October each year and the amount
of such adjustment shall be distributed to the assessors in each municipality not later
than the thirty-first day of December next following.
(3) For purposes of determining qualifying income under subdivision (1) of this
subsection with respect to a married homeowner who submits an application for tax
reduction in accordance with this section, the Social Security income of the spouse of
such homeowner shall not be included in the qualifying income of such homeowner,
for purposes of determining eligibility for benefits under this section, if such spouse is
a resident of a health care or nursing home facility in this state receiving payment related
to such spouse under the Title XIX Medicaid program. An applicant who is legally
separated pursuant to the provisions of section 46b-40, as of the thirty-first day of December preceding the date on which such person files an application for a grant in
accordance with subsection (a) of this section, may apply as an unmarried person and
shall be regarded as such for purposes of determining qualifying income under said
subsection.
(c) Schedule of qualifying income and corresponding tax reductions. The
amount of reduction in property tax provided under this section shall, subject to the
provisions of subsection (d) of this section, be determined in accordance with the following schedule:
Qualifying IncomeTax Reduction
As Percentage
Of Property TaxTax Reduction
For Any Year
OverNot Exceeding
Married Homeowners MaximumMinimum
$ 0$11,70050%$1,250$400
11,700 15,90040 1,000 350
15,900 19,70030 750 250
19,700 23,60020 500 150
23,600 28,90010 250 150
28,900 None
Unmarried Homeowners
$ 0$11,70040%$1,000$350
11,700 15,90030 750 250
15,900 19,70020 500 150
19,700 23,60010 250 150
23,600 None
(d) Maximum amount of tax reduction. Any homeowner qualified for tax reduction in accordance with subsection (b) of this section in an amount to be determined
under the schedule of such tax reduction in subsection (c) of this section, shall in no event
receive less in tax reduction than the minimum amount of such reduction applicable to
the qualifying income of such homeowner according to the schedule in said subsection (c).
(e) Initial claim for tax reductions. Biennial requirements. Any claim for tax
reduction under this section shall be submitted for approval, on the application form
prepared for such purpose by the Secretary of the Office of Policy and Management, in
the first year claim for such tax relief is filed and biennially thereafter. The amount of
tax reduction approved shall be applied to the real property tax payable by the homeowner for the assessment year in which such application is submitted and approved. If
any such homeowner has qualified for tax reduction under this section, the tax reduction
determined shall, when possible, be applied and prorated uniformly over the number of
installments in which the real property tax is due and payable to the municipality in
which he resides. In the case of any homeowner who is eligible for tax reduction under
this section as a result of increases in qualifying income, effective with respect to the
assessment year commencing October 1, 1987, under the schedule of qualifying income
and tax reduction in subsection (c) of this section, exclusive of any such increases related
to social security adjustments in accordance with subsection (b) of this section, the total
amount of tax reduction to which such homeowner is entitled shall be credited and
uniformly prorated against property tax installment payments applicable to such homeowner's residence which become due after such homeowner's application for tax reduction under this section is accepted. In the event that a homeowner has paid in full the
amount of property tax applicable to such homeowner's residence, regardless of whether
the municipality requires the payment of property taxes in one or more installments,
such municipality shall make payment to such homeowner in the amount of the tax
reduction allowed. The municipality shall be reimbursed for the amount of such payment
in accordance with subsection (g) of this section. In respect to such application required
biennially after the filing and approval for the first year, the tax assessor in each municipality shall notify each such homeowner concerning application requirements by regular
mail not later than February first, annually enclosing a copy of the required application
form. Such homeowner may submit such application to the assessor by mail provided
it is received by the assessor not later than March fifteenth in the assessment year with
respect to which such tax reduction is claimed. Not later than April first of such year
the assessor shall notify, by certified mail, any such homeowner for whom such application was not received by said March fifteenth concerning application requirements and
such homeowner shall be required not later than May fifteenth to submit such application
personally or, for reasonable cause, by a person acting in behalf of such taxpayer as
approved by the assessor. In the year immediately following any year in which such
homeowner has submitted application and qualified for tax reduction in accordance with
this section, such homeowner shall be presumed, without filing application therefor, to
be qualified for tax reduction in accordance with the schedule in subsection (c) of this
section in the same percentage of property tax as allowed in the year immediately preceding. If any homeowner has qualified and received tax reduction under this section and
subsequently in any calendar year has qualifying income in excess of the maximum
described in this section, he shall notify the tax assessor on or before the next filing date
and shall be denied tax reduction under this section for the assessment year and any
subsequent year or until he has reapplied and again qualified for benefits under this
section. Any such person who fails to so notify the tax assessor of his disqualification
shall refund all amounts of tax reduction improperly taken and be fined not more than
five hundred dollars.
