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Town of Bethlehem, CT
Litchfield County
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Table of Contents
Table of Contents
Code
New Laws (2) Index
[Adopted 12-8-2005]
The purpose and intent of this article is to establish a tax relief program in accordance with Connecticut General Statutes Section 12-129n, as amended, to assist elderly or totally disabled residents of the Town of Bethlehem with their real property taxes. Eligible participants will receive a tax abatement applied against their principal residence, in addition to the abatement provided under the Connecticut General Statutes, Section 12-129b, pro rata to the participant's percentage of ownership of the subject property.
[Amended 5-20-2010; 9-20-2011]
A. 
The total amount of property tax abatement that may be had with respect to any property, when combined with any tax relief for which such taxpayer may be eligible in accordance with C.G.S. §§ 12-129b to 12-129d, inclusive, or § 12-170aa, shall not exceed in the aggregate 75% of the subject property tax.
B. 
The property tax abatement shall apply only to the residence itself, its immediate outbuildings, and the building lot on which the residence is located, up to the amount of the minimum lot size specified for the area in which the lot is located.
Any person who owns real property in the Town of Bethlehem or who is liable for the payment of taxes thereon under Connecticut General Statutes § 12-48 and who occupies that property as his or her principal residence shall be eligible for real property tax abatement pursuant to Connecticut General Statutes § 12-129n in the form of a tax credit, provided that all the following conditions are met:
A. 
Such person is:
(1) 
Sixty five years of age or over at the close of the calendar year preceding the period in which a claim for abatement is filed; or whose spouse living with him or her is 65 years of age or over at the close of the calendar year preceding the period in which a claim for tax abatement is filed; or such person is 60 years of age or over and the surviving spouse of a taxpayer qualified in Bethlehem under this article at the time of his or her death or with respect to real property on which such applicant or his or her spouse is liable for taxes under Connecticut General Statutes § 12-48; or
(2) 
Under 65 years of age and 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 has become qualified for permanent total disability benefits under any federal, state or local government retirement 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.
B. 
The applicant and/or his or her spouse under Subsection A(1) or (2) above must have been a real property taxpayer of the Town of Bethlehem for three years immediately preceding their receipt of tax benefits under this article and meet the requirements with respect to maximum income allowance during the calendar year preceding the year in which the application is made for the tax credit provided in this article.
C. 
The applicants must own and occupy the real property in the Town of Bethlehem for which this tax credit is claimed as their principal residence. "Principal residence" shall be defined as residency of at least 183 days per year in each of the three years prior to the application and in each abated tax year thereafter. A surviving spouse is not required to have had an ownership interest in the property prior to the applicant's death, but must be the record owner of the property within 12 months thereafter and meet the other requirements set forth in this article.
D. 
An applicant(s) shall individually, if unmarried, demonstrate an adjusted gross income of 36% greater than the maximum qualifying income for the "unmarried" category as per the Circuit Breaker Program or less; or jointly, if married, demonstrate an adjusted gross income of 12% greater than the maximum qualifying income for the "married" category as per the Circuit Breaker Program or less, in accordance with the guidelines set forth below, during the calendar year preceding the filing of his or her application. The applicant shall demonstrate such qualifying income, as defined in Section 35H of the State Circuit Breaker Application, Section 7, from social security benefits and all other income by producing his or her Internal Revenue Service Form 1040.
E. 
In addition to meeting the qualifying income standards as set forth in this tax abatement program, the applicant must first apply for Circuit Breaker tax relief provided by the State of Connecticut. If the applicant is denied eligibility for tax relief granted under one or more of the State Circuit Breaker Programs, the Assessor shall deny the applicant the local share of tax relief, remove the applicant from the abatement records, and bill him or her for the full real estate tax due. However, a married or unmarried applicant with an income that exceeds the maximum income set forth in the Circuit Breaker Program but does not exceed the maximum income set forth in the local tax relief program shall not be required to apply for or be granted State Circuit Breaker benefits.
A. 
The Tax Abatement Committee shall, on an annual basis, update and make available a schedule of payments for the local tax relief program as per the guidelines set forth in this article. This schedule of payments shall be made available to the public by November 30 of each year. A sample of the schedule of payments is reflected in Annex A.[1]
B. 
