[Adopted effective 6-2-2011 (Ch. 10, Art. II, of the 1981 Code)]
The Town hereby enacts tax relief for the elderly pursuant to
§ 12-129n of the General Statutes for eligible residents
of the Town for the fiscal years commencing July 1, 1979. This article
shall be subject to an annual review by the Board of Selectmen on
or before its anniversary date.
Any person who owns real property within the Town or who is
liable for the payment of taxes thereon pursuant to § 12-48
of the General Statutes and who occupies said real property as a resident
shall be entitled to tax relief pursuant to § 12-129n of
the General Statutes, provided that they meet the conditions of eligibility
set forth in this article.
No tax relief shall be provided unless and until the applicant
shall meet all of the following conditions to the satisfaction of
the Tax Collector of the Town:
A.
Such person is 65 years of age or over by December 31 of the preceding
year, or such person's spouse is 65 years of age or over by December
31 of the preceding year and resides with such person.
B.
Such person has resided at and paid real estate taxes on a residence
located in the Town for a period of one year prior to such person's
application for tax relief under the abatement and deferment programs
and for a period of 10 years under the tax freeze program.
C.
The real property for which the tax relief is claimed is the house
and house-lot which is the principal residence of such person and
is occupied more than 183 days of each year by such person.
D.
Such person shall have applied for real property tax relief under
any state statutes for which such person is eligible. If such applicant
has not applied for such tax relief under any state statute because
such person is not eligible, the applicant shall so certify by filing
on a form acceptable to the Tax Collector an affidavit testifying
to such person's state ineligibility.
E.
The application for tax relief has been made after such person has
become eligible to apply as provided herein.
F.
Provision shall be made for the rights of the surviving spouse of
the taxpayer, as provided in § 12-129n of the General Statutes,
whereby a person who is 60 years of age or over by December 31 of
the preceding year is qualified for tax relief under this article
if such person is the surviving spouse of a taxpayer who qualified
for tax relief under this article or a previous ordinance at the time
of such taxpayer's death.
G.
Such person shall have individually, if unmarried, or jointly, if
married, total income of not more than $49,000 for abatement, $125,000
for deferments and $100,000 for freezes. For purposes of this section,
total income shall include all income from whatever source, including
but not limited to social security income, interest, IRA, or pension
distributions, whether or not such income is totally or partially
exempt from taxation. In making a determination of total income, the
Tax Collector shall not take into consideration any net loss or losses
of the applicant whatsoever.
H.
As to any parcel of real estate, no relief granted pursuant to this article shall exceed in the aggregate, the maximum relief allowed under § 179-26 of this article. In any case where title to such real property is recorded in the name of an applicant (or the applicant and his or her spouse who is eligible for a tax abatement) and any other person or persons (including a corporation or banking institution), such tax relief shall be prorated to the fractional share of such real property owned by such applicant (or the applicant and his or her eligible spouse). If such real property is a multiple-family dwelling, such relief shall be prorated to reflect the fractional portion of such real property occupied by such applicant (or the applicant and his or her eligible spouse) as provided by state law. Where one or more co-owners occupy said real property as their principal residence, the income of all such co-owners shall be included in the calculation of eligibility, and, if eligible, shall be entitled to a pro rata tax abatement equal to their fractional share of ownership.
I.
No tax relief shall be given under this article to any person who
owes delinquent taxes to the Town. For purposes of this article taxes
abated, deferred or frozen pursuant hereto shall not be considered
delinquent.
A.
No tax relief provided to a person by this article, together with all other real property tax relief benefits obtained by said person from the state pursuant to state law, shall exceed a total amount in dollars calculated by multiplying $400,000 times the annual mill rate (as set by the Board of Finance following the annual Town budget meeting) times 75% or an amount calculated in accordance with § 179-27, whichever is lesser.
B.
The aggregate of all abatements, plus all deferments, plus all tax
freezes for a given fiscal year shall not exceed $600,000. This article
and the aggregate limits set in it are subject to adjustments by a
majority vote of the Board of Selectman with the approval of the Board
of Finance.
