[Adopted 11-15-2004 (Ch.
10, § 10-5, of the Town Code)]
The purpose and intent of this article is to establish a tax
relief program in accordance with C.G.S. § 12-129n, as amended,
to assist elderly or disabled residents of the Town of Woodbury with
their real property taxes. Eligible participants will receive a tax
abatement applied against their principal residence, in addition to
the abatement provided under C.G.S. § 12-129b, pro rata
to the participant's percentage of ownership of the subject property.
A.
The total amount of property tax relief that may be had with respect
to any property, when combined with any tax relief for which such
taxpayer may be eligible in accordance with C.G.S. §§ 12-129b
to 12-129d inclusive, or § 12-170aa, shall not exceed in
the aggregate 75% of the subject property tax.
B.
The property tax relief shall apply only to the residence itself,
its immediate outbuildings, and the building lot on which the residence
is located, up to the amount of the minimum lot size specified for
the zoning district in which the lot is located.
C.
The total of all tax relief granted under the provisions of this
tax relief program shall, in any fiscal year, not exceed 0.5% of the
total real estate property tax assessment in the Town of Woodbury
in the preceding fiscal year. In the event the total calculated tax
relief would exceed the above limitations, the individual abatements
shall be reduced on a pro-rata basis.
[Amended 5-21-2018]
Any person who owns real property in the Town of Woodbury or
who is liable for the payment of taxes thereon under C.G.S. § 12-48
and who occupies that property as his or her principal residence,
or held in trust for and occupied by such resident as his or her principal
residence, shall be eligible for real property tax relief pursuant
to C.G.S. § 12-129n in the form of a tax credit, provided
that all of the following conditions are met:
A.
Such person is:
(1)
Sixty-five years of age or over at the close of the calendar year
preceding the period in which a claim for relief is filed; or whose
spouse living with him or her is 65 years of age or over at the close
of the calendar year preceding the period in which a claim for relief
is filed; or such person is 60 years of age or over and the surviving
spouse of a taxpayer qualified in Woodbury under this article at the
time of his or her death or with respect to real property on which
such applicant or his or her spouse is liable for taxes under C.G.S.
§ 12-48; or
(2)
Under 65 years of age 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
disability plan, including the Railroad Retirement Act and any government-related
teacher's retirement plan, in which requirements with respect to qualifications
for such permanent total disability benefits are comparable to such
requirements under social security.
B.
The applicant and/or his/her spouse under Subsection A(1) or (2) above must have been a real property taxpayer of the Town of Woodbury for one year immediately preceding their receipt of tax benefits under this article and meet the requirements with respect to maximum income allowance during the calendar year preceding the year in which the application is made for the tax credit provided in this article.
C.
The applicants must own and occupy the real property in the Town
of Woodbury for which this tax credit is claimed as their principal
residence, or the property must be held in trust for and occupied
by such resident as his or her principal residence. "Principal residence"
shall be defined as residency of at least 183 days per year in each
of the three years prior to the application and in each abated tax
year thereafter. A surviving spouse is not required to have had an
ownership interest in the property prior to the applicant's death,
but must be the record owner of the property within 12 months thereafter
and meet the other requirements as set forth in this article.
D.
An applicant(s) shall individually, if unmarried, or jointly, if
married, demonstrate an adjusted gross income of $36,900 or less,
in accordance with the guidelines set forth below, during the calendar
year preceding the filing of his/her application. Applicants shall
demonstrate such "qualifying income," as defined in Form M-35H of
the State Circuit Breaker application, Section 7, from social security
benefits and all other income, by producing his/her Internal Revenue
Service Form 1040.
E.
In addition to meeting the "qualifying income" standards as set forth
in this tax relief program, the applicant must first apply for "Circuit
Breaker" tax relief provided by the State of Connecticut. If the applicant
is denied eligibility for tax relief granted under one or more of
the State Circuit Breaker programs, the Assessor shall deny the applicant
the local share of tax relief, remove the applicant from the abatement
records, and bill him/her for the full real estate tax due; provided,
however, that an unmarried applicant with an income between $26,100
and $36,900 and a married applicant with an income between $31,900
and $36,900 shall not be required to apply for or be granted state
Circuit Breaker benefits.
