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General Assembly Raised Bill No. 562
January Session, 2019
LCO No. 1921
Referred to Committee on AGING
Introduced by:
(AGE)
AN ACT LOWERING THE AGE OF ELIGIBILITY FOR PROPERTY TAX
RELIEF FOR ELDERLY PERSONS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Subsection (a) of section 12-170v of the general statutes is 1
repealed and the following is substituted in lieu thereof (Effective 2
October 1, 2019, and applicable to assessment years commencing on or after 3
October 1, 2019): 4
(a) Any municipality, upon approval of its legislative body, may 5
provide that an owner of real property or any tenant for life or for a 6
term of years liable for property taxes under section 12-48 who meets 7
the qualifications stated in this subsection shall be entitled to pay the 8
tax levied on such property, calculated in accordance with the 9
provisions of subsection (b) of this section for the first year the claim 10
for such tax relief is filed and approved in accordance with the 11
provisions of section 12-170w. [, and such] Such person shall be 12
entitled to continue to pay the amount of such tax or such lesser 13
amount as may be levied in any year, during each subsequent year that 14
such person meets such qualifications, and the surviving spouse of 15
such owner or tenant, qualified in accordance with the requirements 16 Raised Bill No. 562
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pertaining to a surviving spouse in this subsection, or any owner or 17
tenant possessing a joint interest in such property with such owner at 18
the time of such owner's death and qualified at such time in 19
accordance with the requirements in this subsection, shall be entitled 20
to continue to pay the amount of such tax or such lesser amount as 21
may be levied in any year, as it becomes due each year following the 22
death of such owner for as long as such surviving spouse or joint 23
owner or joint tenant is qualified in accordance with the requirements 24
in this subsection. After the first year a claim for such tax relief is filed 25
and approved, application for such tax relief shall be filed biennially 26
on a form prepared for such purpose by the assessor of such 27
municipality. Any such owner or tenant who is qualified in accordance 28
with this section and any such surviving spouse or joint owner or joint 29
tenant surviving upon the death of such owner or tenant, shall be 30
entitled to pay such tax in the amount as provided in this section for so 31
long as such owner or tenant or such surviving spouse or joint owner 32
or joint tenant continues to be so qualified. To qualify for the tax relief 33
provided in this section a taxpayer shall meet all the following 34
requirements: (1) On December thirty-first of the calendar year 35
preceding the year in which a claim is filed, be (A) [seventy] sixty-five 36
years of age or over, (B) the spouse of a person, [seventy] sixty-five 37
years of age or over, provided such spouse is domiciled with such 38
person, or (C) sixty-two years of age or over and the surviving spouse 39
of a taxpayer who at the time of such taxpayer's death had qualified 40
and was entitled to tax relief under this section, provided such 41
surviving spouse was domiciled with such taxpayer at the time of the 42
taxpayer's death, (2) occupy such real property as his or her home, (3) 43
either spouse shall have resided within this state for at least one year 44
before filing the claim under this section and section 12-170w, (4) the 45
taxable and nontaxable income of such taxpayer, the total of which 46
shall hereinafter be called "qualifying income", in the tax year of such 47
homeowner ending immediately preceding the date of application for 48
benefits under the program in this section, was not in excess of limits 49
set forth in section 12-170aa, as adjusted annually, evidence of which 50
income shall be submitted to the assessor in the municipality in which 51 Raised Bill No. 562
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application for benefits under this section is filed in such form and 52
manner as the assessor may prescribe. The amount of any Medicaid 53
payments made on behalf of such homeowner or the spouse of such 54
homeowner shall not constitute income. The income of the spouse of 55
such homeowner shall not be included in the qualifying income of 56
such homeowner for purposes of determining eligibility for tax relief 57
under this section, if such spouse is a resident of a health care or 58
nursing home facility in this state, and such facility receives payment 59
related to such spouse under the Title XIX Medicaid program. In 60
addition to the eligibility requirements prescribed in this subsection, 61
any municipality that provides tax relief in accordance with the 62
provisions of this section may impose asset limits as a condition of 63
eligibility for such tax relief. 64
This act shall take effect as follows and shall amend the following
sections:
Section 1 October 1, 2019, and
applicable to assessment
years commencing on or
after October 1, 2019
12-170v(a)
AGE Joint Favorable