(f) Proof of claim requirements. Any homeowner, believing such homeowner is
entitled to tax reduction benefits under this section for any assessment year, shall make
application as required in subsection (e) of this section, to the assessor of the municipality
in which the homeowner resides, for such tax reduction at any time from February
first to and including May fifteenth of the year in which tax reduction is claimed. A
homeowner may make application to the secretary prior to August fifteenth of the claim
year for an extension of the application period. The secretary may grant such extension
in the case of extenuating circumstance due to illness or incapacitation as evidenced by
a physician's certificate to that extent, or if the secretary determines there is good cause
for doing so. Such application for tax reduction benefits shall be submitted on a form
prescribed and furnished by the secretary to the assessor. In making application the
homeowner shall present to such assessor, in substantiation of such homeowner's application, a copy of such homeowner's federal income tax return, including a copy of the
Social Security statement of earnings for such homeowner, and that of such homeowner's spouse, if filed separately, for such homeowner's taxable year ending immediately
prior to the submission of such application, or if not required to file a return, such other
evidence of qualifying income in respect to such taxable year as may be required by the
assessor. When the assessor is satisfied that the applying homeowner is entitled to tax
reduction in accordance with this section, such assessor shall issue a certificate of credit,
in such form as the secretary may prescribe and supply showing the amount of tax
reduction allowed. A duplicate of such certificate shall be delivered to the applicant and
the tax collector of the municipality and the assessor shall keep the fourth copy of such
certificate and a copy of the application. Any homeowner who, for the purpose of obtaining a tax reduction under this section, wilfully fails to disclose all matters related
thereto or with intent to defraud makes false statement shall refund all property tax
credits improperly taken and shall be fined not more than five hundred dollars. Applications filed under this section shall not be open for public inspection.
(g) State reimbursement for loss of property tax. On or before July first, annually,
each municipality shall submit to the secretary, a claim for the tax reductions approved
under this section in relation to the assessment list of October first immediately preceding. On or after December 1, 1987, any municipality which neglects to transmit to the
secretary the claim as required by this section shall forfeit two hundred fifty dollars to
the state provided the secretary may waive such forfeiture in accordance with procedures
and standards established by regulations adopted in accordance with chapter 54. Subject
to procedures for review and approval of such data pursuant to section 12-120b, said
secretary shall, on or before December fifteenth next following, certify to the Comptroller the amount due each municipality as reimbursement for loss of property tax revenue
related to the tax reductions allowed under this section. The Comptroller shall draw an
order on the Treasurer on or before the fifth business day following December fifteenth
and the Treasurer shall pay the amount due each municipality not later than the thirty-first day of December. Any claimant aggrieved by the results of the secretary's review
shall have the rights of appeal as set forth in section 12-120b. The amount of the grant
payable to each municipality in any year in accordance with this section shall be reduced
proportionately in the event that the total of such grants in such year exceeds the amount
appropriated for the purposes of this section with respect to such year.
