[Adopted 10-5-2011 (§ A.22 of the Town Code)]
The Town of Marlborough hereby enacts a tax credit for elderly and disabled homeowners pursuant to § 12-129n of the Connecticut General Statutes for eligible residents of the Town of Marlborough on the terms and conditions provided herein. The program is enacted for the purpose of assisting such homeowners with a portion of the costs of property taxation. This program shall be known as the "Marlborough Optional Elderly or Disabled Tax Relief."
A. 
An applicant shall meet the following criteria to be eligible for this program:
(1) 
Such person is 65 years of age and over at the close of the preceding calendar year or whose spouse, living with him or her, is 65 years of age or over or 60 years of age or over and the surviving spouse of a taxpayer qualified in Marlborough under this program at the time of his or her death; or
(2) 
Under age 65 and eligible in accordance with applicable federal regulations to receive permanent total disability benefits under social security, or has not been engaged in employment covered by social security and accordingly has not qualified for benefits thereunder, but has 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 teachers' retirement plan, in which requirements with respect to qualifications for such permanent total disability benefits are comparable to such requirements under social security; and
(3) 
Applicants under Subsection A(1) or (2) above must have paid real estate taxes in the Town of Marlborough for the five years immediately preceding their receipt of tax benefits under this section and meet the requirements of the Town of Marlborough with respect to maximum income allowable during the calendar year preceding the year in which application is made for the tax relief provided herein.
(4) 
No such property tax relief, together with any relief received by any such resident under the provisions of C.G.S. §§ 12-129b to 12-129d, inclusive, and 12-170aa shall exceed, in the aggregate, the total amount of the tax which would, except for said C.G.S. §§ 12-129b to 12-129d, inclusive, 12-170aa and this section, be laid against the taxpayer.
(5) 
Any tax relief granted in accordance with this program shall not disqualify such resident with respect to any benefits for which such resident shall be eligible under the provisions of C.G.S. §§ 12-129b to 12-129d, inclusive, and 12-170aa, and any such tax relief provided under this section shall be in addition to any such benefits for which such resident shall be eligible under said sections; provided, however, that the total tax relief available under all such programs, together with this program, shall not exceed 75% of the tax that would otherwise be payable absent all such programs.
(6) 
No person delinquent in payment of his/her real or personal property taxes to the Town of Marlborough shall be eligible for real property tax relief pursuant to this program.
(7) 
An applicant may not be simultaneously registered for or receiving a similar tax relief benefit in any other municipality.
(8) 
Any benefits accruing pursuant to this Optional Elderly or Disabled Tax Relief Program shall cease immediately upon the death of the eligible taxpayer, provided the eligible taxpayer's spouse does not qualify for relief under this program, and shall be prorated for the year in which the taxpayer dies.
B. 
Applicants shall be eligible for real property tax relief as set forth herein, provided all of the following conditions are met:
(1) 
Such person has been a resident of the Town of Marlborough for a period of five years prior to the October 1 assessment date and shall occupy such property as his or her principal residence. "Principal residence" shall be defined as that real property occupied as his or her residence for more than 183 days of each calendar year.
(2) 
If during a tax year a qualifying taxpayer dies leaving a spouse who would also qualify under this program, the surviving spouse shall be entitled to receive the remaining benefits for that tax year.
(3) 
If any person entitled to the tax credit pursuant to this program sells the property upon which the tax credit is granted, no additional tax credit shall be allowed for his or her interest in the property for any fiscal years commencing after the date of such sale of the property; and provided, further, that the purchaser of the property shall pay the Town of Marlborough a pro-rated share of the tax credit the same as provided to the State of Connecticut by § 12-170aa(i) of the Connecticut General Statutes.
Application for benefits under this program shall:
A. 
Be made on forms provided by the Town Assessor of the Town of Marlborough and shall be accompanied by a copy of the applicant's most recent federal tax returns or other documentation of all income and residency status satisfactory to the Assessor.
B. 
Be filed the first year with the Assessor of the Town of Marlborough at any time between January 1 and April 15 of each year to obtain a tax credit for the next fiscal year. All approved applicants will be required to refile biennially with the Town Assessor to maintain their eligibility. There is no exception to this filing period.
C. 
Applications and other documentation presented in support of the application for tax relief shall not be open for public inspection except as may otherwise be required by law.
