Town of Canton, CT
Hartford County
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Table of Contents
Table of Contents
[Adopted 1-17-2007 by Ord. No. 228; amended in its entirety 8-13-2014]
The purpose of this program is to enhance the property tax credit provided to certain senior and permanently totally disabled taxpayers in the Town by the State of Connecticut by providing an additional Town property tax credit to such taxpayers with respect to real property owned and occupied by such taxpayers as their principal residence. The program is enacted pursuant to the option provided to municipalities under § 12-129n of the General Statutes.
To be eligible for the tax credit a Town resident and taxpayer must meet the eligibility requirements of § 12-129n of the General Statutes. The resident or his/her spouse must have been a taxpayer of the Town for one year immediately preceding his/her receipt of property tax benefits. Property tax credits will only be given with respect to real property owned and occupied by the taxpayer as his/her principal residence. All taxes relating to the real property for which the property tax credit is applied for must be current prior to application for the tax credit.
The maximum income requirements and tax credits effective as of the October 1, 2014, Grand List are as shown on the attached chart. Any subsequent changes to the income requirements as provided in this section shall be reflected in a revised chart(s) to be prepared and maintained by the Town Assessor. The income limits are the same as the limits utilized by the State of Connecticut in the state elderly/disabled tax relief program except for the addition of a top tier which expands the income level from the state cap of $46,600 to $48,000. Income limits shall be changed after the effective date hereof in the same manner and amount as the state program, with the local income cap being changed in the same percentage as the change that occurs with respect to the highest state income cap. For example if the highest state income cap increases 5%, then the top local income cap shall also increase 5%. For the purposes of this article, income shall include income or potential income that an applicant is entitled to receive but chooses not to request, receive or accept, including but not limited to undistributed income from investment retirement accounts, trusts, annuities, stocks, bonds, certificates of deposit, and other similar investments. In addition to federal income tax returns or other evidence of qualifying income required to be provided with the application, the applicant shall also provide a certification as to potential income that such applicant is entitled to receive and all records or reports related thereto. The provision for determining potential income shall specifically exclude life insurance.
Property Tax Relief Maximum Income Requirements and Tax Credits
Income — Single or Married
Canton Tax Credit
$0 to $ $17,000
$2,500
$17,001 to $22,900
$2,000
$22,901 to $28,600
$1,600
$28,601 to $34,100
$800
$34,101 to $41,600
$600
$41,601 to $48,000
$500
The Tax Assessor shall adopt such rules, regulations, and procedures as deemed necessary or appropriate for the purpose of implementing and administering the program authorized by this article. All such rules, regulations and procedures shall be kept on file at the office of the Tax Assessor.
The program authorized by this article shall first become effective for taxes due on the Grand List of October 1, 2008. Any amendment to this article shall become effective for taxes due on the Grand List next following the adoption of any such amendment.
The Board of Selectmen shall review this article biennially in even years and shall approve changes, if any, prior to August 31. Any changes to the article shall be approved in the manner specified in the Town Charter.