(h) Residential dwelling on leased land. Property taxes paid by the owner of
the dwelling. Any person who is the owner of a residential dwelling on leased land,
including any such person who is a sublessee under terms of the lease agreement applicable to such land, shall be entitled to claim tax relief under the provisions of this section,
subject to all requirements therein except as provided in this subdivision, with respect
to property taxes paid by such person on the assessed value of such dwelling, provided
(1) the dwelling is such person's principal place of residence, (2) such lease or sublease
requires that such person as the lessee or sublessee, whichever is applicable, pay all
property taxes related to the dwelling and (3) such lease or sublease is recorded in the
land records of the town.
(i) Pro rata tax reduction for assessment year in which property is transferred.
If any person with respect to whom a claim for tax reduction in accordance with this
section has been approved for any assessment year transfers, assigns, grants or otherwise
conveys on or after the first day of October but prior to the first day of August in such
assessment year the interest in real property to which such claim for tax credit is related,
regardless of whether such transfer, assignment, grant or conveyance is voluntary or
involuntary, the amount of such tax credit shall be a pro rata portion of the amount
otherwise applicable in such assessment year to be determined by a fraction the numerator of which shall be the number of full months from the first day of October in such
assessment year to the date of such conveyance and the denominator of which shall be
twelve. If such conveyance occurs in the month of October the grantor shall be disqualified for tax credit in such assessment year. The grantee shall be required within a period
not exceeding ten days immediately following the date of such conveyance to notify
the assessor thereof, or in the absence of such notice, upon determination by the assessor
that such transfer, assignment, grant or conveyance has occurred, the assessor shall (1)
determine the amount of tax reduction to which the grantor is entitled for such assessment
year with respect to the interest in real property conveyed and notify the tax collector
of the reduced amount of tax reduction applicable to such interest and (2) notify the
Secretary of the Office of Policy and Management on or before the October first immediately following the end of the assessment year in which such conveyance occurs of the
reduction in such tax reduction for purposes of a corresponding adjustment in the amount
of state payment to the municipality next following as reimbursement for the revenue
loss related to such tax reductions. On or after December 1, 1987, any municipality
which neglects to transmit to the Secretary of the Office of Policy and Management the
claim as required by this section shall forfeit two hundred fifty dollars to the state provided the secretary may waive such forfeiture in accordance with procedures and standards established by regulations adopted in accordance with chapter 54. Upon receipt
of such notice from the assessor, the tax collector shall, if such notice is received after
the tax due date in the municipality, within ten days thereafter mail or hand a bill to the
grantee stating the additional amount of tax due as determined by the assessor. Such
tax shall be due and payable and collectible as other property taxes and subject to the
same liens and processes of collection, provided such tax shall be due and payable in
an initial or single installment not sooner than thirty days after the date such bill is mailed
or handed to the grantee and in equal amounts in any remaining, regular installments
as the same are due and payable.
(j) Benefits for persons without ownership or leasehold interest in real property
who reside in multiple-dwelling complex. (1) Notwithstanding the intent in subsections (a) to (i), inclusive, of this section to provide for benefits in the form of property
tax reduction applicable to persons liable for payment of such property tax and qualified
in accordance with requirements related to age and income as provided in subsection
(b) of this section, a certain annual benefit, determined in amount under the provisions
of subsections (c) and (d) of this section but payable in a manner as prescribed in this
subsection, shall be provided with respect to any person who (A) is qualified in accordance with said requirements related to age and income as provided in subsection (b) of
this section, including provisions concerning such person's spouse, and (B) is a resident
of a dwelling unit within a multiple-dwelling complex containing dwelling units for
occupancy by certain elderly persons under terms of a contract between such resident and
the owner of such complex, in accordance with which contract such resident occupies a
certain dwelling unit subject to the express provision that such resident has no legal
title, interest or leasehold estate in the real or personal property of such complex, and
under the terms of which contract such resident agrees to pay the owner of the complex
a fee, as a condition precedent to occupancy and a monthly or other such periodic fee
thereafter as a condition of continued occupancy. In no event shall any such resident
be qualified for benefits payable in accordance with this subsection if, as determined
by the assessor in the municipality in which such complex is situated, such resident's
contract with the owner of such complex, or occupancy by such resident (i) confers
upon such resident any ownership interest in the dwelling unit occupied or in such
complex, or (ii) establishes a contract of lease of any type for the dwelling unit occupied
by such resident.
