[Adopted by the Board of Selectmen 4-25-2000]
The purpose of this article is to assist elderly
or disabled homeowners with their real property taxes. Pursuant to
Section 12-129n of the Connecticut General Statutes the Town grants
a tax credit for eligible residents of the Town on the terms and conditions
hereinafter provided.
[Amended 5-10-2006]
The tax credit shall commence with the taxes
due on the Grand List of October 1, 2005 (Fiscal Year 2006/2007),
and thereafter until the article shall be repealed or modified by
action of the Board of Selectmen.
The following criteria shall be met to be eligible
for the tax credit:
A.
Applicants are:
(1)
Sixty-five years or over at the close of the preceding
calendar year, or whose spouses living with them are 65 years of age
or over at the close of the preceding calendar year or 60 years of
age or over and the surviving spouse of a taxpayer qualified under
this article at the time of his or her death, or with respect to real
property on which such applicants or their spouses are liable for
taxes under Section 12-48 of the Connecticut General Statutes; or
(2)
Under age 65 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;
B.
Applicants have been taxpayers of the Town for 10
years immediately preceding their receipt of tax credits under this
article, except that any applicant who received a tax credit under
this article in the year preceding the October 1, 2008, grand list
shall continue to be eligible to receive a tax credit under this article
notwithstanding the ten-year residency requirement;
[Amended 3-11-2009]
C.
Applicants own the real property located in Town or
are liable for the payment of taxes pursuant to Section 12-48 of Connecticut
General Statutes;
D.
Applicants occupy the real property as their principal
residence which is defined as having used the residence for not less
than 184 days during each calendar year; and
E.
Applicants have applied for and would be eligible
for tax relief under Section 12-170aa of the Connecticut General Statutes,
as amended, except for applicants' income levels, may qualify for
tax credits under this article if their federal tax return reflecting
their adjusted gross income shall not exceed $52,000 annually.
[Amended 5-10-2006; 3-11-2009]
A.
Applicants shall provide to the Assessor for the Town
such information required to determine eligibility.
B.
Initial applications, together with such information
required to determine eligibility for tax relief, shall be presented
to the Assessor each year between February 1 and May 15. The application
period for Fiscal Year 2006/2007 under this article shall be between
February 1, 2006, and June 1, 2006. Thereafter, applicants shall file
annually for tax credits under this article.
[Amended 5-10-2006]
A.
The Assessor shall review applications and information
provided by applicants seeking tax credits under this article. The
Assessor shall determine eligibility of applicants no later than June
1 of each year and notify the Tax Collector of the amount of tax credit.
B.
Total tax relief.
(1)
The total of all reliefs granted under the provisions
of this article for any tax year shall be equal to 0.50% of the total
Town budget approved by referendum.
[Amended 5-10-2006; 3-11-2009]
(2)
The total tax relief of property tax revenue, based
on the estimate in any tax year by the Board of Finance or equivalent
body of the town, which may be granted in such tax year by such Town
pursuant to the provisions of Connecticut General Statute Section
12-129n, Subsection (c), shall not exceed an amount equal to 10% of
the total real property tax assessed in such Town in the preceding
tax year.
C.
Applicants who are determined eligible for tax credits under this article shall receive a tax credit toward the payment of their real property tax on their legal domicile equal to the dollar amount defined in § 350-25B(1) divided by the total number of eligible applicants, provided that such credit shall be in conjunction with property tax relief under Sections 12-129b to 12-129d, inclusive, 12-129h[1] and 12-170aa shall not exceed in the aggregate the total
amount of tax laid against the taxpayer. The relief granted by the
Town of Orange, together with all elderly benefits obtained from the
State of Connecticut pursuant to state law, shall not result in a
reduction of the applicant's total real estate tax by more than 75%
of the total amount thereof.
[Amended 5-10-2006]
[1]
Editor's Note: Former § 12-129h
of the Connecticut General Statutes was repealed 1999, P.A. 99-89,
§ 9, eff. 6-3-1999.
D.
In any case where title to real property is recorded
in the name of the taxpayer or his or her spouse, who is eligible
for tax relief, and any other person or persons, the tax relief under
this article 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.
E.
Only one tax relief as heretofore set forth shall
be allowed for each parcel of land eligible for the tax relief under
this article.
F.
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 the
tax credit shall be prorated by a fraction, the numerator of which
shall be the number of full months from the first day of July to the
date of conveyance and the denominator of which shall be 12. The grantee
shall be required within a period not exceeding 10 days immediately
following the date of such conveyance, to notify the Assessor or in
the absence of such notice, upon determination by the Assessor that
such conveyance has occurred, determine the prorated amount. The Tax
Collector shall, within 10 days thereafter, mail or hand a bill to
the grantee stating the additional amount of tax due. Such tax shall
be due and payable and collectible as other property taxes and subject
to the same liens and principles of collections, provided such tax
shall be due and payable in an initial or single installment within
30 days after the date of the bill.
In the event the tax credit provided by this
article in combination with any tax relief for which such applicant
may be eligible in accordance with Sections 12-129b to 12-129d, inclusive,
12-129h[1] or 12-170aa, exceeds in the aggregate 75% of the property
tax which such applicant would be liable but for the benefits under
this article and the sections mentioned, the Town shall be required
pursuant to Connecticut General Statute Section 12-129n to establish
a lien on such property in the amount of the total tax relief granted,
plus interest at a rate of 10%. Such lien shall have a priority in
the settlement of the applicant's estate.
[1]
Editor's Note: Former § 12-129h
of the Connecticut General Statutes was repealed 1999, P.A. 99-89,
§ 9, eff. 6-3-1999.
This article shall not be construed to conflict
with any state statute, rule or regulation.
The Finance Director shall annually prepare
a report for the Board of Selectmen and the Board of Finance providing
a break-down of the cost of the Senior Tax Relief Program and the
number of qualified participants in the program.
