[Adopted 10-27-2015 by Ord. No. 608[1]]
[1]
Editor's Note: This ordinance also repealed former Article
III, Exemption for Senior Citizens and Disabled Persons, adopted 1-26-1993
by Ord. No. 412.
The Town of Wallingford hereby enacts a real estate property
tax deferral program for homeowners who are 65 years of age or older
or who are permanently and totally disabled pursuant to the authority
of § 12-129n of the General Statutes, commencing with the
taxes due on the Grand List of October 1, 1992.
A.
Any person who has qualified for the State of Connecticut tax relief
program for certain elderly or totally disabled homeowners pursuant
to §§ 12-170aa and 12-129b of the General Statutes
and is currently receiving property tax relief under said sections
shall be eligible for and qualify for deferral of property taxes under
this article upon proper application as hereinafter provided.
B.
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.
C.
The qualified homeowner must occupy the residence more than 183 days
of each calendar year.
D.
Total deferment, for all years, shall not exceed 50% of the assessed
value of the property.
E.
No application shall be granted to any person who, at the time of
the application, owes delinquent real estate taxes to the Town of
Wallingford.
Any homeowner entitled to property tax deferral benefits under
this article shall make application biennially for such deferral to
the Assessor and, upon approval, shall execute an Agreement for Tax
Deferral between February 1 and the 15th day of May of the Grand List
year in which the deferral is to begin.
A.
The tax deferred for any qualified homeowner shall be 100% of the
property tax owed after reductions for relief granted pursuant to
said §§ 12-170aa and 12-129b of the General Statutes
and for any other statutory credits against or exemptions from the
property tax that may be due the homeowner. The deferred taxes shall
not be subject to interest except 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 without interest 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.
Taxes deferred 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.