C.
All abatement requests will be funded first, followed by deferral
requests, and if the requests for any program exceed the aggregate
limit, then such requests will be prorated.
Tax relief shall be in the form of an abatement (forgiveness
of a portion of the tax due), deferment (postponement of payment of
a portion of the tax due), freezing (delaying increases) or a combination
thereof.
A.
Abatement.
(1)
No applicant shall be entitled to an abatement of taxes where the
applicant has a net worth (based on the Assessor's full fair
market valuation of the property, plus the applicant's and his
or her spouse's other real and liquid assets, less the outstanding
balance on mortgages and/or loans) in excess of $1,000,000.
B.
Deferment.
(1)
An applicant shall be entitled to a deferment of taxes due even where the applicant's net worth exceeds $1,000,000, provided that all applicable conditions have been met. The maximum assessed value of any property eligible for tax deferment under this Subsection B shall be $400,000. In the event that an applicant meets the conditions set forth in this subsection, the Tax Collector of the Town shall record on the land records a lien against the benefited property in favor of the Town in the amount of the deferral amount.
(2)
An applicant whose income as defined in § 179-25G of this article does not exceed $75,000 shall be entitled to a deferment not to exceed a maximum of 75% of the tax due.
(3)
An applicant whose income as defined in § 179-25G of this article does not exceed $100,000 shall be entitled to a deferment not to exceed a maximum of 50% of the tax due.
(4)
An applicant whose income as defined in § 179-25G of this article does not exceed $125,000 shall be entitled to a deferment not to exceed a maximum of 25% of the tax due.
(5)
An applicant who qualifies for an abatement of 60% under § 179-27A(3) of this article may also apply for a deferment of taxes in an amount not to exceed 15% of the tax due.
C.
Freezing.
(1)
An applicant shall have the real estate taxes frozen at the level
of the tax due for the year immediately preceding the date the homeowner
applies as provided herein, even where the applicant's net worth
exceeds $1,000,000, provided that all applicable conditions have been
met. The freeze shall apply to the taxes owed on the first $800,000
of assessed value. In the event that an applicant meets the conditions
set forth in this subsection, the Tax Collector of the Town shall
record on the land records a lien against the benefited property in
favor of the Town in the amount of the frozen amount. This article
and the limits on assessed value may be adjusted by a majority vote
of the Board of Selectmen with the approval of the Board of Finance.
The Tax Collector shall deduct from the tax bill of each person who shall have satisfied all of the conditions as above set forth the amount calculated in accordance with §§ 179-26 and 179-27, except that a lesser deduction shall be made when and to the extent required to insure that:
A.
No person's normal real estate tax shall have been reduced by
more than 75% by virtue of said relief provided by this article, together
with all real property tax relief benefits obtained by said person
from the state pursuant to state law.
B.
The tax deferment shall not exceed an amount calculated in accordance with § 179-26. In the event of co-ownership of the property, the applicant's tax deferment shall be pro rated based upon his/her fractional share of ownership, regardless of the income of any other co-owner(s).
C.
The tax freeze shall not exceed an amount calculated in accordance with § 179-26. In the event of co-ownership of the property, the applicant's tax freeze shall be pro rated based upon his/her fractional share of ownership, regardless of the income of any other co-owner(s).
D.
The total tax relief granted under the provisions of this article
for any tax year shall not exceed an amount equal to the maximum percentage
of the total real property tax assessed in the Town in the preceding
year as set forth in § 12-129n(c) of the Connecticut General
Statutes, as may be amended from time to time. In the event that the
total of such relief shall exceed said maximum percentage, then the
total of such relief shall be reduced to an amount not to exceed said
maximum amount, and each person receiving tax relief shall have his/her
relief reduced on a pro rata basis.
A.
Lien.