(2) The amount of annual benefit payable in accordance with this subsection to
any such resident, qualified as provided in subdivision (1) of this subsection, shall be
determined in relation to an assumed amount of property tax liability applicable to the
assessed value for the dwelling unit which such resident occupies, as determined by the
assessor in the municipality in which such complex is situated. Annually, not later than
the first day of June, the assessor in such municipality, upon receipt of an application
for such benefit submitted in accordance with this subsection by any such resident, 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 complex, as included in such assessment list, attributable to the dwelling
unit occupied by such resident. The assumed property tax liability for purposes of this
subsection 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 benefit to which such resident shall be entitled for such assessment year shall be equivalent
to the amount of tax reduction for which such resident would qualify, considering such
assumed property tax liability to be the actual property tax applicable to such resident's
dwelling unit and such resident as liable for the payment of such tax, in accordance with
the schedule of qualifying income and tax reduction as provided in subsection (c) of
this section, subject to provisions concerning maximum allowable benefit for any assessment year under subsections (c) and (d) of this section. The amount of benefit as determined for such resident in respect to any assessment year shall be payable by the state
as a grant to such resident equivalent to the amount of property tax reduction to which
such resident would be entitled under subsections (a) to (i), inclusive, of this section if
such resident were the owner of such dwelling unit and qualified for tax reduction benefits under said subsections (a) to (i), inclusive.
(3) Any such resident entitled to a grant as provided in subdivision (2) of this subsection shall be required to submit an application for such grant to the assessor in the
municipality in which such resident resides at any time from February first to and including the fifteenth day of May in the year in which such grant is claimed, on a form
prescribed and furnished for such purpose by the Secretary of the Office of Policy and
Management. Any such resident submitting an application for such grant shall be required to present to the assessor, in substantiation of such application, a copy of such
resident's federal income tax return, and if not required to file a federal income tax
return, such other evidence of qualifying income, receipts for money received or cancelled checks, or copies thereof, and any other evidence the assessor may require. Not
later than the first day of July in such year, the assessor shall submit to the Secretary of
the Office of Policy and Management (A) a copy of the application prepared by such
resident, together with such resident's federal income tax return, if required to file such
a return, and any other information submitted in relation thereto, (B) determinations of
the assessor concerning the assessed value of the dwelling unit in such complex occupied
by such resident, and (C) the amount of such grant approved by the assessor. Said
secretary, upon approving such grant, shall certify the amount thereof and not later than
the fifteenth day of September immediately following submit approval for payment
of such grant to the State Comptroller. Not later than five business days immediately
following receipt of such approval for payment, the State Comptroller shall draw his or
her order upon the State Treasurer and the Treasurer shall pay the amount of the grant
to such resident not later than the first day of October immediately following.
(k) Adjustments. If the Secretary of the Office of Policy and Management makes
any adjustments to the grants for tax reductions or assumed amounts of property tax
liability claimed under this section subsequent to the Comptroller the payment of said
grants in any year, the amount of such adjustment shall be reflected in the next payment
the Treasurer shall make to such municipality pursuant to this section.
(June Sp. Sess. P.A. 83-3, S. 1; P.A. 85-612, S. 1, 6; P.A. 86-44, S. 1, 2; 86-409, S. 1, 3, 4; June 11, Sp. Sess. P.A. 86-1, S. 1, 5, 7, 8; P.A. 87-267, S. 2; 87-586, S. 3, 10, 12; P.A. 88-321, S. 3, 4, 10; P.A. 91-400, S. 3, 5; P.A. 93-129, S. 3-5,
7; P.A. 95-307, S. 9, 10, 14; P.A. 98-262, S. 17, 22; June Sp. Sess. P.A. 99-1, S. 45, 51; June Sp. Sess. P.A. 01-6, S. 53,
54, 85; June 30 Sp. Sess. P.A. 03-6, S. 183; May Sp. Sess. P.A. 04-2, S. 79; P.A. 05-287, S. 15, 16; P.A. 06-196, S. 87.)
