Town of Wallingford, CT
New Haven County
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Table of Contents
Table of Contents
[Adopted 10-27-2015 by Ord. No. 608][1]
[1]
Editor's Note: This ordinance also repealed former Article X, Additional Exemption for Senior Citizens and Disabled Persons, adopted 12-2-2008 by Ord. No. 559.
The Town of Wallingford hereby enacts a tax deferral program for eligible senior citizens and disabled persons in addition to the tax deferral provided by Chapter 203, Taxation, Article Ill, of the Code of the Town of Wallingford, pursuant to the authority of § 12-129n of the Connecticut General Statutes.
To qualify for tax relief under this article, an applicant or his spouse, as of the October 1 assessment date for which application is made, shall:
A. 
Be either the record owner of, or hold a life use in, the real property which he occupies as his principal residence. (In the case of a married couple, either the husband or wife may own or hold a life use in the property for which tax relief under this article is claimed.);
B. 
Meet one of the following requirements:
(1) 
Be 65 years of age or older; or
(2) 
Be the surviving spouse of a taxpayer, who had been receiving tax relief from the Town, under § 12-129n of the General Statutes, at the time of his death; or
(3) 
Be receiving permanent total disability benefits from one of the following:
(a) 
The Social Security Administration; or
(b) 
A federal, state or local government retirement or disability plan (including that provided by the Railroad Retirement Act[1] and any government-related teacher's retirement plan) containing qualification requirements comparable to those of the Social Security Administration.
[1]
Editor's Note: See 45 U.S.C.A. § 231t et seq.
C. 
Have qualifying income which does not exceed the applicable maximum amount as provided under § 12-811 of the General Statutes as increased by the sum of $10,000.
D. 
The qualified homeowner must own and occupy, as his or her primary residence, the property for at least one year immediately preceding the first year of the deferment.
E. 
The qualified homeowner must occupy the residence more than 183 days of each calendar year.
F. 
Total deferment, for all years, shall not exceed 50% of the assessed value of the property.
G. 
No application shall be granted to any person who, at the time of the application, owes delinquent real estate taxes to the Town.
Any person entitled to property tax relief under this article shall make application biennially for such tax relief to the Assessor and, upon approval, shall execute an agreement for tax deferral under this article between February 1 and the 15th day of May on the Grand List year in which the tax relief is to begin.
A. 
The deferral for any qualified applicant shall be 75% of the property tax. The deferred taxes shall be subject to simple interest at the rate of 4% per annum except as the rate may be increased as hereinafter provided.
B. 
The deferred taxes shall be due and payable as follows:
(1) 
Upon the transfer, assignment or sale of the property (except as to a qualifying spouse), the taxes are due and payable. Delinquent interest begins to accrue from the date of such transfer, assignment or sale if not paid on such date.
(2) 
Upon the death of the qualified homeowner, or, if the homeowner no longer occupies the property as a primary residence, the deferral shall terminate (except as to a qualifying spouse) and the taxes deferred shall be due and payable as set forth herein. The taxes deferred shall be payable with interest at the rate of 4% within nine months of the death or date of ineligibility. If not paid within nine months, the deferred taxes shall become delinquent and interest shall begin to accrue at the delinquent interest rate.
Taxes deferred under this article shall be subject to a lien for that part of the taxes which have been deferred, including any interest. Such lien shall exist from the first day of October in the year previous to that in which the first installment of the tax would have become due and payable, but for deferral under this article, and continue in existence until paid.