D. 
The penalty for filing an application containing a false statement of any kind shall include the refund by the taxpayer of all tax relief granted hereunder together with interest at the rate of 18% per annum.
A. 
The Assessor of the Town of Marlborough shall determine whether each applying taxpayer is entitled to a tax credit under this program and shall compute the amount of tax credit to which each qualified taxpayer is entitled and advise the Tax Collector in what amount to reduce the amount of the tax levied against the taxpayer.
B. 
The Assessor is hereby authorized to implement this program and to adopt such rules and regulations, consistent with C.G.S. § 12-129n, as may be necessary for the proper administration of this program.
A. 
The applicant's qualifying income is the income of the applicant and the applicant's spouse, as applicable, or as defined in the State Guidelines for Elderly and Totally Disabled Tax Relief Programs. Income shall include adjusted gross income as defined in the Internal Revenue Code of 1954, as amended; social security benefits; railroad retirement benefits; income from other tax-exempt retirement and annuity sources; as well as any other taxable and nontaxable income, including without limitation rental income and gifts or contributions to living expenses made by any individual other than the applicant's spouse if that individual is 22 years of age or older and his or her principal residence is the applicant's property.
B. 
Specifically excluded from qualifying income are social security payments made on behalf of a dependent person, casualty loss reimbursement by insurance companies, grants for disaster relief and life insurance proceeds.
A. 
An otherwise qualified individual who has an income equal to or less than the maximum allowable qualifying income level for unmarried homeowners, as indicated on the schedule of qualifying income contained within C.G.S. § 12-170aa(c), shall be eligible for tax relief in the amount of $500, subject to the other limitations of this Optional Elderly or Disabled Tax Relief Program.
B. 
An otherwise qualified individual who has an income greater than the maximum allowable qualifying income level for unmarried homeowners, but less than or equal to the maximum qualifying income level for married homeowners, as both are indicated on the schedule of qualifying income contained within C.G.S. § 12-170aa(c), shall be eligible for tax relief in the amount of $300, subject to the other limitations of this Optional Elderly or Disabled Tax Relief Program.
The total abatement of property tax revenue which may be granted by the Town of Marlborough pursuant to the provisions of this program shall not exceed an amount equal to 10% of the total real property tax assessed in the Town of Marlborough in the preceding tax year. If the number of qualified applications in any year exceeds this amount, the tax relief will be prorated equally among all qualifying applicants.
The Assessor shall review applications and information provided by applicants seeking tax credits under this program. The Assessor shall determine eligibility of applicants no later than May 15 of each year and notify the Tax Collector of the amount of tax credit.
Any applicant aggrieved by any act or determination of the Assessor may appeal to the Board of Selectmen in accordance with the following procedure:
A. 
The applicant shall, in writing on a form prescribed by the Assessor and within five business days of the act or final determination of the Assessor of which the applicant claims to be aggrieved, submit his or her appeal to the Board of Selectmen.
B. 
The Board of Selectmen shall date stamp the appeal and, within seven calendar days thereof, not including the date of receipt, schedule a hearing thereon, such hearing to be not later than 14 calendar days thereafter and shall then notify the applicant, in writing by first-class mail, postage prepaid, of the date, time and place of the Board of Selectmen's hearing of the applicant's appeal.
C. 
At the hearing, at which the applicant may be represented by legal counsel or otherwise, the applicant shall present evidence in support of the claimed basis of appeal. The hearing shall be informal, and the Board of Selectmen may request such additional information from the aggrieved applicant and/or the Assessor as the Board of Selectmen deems necessary and appropriate to render a full and fair decision upon the applicant's appeal.
D. 
The hearing pursuant to this section may be adjourned for the purpose of obtaining evidence not immediately available, but in any case, the Board of Selectmen shall render a written decision, which decision shall be final and not subject to further appeal, by no later than the 14th calendar day following the Board of Selectmen's receipt of the applicant's appeal.
This tax relief program shall be reviewed by the Board of Selectmen and by the Board of Finance in the second year after implementation and then every two years thereafter, or as deemed necessary. The Board of Finance will make recommendations for continuation, modification or termination of this program to the Board of Selectmen.
This tax relief program will be effective with the Grand List of October 1, 2011, and thereafter.