- Property Tax Exemption Program
- Tax Exemption for Blind Persons
- State Tax Credit Program for Elderly and/or Disabled Homeowners
- Local Elderly Tax Relief Program
- Retrofit Vehicles
- 100% Disabled
A property tax exemption is a reduction in an approved applicant’s real or motor vehicle property assessment that is administered by the Assessor of the town in which the applicant resides. Residency and property ownership must be established on or before the October 1 assessment date. Except where noted, proof of exemption eligibility must also be provided on or before the assessment date.
The monetary benefits realized by applicants approved for exemptions are dependent upon the local mill rate. (For example, a $3,000 property tax assessment exemption in a town having a mill rate of 31.8 equates to a monetary savings of $95.40)
State law provides a $3,000 property tax assessment exemption for property owners who are blind. In order to receive this exemption: an applicant must meet the definition of blindness set forth in Connecticut General Statute Section 12-92. Also, he/she must provide proof of such blindness to the Assessor, (i.e. certification by a qualified medical doctor). Once proof has been provided no other action by the applicant is required.
Under this program, a tax credit may be applied to the tax bill for the property in which the applicant resides. The amount of credit is up to $1,250 for married couples and $1,000 for unmarried persons. Credits are based on a graduated income scale. In order to receive this benefit:
- An applicant or their spouse must be 65 or older by the end of the previous calendar year, be 100% disabled (per social security), or be 50 or older and be a surviving spouse of a recipient
- Must reside as the owner ( or have life use of property) as of October 1 of the year before applying
- Income requirements are updated annually
- He/she must file an application with the Assessors Office between February 1, and May 15. Proof of income received in the previous calendar year must be provided. Following approval of the initial application by the Assessor, the applicant must re-file biennially. In the period between filings, applicants must notify the Assessor of any significant change in their income.
Eligibility requirements are similar as for State program. This program provides benefits to those with slightly higher income levels, and those receiving State benefits. Income requirements are updated annually. Applications filed biennially between February 1 and May 15.
Owners of vehicles which are used exclusively for the purpose of transporting medically incapacitated individuals without payment are eligible for a 100% assessment exemption on this vehicle. The exempted vehicle must be specially equipped or significantly modified in order to accommodate the incapacitated individual. Applications for this exemption must be submitted prior to November 1 each year.
Property to the amount of one thousand dollars in assessment belonging to, or held in trust for, any resident of this state who (1) is eligible, in accordance with applicable federal regulations, to receive permanent total disability benefits under Social Security, (2) has not been engaged in employment covered by Social Security and accordingly has not qualified for benefits thereunder but who has become qualified for permanent total disability benefits under any federal, state or local government retirement or disability plan.
Proof of eligibility must be provided to the the Assessor's Office prior to October 1st.