[Adopted 1-17-1990 by Ord. No. 90-01 (§ 16-6 of the 1987 Code)]
The Town of Suffield adopts the provisions of Connecticut General
Statutes § 12-129n to provide tax relief to the elderly
and disabled.
A.
To the eligible, the elderly or disabled taxpayer shall complete
an application and must have qualified for the State of Connecticut
tax credit relief for elderly and disabled homeowners and meet the
financial requirements under the provisions of §§ 12-129b
to 12-129d, inclusive, and §§ 12-170aa to 12-170cc,
inclusive, of the General Statutes, as the same may be amended from
time to time.
[Amended 12-19-2019]
B.
The basic requirements that must be met in order for tax relief under
the homeowner program to be granted by the State of Connecticut are:
(1)
Filing
period for application. Any property owner, believing himself/herself
entitled to a tax reduction under the program, must make application
to the Assessor of Suffield between February 1 and May 15 of the calendar
year following the October 1 Grand List date for which tax relief
is sought. Claimant must reapply for subsequent qualification on a
biennial basis.
(2)
Age
and disability requirement. Claimant (or spouse, if domiciled together)
must have been 65 years of age by the end of the calendar year preceding
the filing requirement. Totally disabled persons regardless of age
are eligible.
(3)
Residence/tenancy
requirement. Claimant must own and reside at the property for which
tax relief is sought, or he/she must hold a tenancy for life use or
for a term of years in such property, which tenancy makes him/her
liable for the payment of property taxes under Connecticut General
Statutes § 12-48. Such ownership which must constitute the
claimant's principal or legal residence and must have been effective
on or before October 1 of the current assessment year.
The Assessor for the Town of Suffield is delegated the authority
to administer this program and promulgate such forms, rules, and regulations
necessary, consistent with this article and state law. The Assessor
shall further adopt a form to implement the provisions of Connecticut
General Statutes § 12-129n(f).
The Town tax relief benefit will be calculated as follows: tax
minus state benefit minus 25% of original tax bill equals Town credit
which in no event may exceed the state benefit. The Town credit so
calculated will be deducted from the taxpayer's July tax bill.
Any person who wishes to claim said exemptions may file a written
application with the Assessor's office.