F.
All taxes due and payable to the Town of Woodbury must be paid and
not be in arrears to maintain eligibility under this tax relief program.
A.
The Town of Woodbury shall provide tax abatement to qualified applicants
on a graduated basis in accordance with the Connecticut General Statutes,
the Office of Policy and Management, and as recommended by the Town
Assessor and approved by the Board of Selectmen.
[Amended 5-21-2018]
B.
The property tax abatements provided by this article shall be in
addition to those benefits available to qualified taxpayers under
C.G.S. §§ 12-129b to 12-129d, inclusive, 12-129h, and
12-170aa, provided that the Town and state benefits in any one year
shall not exceed 75% of the real property tax, as determined by the
Assessor within the applicable tax year, which would have been imposed
on a qualified taxpayer in the absence of such state statute and this
tax relief program.
A.
Applications for this tax relief program must be made to the Assessor's
office between February 1 and May 15. The applicant shall present
to the Assessor, in substantiation of his/her application, a copy
of his/her federal income tax return for the calendar year immediately
preceding the year of application, or, if not required to file a return,
such other evidence of qualifying income which the Assessor may reasonably
require to establish compliance with the income qualifications provided
in this article. The applicant, or his/her authorized agent, shall
sign a sworn affidavit affirming the accuracy of the statements in
the application. Any falsifications of information required in any
such application shall result in a denial and/or revocation of tax
relief with respect to such applicant and/or repayment and recapture
by the Town of Woodbury of any and all tax relief granted the applicant
pursuant to this program. In addition to any penalties provided for
by the Connecticut General Statutes, a taxpayer who fraudulently obtains
tax benefits under this program shall be liable for repayment of the
abated taxes, interest and any cost of collecting same, including
court costs and reasonable attorney fees.
B.
When the Assessor has determined that the applying taxpayer is entitled
to tax relief under this program, he shall compute the amount of such
tax relief and cause a tax credit to be issued in such form as to
permit the Tax Collector to reduce the amount of tax levied against
the taxpayer and make proper record thereof. A copy thereof shall
be delivered to the applicant.
C.
In any case where title to real property is recorded in the name
of a taxpayer or in the name of his or her spouse, who is eligible
for tax relief hereunder, and in the name of any other person or persons,
the tax relief hereunder shall be prorated to allow a tax credit equivalent
to the fractional share in the property of such taxpayer or spouse,
and the persons not otherwise eligible for tax relief shall not receive
any tax credit. Furthermore, if such property is a multiple-family
dwelling, such relief shall be prorated to reflect the fractional
portion of such property occupied by the qualified applicant or his/her
qualified surviving spouse.
D.
The tax relief granted under this program shall, in each case, be for a term to correspond with the state Circuit Breaker program. A complete and timely application, as specified in Subsection A above, shall be required for each subsequent period of tax relief under this program.
E.
In the event the real property of a qualified applicant is sold,
assigned, granted, or conveyed during the fiscal year when a credit
is applicable, regardless of whether such transfer, assignment, grant
or conveyance was voluntary or involuntary, the amount of the tax
credit shall be prorated by the office of the Town Assessor.
F.
The Assessor and Tax Collector shall provide such forms and institute
such procedures as may be required for the Circuit Breaker program
and shall modify such form as may be necessary to implement this tax
relief program.
G.
All applications for this program, any federal income tax returns
or other personal financial documentation filed therewith, and any
additional evidence of qualifying income that the Assessor may require
to determine eligibility for this program shall be kept confidential
and not open to public inspection; provided, however, that the Tax
Collector, Board of Finance and Board of Selectmen shall be allowed
access to any such information as may be required in their official
capacity.
H.
In determining the primary residency eligibility of the applicant,
the Assessor may utilize and rely on the authenticity of the following:
This program shall commence with and be applicable to the Grand
List of October 1, 2004, and all subsequent Grand Lists thereafter
until modified or repealed by vote of the Board of Selectmen.
Any person aggrieved by the decision of the Assessor relative
to this article may appeal to the Board of Selectmen.