History: P.A. 85-612 effective July 12, 1985, and applicable in any municipality to the assessment year commencing
October 1, 1985, and thereafter (Revisor's note: The reference to "mobile home" in Subsec. (b)(1) was changed editorially
by the Revisors to "mobile manufactured home" in accordance with June Sp. Sess. P.A. 83-3); P.A. 86-44 added Subsec.
(j) providing benefits, determined in a manner similar to that applicable in the case of a homeowner, for any resident of a
multiple-dwelling complex under contractual conditions as provided in said Subsec. (j), who is neither a homeowner or
renter but is qualified for benefits under this section in all other respects, effective April 28, 1986, and applicable in any
municipality for the assessment year commencing October 1, 1986, and each assessment year thereafter and to any grant
as determined for purposes of this act in relation to the assessment list for any such assessment year; P.A. 86-409 amended
Subsec. (b) to include in the program persons under age 65 who have permanent total disability, provided such persons
are qualified in all other respects applicable in the case of a homeowner who has attained age 65 or over and added the
language in Subsec. (e) establishing a presumption as to the amount of tax reduction for which a homeowner is qualified
in the year in which such homeowner is not required to file an application for benefits, effective June 10, 1986, and
applicable in any municipality to the assessment year commencing October 1, 1986, and each assessment year thereafter;
June 11, Sp. Sess. P.A. 86-1 amended Subsec. (a) to reflect the inclusion for benefits of persons with permanent total
disability who are under age 65 but qualified in all other respects and Subsec. (d) to provide that any homeowner included
in the plan in the year immediately preceding revision of benefits for the assessment year commencing October 1, 1985,
shall receive no less in benefits for said 1985 assessment year than such homeowner would be eligible to receive under
provisions in effect immediately preceding said revision, amended Subsec. (e) by adding provisions allowing the extended
time for filing applications in the assessment year commencing October 1, 1985, and requiring notification by the assessors
of changes in qualification requirements for homeowners who received benefits under the program in the assessment year
commencing October 1, 1984, and have not made application in the 1985 assessment year and amended Subsec. (g) by
adding the provision that in the event of adjustment in the amount of any property tax credit pursuant to Sec. 12-170c, the
state may adjust the corresponding reimbursement to the municipality for the following calendar year to reflect such tax
credit adjustment, effective July 8, 1986, pursuant to Art. 4, Sec. 15 of the Constitution of Conn. and Sec. 2-30 of the
general statutes, and applicable to the assessment year commencing October 1, 1986, and each year thereafter with respect
to eligibility of homeowners with permanent total disability and applicable to the assessment year commencing October
1, 1985, with respect to minimum benefit provisions in Subsec. (d); P.A. 87-267 amended Subsec. (b) by adding the
provision on Medicaid payments; P.A. 87-586 amended Subsec. (b) to increase the maximum amounts of qualifying income
from $12,500 to $13,300 for unmarried homeowners and from 15,000 to $16,000 for married homeowners, Subsec. (c)
by increasing the levels of qualifying income in the schedule of tax reduction benefits and inserting minimum amounts of
benefit at each level of qualifying income, Subsec. (d) by replacing the minimum tax reduction benefit provision with
reference to the minimum tax reduction benefit provided in the schedule in Subsec. (c), Subsec. (g) by inserting the forfeiture
provision applicable to any municipality failing to submit the claim information as required by said Subsec. (g), and Subsec.
