[Adopted by the Board of Selectmen 7-9-1997]
Elderly residents of the Town of Orange may
apply for real property tax credit with respect to real property owned
and occupied by said residents, provided they meet the eligibility
criteria set forth in this article.
For the purposes of this article, "qualified
applicant" is a person who is 65 years of age or older, or whose spouse,
living with that person, is 65 years of age or older or 60 years of
age or older, and a surviving spouse of a taxpayer qualified in the
Town of Orange at the time of his death with respect to real property
which taxpayer and/or spouse are liable for taxes under Section 12-48
of the Connecticut General Statutes or under age 65 and eligible in
accordance with applicable federal regulations to receive permanent
total disability benefits under Social Security or have not been engaged
in employment covered by Social Security and accordingly have not
qualified for benefits thereunder, but have become qualified for permanent
total disability benefits under any federal, state or local government
retirement or disability plans, including the Railroad Retirement
Act and any government-related teachers' retirement plan, which requirements
with respect to qualifications for such permanent total disability
benefits are comparable to such requirements under Social Security
and meet the requirements which may be established by the Town with
respect to maximum income allowable during the calendar year preceding
the year in which an application is made and comply with all other
provisions of the ordinance for tax relief. A qualified applicant
must have reached the age set forth above by December 31 of the year
preceding that for which an application is made.
For the purposes of this article, "resident
status" shall be defined as follows: The applicant must have been
a Town of Orange resident taxpayer whose Orange residence was such
taxpayer's principal residence for at least one year immediately preceding
his/her receipt of benefits. Residents may apply for tax relief pursuant
to the terms of this article, provided that the property for which
tax relief is sought must be the applicant's principal residence at
the time of such application; located in Orange; and owned by the
applicant. Eligibility for benefits thereunder shall be upon applicant's
proof of ownership, resident status and financial eligibility. Any
and all municipal taxes must be paid in full prior to any tax relief
given. In order to be considered a principal residence, a minimum
of 184 days per year must be spent in residence on the subject property
by the applicant.
Benefits hereunder shall be prorated by the
office of the Town Assessor in the event of the sale or other transfer
of the affected real estate or the death of the applicant and surviving
spouse, if applicable. All qualified applicants shall notify the Town
Assessor in the event of the sale or other transfer of the affected
real estate or the death of the owner or successor owner, if applicable.
Residents shall be qualified for the Town program,
if they meet all requirements as contained within Section 12-170aa
or Section 12-129b and receive tax abatement under these sections
of the General Statutes. Applications may be submitted between February
1 and May 15 preceding the assessment date. Approved applicants shall
be required to certify continuing eligibility at least once every
two years, but in the event any provision of this article is amended,
all those receiving benefits under this article at the time of said
amendment shall be required to reapply. Failure to file an application
under Section 12-170aa by May 15, the statutory deadline, will constitute
a waiver of right to claim local real property tax relief, except
as otherwise provided by this section.
Maximum income eligibility limits are as set
from time to time for the owners' program by Connecticut General Statutes
Section 12-170aa and regulations promulgated thereunder. "Qualifying
income" is defined as adjusted gross income and tax exempt interest,
plus any other income not included in such adjusted gross income.
This definition includes taxable income not reported for federal income
tax purposes as well as nontaxable income.
A.Â
Applicants who meet the eligibility requirements shall
be provided with a flat grant in an amount not to exceed $300 per
applicant per tax year, which may be changed annually by the Board
of Selectmen, but calculation of benefits conferred hereunder shall
be exclusively based on the amount of local tax relief that the applicant
received so that in no event shall total available benefits exceed
75% of the real property taxes assessed against the applicant, with
partial benefits available to those persons who so qualify.
B.Â
The total of all tax credits granted by the Town of
Orange shall not exceed .05% of the prior year's total real estate
tax assessed in the Town of Orange.
Tax relief provided for in this article shall
be limited to resident owners of single-family residences and resident
owners of occupied structures containing four or fewer multiple-family
dwelling units. Tax relief provided pursuant to this article shall
be pro-rated to the applicant's share of ownership, or if such property
is a multiple-family dwelling, such relief shall be pro-rated to reflect
the fractional portion of such property occupied by the taxpayer.
Tax relief granted pursuant to this article
shall not disqualify eligible taxpayers from any other benefits to
which they may be entitled as provided by law.
This article shall be governed, amended and
implemented in accordance with Section 12-129n of the Connecticut
General Statutes.
