[Adopted 5-14-1990, effective 6-13-1990]
This Article shall be known and may be cited
as "Local Tax Deferral Program Ordinance."
This Article shall be subject to an annual review
by the Town Council on or before its anniversary date.
A.
All property owners who have paid taxes on their legal
residence and have been domiciled in the Town of Mansfield for at
least one taxable year may apply for the Mansfield Local Tax Deferral
Option.
B.
All applicants must be 65 years of age or reside with
spouses who are 65 years of age or older or totally disabled (in accordance
with the standard established by social security) as of the December
31 preceding application with the Town of Mansfield.
All applicants must declare all sources of income,
with income received during the prior calendar year as part of the
application process. (Total income includes all income derived from
wages, social security, bank interest, interest from stocks and bonds,
etc.) The income ceilings for program qualification shall be the same
as those approved by the State of Connecticut Office of Policy and
Management for the Heart Program (Circuit Breaker), and shall be annually
adjusted to reflect each year's current income standards, which are
normally predicated on the cost of living index provided by the Social
Security Administration.[1]
[1]
Editor's Note: The table entitled "Current Income Standards
of Eligibility," which immediately followed, was deleted pursuant
to the direction of the Town.
All property owners who wish to apply for the
local tax deferral option may do so from February 1 through August
1 annually with the Town Assessor. Upon application, all applicants
must provide proof of all forms of income from the prior calendar
year. All approved applicants will be required to refile biennially
with the Town Assessor.
Upon approval of the application by the Town
Assessor, a lien shall be filed annually by the Collector of Revenue
with the Mansfield Town Clerk. This lien will be for the amount of
tax annually adjusted with a five-percent interest rate per annum
that shall not be compounded. This lien shall have priority in the
settlement of the applicant's estate.
After the processing of all other exemptions
that the eligible applicant may also qualify for (e.g. Veterans Exemption,
Circuit Breaker, Additional Veterans Exemption, etc.), the eligible
applicant shall receive a tax adjustment for the local tax deferral
option based upon a sliding scale determined by need. The sliding
scale for 1989 is as follows:
|
Sliding Scale for Tax Adjustment Determination
| |||
|---|---|---|---|
|
Income Eligibility Standards
|
Maximum Tax Deferral Percentage
| ||
|
Over
|
To
|
Married
|
Single
|
|
$0
|
$9,000
|
100%
|
80%
|
|
$9,001
|
10,000
|
100%
|
80%
|
|
$10,001
|
11,000
|
100%
|
80%
|
|
$11,001
|
12,000
|
90%
|
70%
|
|
$12,001
|
13,000
|
90%
|
70%
|
|
$13,001
|
14,000
|
80%
|
60%
|
|
$14,001
|
15,000
|
80%
|
60%
|
|
$15,001
|
16,000
|
70%
|
50%
|
|
$16,001
|
17,000
|
60%
|
40%
|
|
$17,001
|
18,000
|
50%
|
30%
|
|
$16,001
|
19,000
|
40%
|
20%
|
|
$19,001
|
20,000
|
40%
|
20%
|
|
$20,001
|
21,000
|
30%
|
15%
|
|
$21,001
|
21,600
|
20%
|
10%
|
Applicants who have life-use are not the record
owner of their permanent domicile: however, they may qualify for a
deferral benefit under the local tax deferral option if the deed filed
for life-use specifically indicates that the applicant is responsible
for the annual property taxes.
A.
Upon the death of a local tax deferral option beneficiary
who is elderly, the surviving spouse may continue to receive this
tax deferral if he or she is 50 years of age or older as of the date
of the primary applicant's death. The surviving spouse will be required
to refile biennially with the Town Assessor and to meet all other
program eligibility guidelines. Once a surviving spouse does not qualify
for the local tax deferral option for any reason other than age, he
or she shall not be eligible to continue with this tax deferral.
Applicants domiciled in a property held in trust
may be eligible for the local tax deferral option if they can successfully
prove that prior to the formation of the trust they were legally domiciled
in the property seeking local tax deferral status, and if they can
successfully demonstrate that they are currently responsible for the
payment of annual property taxes.
Upon the death of a qualified applicant, or
upon the recording of any instrument with the Mansfield Town Clerk
indicating that the local tax deferral option beneficiary is no longer
the primary recipient of the local tax deferral benefit, and that
there is no surviving spouse eligible to assume continuation of the
benefit, the tax deferral status shall be removed, and the current
assessment for that assessment year shall be prorated.
This article shall apply to annual real property
taxes as are due and payable for the fiscal year beginning July 1,
1990 and all subsequent fiscal years.