(i) by making certain technical changes and including the forfeiture provision for any municipality failing to transmit the
claim as required, effective July 6, 1987, and applicable to the assessment year commencing October 1, 1986, and each
assessment year thereafter and further provided that the "provisions of said public act 86-1 (of the June 11, 1986, special
session) having been codified in the general statutes, revised to January 1, 1987, are deemed adopted and made effective
July 8, 1986, the effective date of said public act 86-1"; P.A. 88-321 amended Subsecs. (a) to (c), inclusive, by increasing
the maximum amount of qualifying income to$16,200 for unmarried homeowners and to $20,000 for married homeowners,
Subsec. (e) to provide for special problems in applying tax reduction in the 1987 assessment year, Subsec. (f) to provide
an extended period for filing applications related to the 1987 assessment year and Subsec. (g) because of special problems
in state reimbursement for revenue loss related to applications filed in the extended filing period, and added special provisions in Subsec. (i) concerning tax reduction in the assessment year when property is conveyed and accordingly, tax
reduction and the grant due the municipality are lowered, effective May 10, 1988, and applicable to assessment years
commencing on or after October 1, 1987; P.A. 91-400 added Subsec. (b)(3) concerning exclusion of social security income
of Title XIX aid recipients from the calculation of their spouse's income, effective October 1, 1991, and applicable to
assessment years of municipalities commencing on or after that date; P.A. 93-129 amended Subsec. (b)(1) to specify that
the person claiming eligibility shall have attained the age of 65 years at the close of the preceding calendar year, and deleted
obsolete Subsec. (g)(2) and (i)(2) and the Subdiv. designation (1) in each case, and added provision authorizing the secretary
to waive forfeiture, effective June 14, 1993; P.A. 95-307 amended Subsec. (b)(1) to define "qualifying income" as taxable
and nontaxable income, eliminating provisions re total adjusted gross income and amended Subsec. (f) to add provisions
re extension of the application period in the case of extenuating circumstances and repealed obsolete provisions concerning
the assessment year commencing October 1, 1987, effective July 6, 1995; P.A. 98-262 amended Subsec. (b) to allow a
person who is legally separated to apply as an unmarried person for purposes of determining qualifying income, effective
June 8, 1998; June Sp. Sess. P.A. 99-1 amended Subsec. (c) to adjust amounts of qualifying income and to increase minimum
tax reductions, effective June 29, 1999, and applicable to applications made for assessment years commencing on or after
October 1, 1999; June Sp. Sess. P.A. 01-6 amended Subsec. (f) to modify procedure for an extension of time to apply for
relief, to provide a penalty for failure to disclose matters related to such application or false statement and to make technical
changes and amended Subsec. (g) to delete former provisions re adjustments and appeals of decisions of the Secretary of
the Office of Policy and Management, to provide for appeal in accordance with Sec. 12-120b and to make technical changes,
effective July 1, 2001; June 30 Sp. Sess. P.A. 03-6 amended Subsec. (g) to provide for reduction in grant amount under
that subsection in the event total of grants exceeds the amount appropriated, effective August 20, 2003, and applicable to
assessment years commencing on or after October 1, 2002; May Sp. Sess. P.A. 04-2 added Subsec. (k) re adjustments
made by the Secretary of the Office of Policy and Management to grants under section, effective July 1, 2004, and applicable
to claims for reimbursement filed on or after July 1, 2001; P.A. 05-287 amended Subsec. (g) to replace reference to
"December first" with reference to "December fifteenth" and replace reference to "the fifteenth day of December" with
reference to "the fifth business day following December fifteenth", and amended Subsec. (j)(1) and (3) to make technical
changes and replaced reference to "the first day of September" with reference to "the fifteenth day of September" and
changed the timing of the drawing of the Comptroller's order from not later than 15 days immediately following receipt
of such approval to not later than 5 business days immediately following receipt of such approval in Subdiv. (3), effective
July 13, 2005; P.A. 06-196 made technical changes in Subsec. (j)(3), effective June 7, 2006.
See Sec. 12-120b re uniform administrative procedure for appeals related to state-reimbursed property tax exemptions,
credits and rebates.