The property tax abatements provided by this article shall be in addition to those benefits available to qualified taxpayers under C.G.S. §§ 12-129b to 12-129d, inclusive, and 12-170aa, provided that the Town and state benefits in any one year shall not exceed 75% of the real property tax, as determined by the Assessor within the applicable tax year, which would have been imposed on a qualified taxpayer in the absence of such state statute and this tax relief program.[2]
[2]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
A. 
Applications for this tax relief program must be made to the Assessor's office between February 1 and May 15. The applicant shall present to the Assessor in substantiation of his/her application a copy of his/her federal income tax return for the calendar year immediately preceding the year of application or, if not required to file a return, such other evidence of qualifying income which the Assessor may reasonably require to establish compliance with the income qualifications provided in this article. The applicant, or his/her authorized agent, shall sign a sworn affidavit affirming the accuracy of the statements in the application. Any falsifications of information required in any such application shall result in denial and/or revocations of tax relief granted with respect to such applicant and/or repayment and recapture by the Town of Bethlehem of any and all tax relief granted the applicant pursuant to this program. In addition to any penalties provided for by the Connecticut General Statutes, a taxpayer who fraudulently obtains tax benefits under this program shall be liable for repayment of the abated taxes, interest and any cost of collecting same, including court costs and reasonable attorney fees.
B. 
When the Assessor has determined that the applying taxpayer is entitled to tax relief under this program, he/she shall compute the amount of such tax relief and cause a tax credit to be issued in such form as to permit the Tax Collector to reduce the amount of tax levied against the taxpayer and make proper record thereof. A copy thereof shall be delivered to the applicant.
C. 
In the case where title to real property is recorded in the name of a taxpayer or in the name of his or her spouse, who is eligible for tax relief hereunder, and in the name of any other person or persons, the tax relief hereunder shall be prorated to allow a tax credit equivalent to the fractional share in the property of such taxpayer or spouse, and the persons not otherwise eligible for tax relief shall not receive any tax credit. Furthermore, if such property is a multiple-family dwelling, such tax relief shall be prorated to reflect the fractional portion of such property occupied by the qualified applicant or his/her qualified surviving spouse.
D. 
The tax relief granted under this program shall, in each case, be for a term to correspond with the State Circuit Breaker Program. A complete and timely application, as specified in Subsection A above, shall be required for each subsequent period of tax relief under this program.
E. 
In the event the real property of a qualified applicant is sold, assigned, granted or conveyed during the fiscal year when a credit is applicable, regardless of whether such transfer, assignment, grant or conveyance was voluntary or involuntary, the amount of tax credit shall be prorated by the office of the Town Assessor.
F. 
The Assessor and the Tax Collector shall provide such forms and institute such procedures as may be required for the Circuit Breaker Program and shall modify such forms as may be necessary to implement this tax relief program.
G. 
All applications for this program, any federal income tax returns or other personal financial documentation filed therewith, and any additional evidence of qualifying income that the Assessor may require to determine eligibility for this program shall be kept confidential and not open to public inspection; provided, however, that the Tax Collector, Board of Finance and Board of Selectmen shall be allowed access to any such information as may be required in their official capacity.
H. 
In determining the primary residency eligibility of the applicant, the Assessor may utilize and rely on the authenticity of the following:
(1) 
Registered voter status;
(2) 
Connecticut state income tax return;
(3) 
Registered motor vehicle document;
(4) 
Current Connecticut driver's license; or
(5) 
Other documentation deemed necessary.
This program shall commence with and be applicable to the grand list of October 1, 2005, and all subsequent grand lists thereafter until modified or repealed by vote of the legislative body.
Any person aggrieved by the decision of the Assessor relative to this article may appeal to the Board of Selectmen. All appeals must be submitted to the Board of Selectmen in writing within 30 days of the Assessor's decision.
A committee consisting of five individuals shall be appointed by the Board of Selectmen to serve for a period of two years as long as this program remains in effect. This committee shall consist of one member of the Board of Selectmen, one member of the Board of Finance and three members from the community at large. This committee shall meet at least once during the month of November each year for the purposes of reviewing and or updating this plan. Any recommendations from this committee should be made to the Board of Finance and the Board of Selectmen and shall require approval of the legislative body.