Local Property Tax Relief for Seniors and Disabled Durham Homeowners
Application for Property Tax Relief - Elderly and/or Totally Disabled Homeowners
Ordinance for Property Tax Relief Program Under CGS 12-129b
A. Purpose
To provide tax relief for elderly homeowners pursuant to the authority granted
under 12-129b of the Connecticut General Statutes.
B. Definitions
1.
Applicant: An individual who applies for property tax relief under this
ordinance.
2.
Married Couple Applicant: A married couple who reside together and who
apply for relief under this ordinance.
3.
Applicant's Spouse: The spouse of an applicant, other than a member of a
Married couple applicant, who resides with the applicant.
4.
Cut-off date: December 31 of the year preceding application for real
property tax relief under this ordinance.
5.
Household Qualifying Income: Income of the applicant and applicant's
spouse, or a married couple applicant. Income shall include adjusted gross income as defined in the Internal Revenue Code of 1954, as amended; social security benefits; railroad retirement benefits; income from other tax exempt retirement and annuity sources; as well as any other taxable and nontaxable income including without limitation rental income and gifts or contributions to living expenses made by any individual other than the applicant's spouse if that individual is 22 years of age or older and his or her principal residence is the applicant's household.
6.
Principal Residence: A dwelling in which an individual resides for at lease
184 days during the calendar year in question.
7.
State of Connecticut Tax Benefits: Property tax benefits available under
CGS 12-129b-d and CGS 12-170aa.
8.
Assessor: The Assessor of the Town of Durham.
9.
Tax Collector: The Tax Collector of the Town of Durham
10.
Ordinance Beneficiary: An applicant or married couple applicant who have
qualified for tax benefits under this ordinance for any given tax year.
11.
Qualified Property: Real property for which an applicant or married couple
applicant receives tax benefits under this ordinance.
12.
Terminating Transfer: A sale or conveyance of qualified property with the
result that the ordinance beneficiary no longer both (1) occupies the property as the ordinance beneficiary's principal residence and (2) owns the property or retains the obligation under CGS 12-48 to pay real property taxes on the property. Terminating transfers shall include without limitation probate distributions of qualified property to someone other than a qualified spouse. The date of a terminating transfer shall be the earlier of (1) the date the instrument of sale or conveyance, including probate distribution, is recorded or (2) 14 days from the instrument's execution.
13.
Qualified Spouse: A spouse who receives qualified property by sale or
transfer including probate distribution and who has either (a) already qualified as an ordinance beneficiary for the property or (b) becomes eligible after the transfer to qualify for benefits under this ordinance.
14.
Tax Year: The year beginning with October 1 of a calendar year and
ending on September 30 of the next calendar year.
C. Eligibility
Individuals satisfying the following conditions are eligible for tax relief under this ordinance:
1.
The applicant, at least one member of a married couple applicant, or the
applicant's spouse must have been a resident of the Town of Durham for a
period of not less than ten (10) years as of the date of the application.
2.
No applicant, member of a married couple applicant, and no applicant's
spouse shall owe delinquent property taxes of any kind to the Town of Durham.
3.
At the cut-off date:
(a)
the applicant or either member of a married couple applicant shall be at least 65 years of age OR
(b)
the applicant's spouse shall be 65 years of age OR
(c)
the applicant, either member of a married couple applicant, or the
applicant's spouse shall be under age 65 and (1) eligible in accordance with applicable federal regulations to receive total disability benefits under Social Security, or (2) 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 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.
4. The applicant or the married couple applicant shall have household
qualifying income no greater than $40,000.
5. The applicant or the married couple applicant shall (1) occupy real property
within the Town of Durham as his, her or their principal residence and (2) either own the real property so occupied or be liable to pay taxes for it under CGS 12-48 as a life tenant or a tenant for a term of years by gift or devise and (3) shall seek tax relief under this ordinance for the real property so occupied.
D. Application for Benefits
(1)
Tax relief under this ordinance shall be available for the tax year beginning October 1, 2000 and for all succeeding years.
(2)
Applications for benefits under this ordinance shall be filed annually with the Assessor as follows:
(a)
for the tax year beginning October 1, 2000, only, on or before June 15, 2001, except that any eligible taxpayer who has qualified for State of Connecticut tax benefits for the tax year beginning October 1, 2000 will be automatically qualified for real property tax relief under this ordinance for that year; and
(b)
For each tax year beginning with October 1, 2001, applications for benefits shall be filed with the Assessor during the period when applications for State of Connecticut tax benefits may be made (currently between February 1 and May 15 of the calendar year following the beginning of the tax year)
(3)
The Tax Collector and Assessor shall prescribe, with regard to
their respective duties under this ordinance, such forms and procedures as may be necessary to implement the ordinance. The Assessor shall determine the applicant's qualifications for property tax relief under this ordinance. All applications, federal income tax returns filed therewith and any additional evidence of qualifying income which the Assessor may require shall be treated as given in confidence and shall not be open to public inspection.
(4)
Each applicant or married couple applicant shall present
evidence satisfactory to the Assessor that (a) he, she or they have applied for State of Connecticut tax benefits or (b) if ineligible for State of Connecticut tax benefits an affidavit in form satisfactory to the Assessor testifying to such ineligibility for the tax year for which application is being made under this ordinance.
E.
Tax Benefits for Eligible Taxpayers
1.
Tax relief under this ordinance shall together with State of Connecticut tax benefits not exceed 75% of the real property tax for which the applicant or married couple applicant would have been liable except for the benefits under this ordinance and the State of Connecticut tax benefits.
2.
Except as limited by the previous paragraph, the real property tax relief provided under this ordinance shall be in addition to State of Connecticut tax benefits.
F.
Forfeiture of and Limitations Upon Benefits
1.
Any ordinance beneficiary who is later found to be eligible after filing a
false affidavit, or presenting materially false information on the application for benefits, will be liable to reimburse the Town for all benefits received. The amounts to be reimbursed will be treated as unpaid taxes, from the date the taxes would have been due, except for the benefits provided under this ordinance, and will be subject to interest and penalties as prescribed by law.
2.
In any tax year in which a terminating transfer of qualified property
Occurs, benefits under this ordinance shall end as of the date of transfer. The Assessor shall compute the tax liability for the property to the end of the tax year without the benefits provided under this ordinance; and the Tax Collector shall bill the property's new owner for the additional tax liability resulting from the loss of benefits under this ordinance.
3.
Total tax benefits granted under this ordinance in any tax year shall be
limited as stated in CGS 12-129n©. Currently subsection © of the statute require that total tax benefits in any tax year not exceed 10% of the total real property tax assessed by the municipality in the preceding tax year.
G.
Severability
If any section, subsection of other portion of this ordinance shall be declared unconstitutional or otherwise invalid by a court of competent jurisdiction, such unconstitutionality of invalidity shall not affect the remaining portions of this ordinance if they can be give effect without the unconstitutional or invalid provisions.
H.
Effective Date and Amendment
1.
This ordinance shall take effect on passage and publication according to law.
2.
Once the ordinance takes effect it may be amended by vote of the town meeting on recommendation of the Board of Finance without complying with the requirements of CGS 12-129n(d) applicable to the ordinance's initial approval.