[Adopted 9-24-2002]
A reduction in property tax, as authorized by C.G.S. § 12-129n, as that section may be amended or recodified from time to time, is hereby authorized for those persons meeting the eligibility requirements set forth in this article. The amount of the reduction authorized hereunder shall be equal to the tax credit received by the taxpayer pursuant to C.G.S. § 12-170aa as that section may be amended or recodified from time to time.
A taxpayer shall be eligible for the additional reduction authorized by this article, provided that said taxpayer meets the age and/or disability criteria set forth in C.G.S. § 12-129n(a), as that section may be amended or recodified from time to time, and further provided that said taxpayer meets the income criteria necessary to qualify for a forty percent tax credit or more pursuant to C.G.S. § 12-170aa as that section may be amended or recodified from time to time, if married, or a thirty-percent credit or more, if unmarried.
[Added 3-13-2007]
A. 
A freeze on the real property taxes, as authorized by Sections 1 and 2 of Public Act 06-176, as that Public Act may be codified, recodified or amended from time to time, is hereby authorized for those persons meeting the mandatory application and eligibility requirements set forth in said Act.
B. 
In determining eligibility for the tax freeze authorized by this section, the value of the applicant's assets shall not be considered.
C. 
The lien authorized pursuant to Section 2(c) of said Act shall not be filed against the applicant's property.
[1]
Editor's Note: Former § 161-21, establishing the effective and expiration dates of this program, was repealed 10-25-2005.