Property Tax Exemption Programs
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 28.75 equates to a monetary savings of $86.25)
Tax Exemption for Blind Persons
State law provides a $3,000 property tax assessment exemption for property owners who are blind. In order to receive this exemption: (1) an applicant must meet the definition of blindness set forth in CT General Statute Sec. 12-92. (2) 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.
Tax Exemption for Veterans
Honorably discharged veterans who served in wartime are eligible for the Town funded veterans’ exemption of $1,500 to be applied toward their real estate or motor vehicle tax assessments. (1) Proof of military service (DD214 discharge papers) must be on file with the Glastonbury Town Clerk. (2) One time filing. (Note: Must be filed prior to October 1 Grand List date to get exemption on that list.)
Disabled Veterans may receive a town funded assessment exemption of $2,250 to $15,000 based on their disability. Disabled veterans must annually submit Department of Veterans affiairs form #20-6566 to the Assessor's office Proof of military service (DD214 discharge papers) also must be filed with the Town Clerk.
Additional Veterans' Exemption Program (Income eligible) - Low income disabled and wartime veterans may receive additional exemption benefits of $11,500 to $29,500. He/She must file an application with the Social Services Department between February 1 and October 1. Proof of income received in the previous calendar year must be provided. Following approval of the initial application by the Assessor the applicant must file biennially. In the period between filings, applicants must notify the Assessor of any significant change in their income.
State Tax Credit Program for Elderly and/or Disabled Homeowners
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:
1. An applicant or their spouse must be 65 or older by the end of the previous calendar year; or be 100% disabled (per Social Security); or be 50 or older and be a surviving spouse of a recipient.
2. Must reside as the owner (or have life use of property) as of October 1 of the year before applying.
3. Income requirements are updated annually.
4. He/she must file an application with the Social Services Department 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 refile biennially. In the period between filings, applicants must notify the Assessor of any significant change in their income.
Renter Rebate Program
State law provides a program for renters who are elderly or disabled, and whose annual incomes do not exceed certain limits. Under this program, a check is directly remitted to an approved applicant by the State. These checks represent partial refunds of rental and utility payments. Persons renting an apartment, room, cooperative housing or leasing a mobile home space may be eligible. Renter Rebates can be up to $900 for married couples and $700 for unmarried applicants. In order to receive a Renter Rebate:
1. An applicant or the spouse must be 65 or older by the end of the previous calendar year; or be 100% disabled (per Social Security); or be 50 or older and a surviving spouse.
2. Must have lived in Connecticut for one year.
3. Thirty-five percent of applicant's annual rent and utility expenditures must exceed 5% of applicant's annual gross income.
4. Must file an application annually with the Social Services Department between May 15 and September 15.
5. Proof of income received and rent and utility payments made in the previous calendar year must be provided.
6. Income requirements are updated annually.
Local Elderly Tax Relief Program
Eligibility requirements are similar as for State program. Provides additional benefits to those with slightly higher income levels and those receiving State benefits. Income requirements are updated annually. Applications filed biennially with Social Services, between February 1 and May 15. Maximum credit is $700. Minimum credit is $300
Ambulance-Type Vehicle Program
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.
Assessment Appeal Information
Appeals of valuations set by the Assessor may be made to the Board of Assessment Appeals, which is a five-member body elected to four year terms.
The Board meets in March each year to hear appeals on the Grand List filed by the Assessor for the prior year. For example the Board would meet in March 2004 for assessments listed on the October 1, 2003 Grand List (July 2004 tax bills).
The March meetings are for appeals on all types of property: Real estate, motor vehicle, and business personal property. To appeal at a March meeting, a written appeal application, which is available in the Assessor's office, must be filed with the Assessor no later than February 20.
NOTE: Failure to file a written appeal application by the February 20 deadline will disallow the appeal for that year. No exceptions can be made to the deadline requirement. In years when the Assessor requests an extension for filing the Grand List, the appeal date is extended until March 20, and the hearings are held during the month of April.
The Board also meets each year in September to hear appeals on motor vehicle assessments only. The September meetings are for the prior October Grand List - both regular and supplemental. A written appeal application must be filed any time prior to that actual meeting date. Please check the Meeting Calendar in August for the September meeting dates.
All Board appeals are by appointment only and are somewhat informal. Taxpayers are given 15 to 20 minutes to present evidence to support their claim that their property is overvalued. Individual Board members generally hear an appeal, they then present the facts to the entire Board for deliberation at a later date. Applicants are notified of the Board's decision within one week of the deliberation.
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