(1)
Deferment. Any taxpayer whose taxes have been deferred pursuant to § 179-27B of this article shall be deemed to have consented to the placement against the real property for which relief is sought a lien in the amount of the tax deferment granted under this article. Any tax deferred under this article, together with interest and fees thereon, shall be due and payable in full within 14 years from the effective date of the lien or upon the sale or transfer of all or any interest in said real property or upon the death of the owner (unless another qualifying owner occupies the real property, then, in that event, upon the death of the qualifying owner) whichever shall occur sooner. In the event that it becomes necessary to institute legal proceedings to collect/foreclose such a lien, the Town shall be entitled to any legal fees and costs allowed by law.
(2)
Freeze. Any taxpayer whose taxes have been frozen pursuant to § 179-27C of this article shall be deemed to have consented to the placement against the real property for which relief is sought a lien in the amount of the tax freeze granted under this article. Any tax frozen under this article, together with fees thereon, shall be due and payable in full within 14 years from the effective date of the lien or upon the sale or transfer of all or any interest in said real property or upon the death of the owner (unless another qualifying owner occupies the real property, then, in that event, upon the death of the qualifying owner) whichever shall occur sooner. In the event that it becomes necessary to institute legal proceedings to collect/foreclose such a lien, the Town shall be entitled to any legal fees and costs allowed by law.
B.
Interest.
(1)
Deferment. Any such lien described in § 179-29A(1) of this article shall bear simple interest at an annual rate of prime plus 50 basis points (1/2%). The interest rate for the current fiscal year can be reduced by the Board of Selectmen, but not raised, retroactively during the year if economic conditions warrant it. The rate of interest shall not exceed the rate permitted municipalities for delinquent taxes as set forth in § 12-145 and § 12-146 of the Connecticut General Statutes as may be amended from time to time.
(2)
Freeze. Any such lien described in § 179-29A(2) of this article shall bear no interest.
A.
Deadline.
(1)
Abatement. In order to be entitled to an abatement as provided herein,
an application must be filed with the Tax Collector of the Town each
year after such person or such person's spouse reaches the age
of 65 years and on or before May 15 in the year of application (except
that, if May 15 shall fall on a Saturday, Sunday, or legal holiday,
the date for filing such application shall be extended to the next
business day after May 15). The Tax Collector shall notify the applicant
in writing of the acceptance or denial of the application.
(2)
Deferment. In order to be entitled to a deferment as provided herein,
an application must be filed with the Tax Collector of the Town each
year after such person or such person's spouse reaches the age
of 65 years and on or before May 15 in the year of application (except
that, if May 15 shall fall on a Saturday, Sunday, or legal holiday,
the date for filing such application shall be extended to the next
business day after May 15). The Tax Collector shall notify the applicant
in writing of the acceptance or denial of the application.
(3)
Freeze. In order to be entitled to a freeze as provided herein, an
application must be filed with the Tax Collector of the Town each
year after such person or such person's spouse reaches the age
of 65 years and on or before May 15 in the year of application (except
that, if May 15 shall fall on a Saturday, Sunday, or legal holiday,
the date for filing such application shall be extended to the next
business day after May 15). The Tax Collector shall notify the applicant
in writing of the acceptance or denial of the application.
B.
Supporting documentation. An application for tax relief benefits
under this article shall be accompanied by a copy of the applicant's
filed federal income tax return for the immediately preceding year,
a properly executed IRS Form 4506 (request for copy of tax form),
together with such other verification of income, financial affidavits,
and sworn schedule of assets as the Tax Collector may require. Falsely
reporting total income or information in connection with requesting
tax relief may result in loss of benefits provided pursuant to this
article.
In determining income eligibility levels to qualify for tax
abatement, deferment and/or freeze, an applicant's income will
be adjusted downward for medical expenses which exceed the 7 1/2%
of adjusted gross income as permitted by the Internal Revenue Service.
To the extent permitted by applicable state and federal law,
applications filed under this article shall be afforded the same confidentiality
by the Tax Collector's office as is required to be afforded to
applications for tax benefits under § 12-170aa(f) of the
Connecticut General Statutes.
