Connecticut 2019 Regular Session

Connecticut Senate Bill SB00562 Compare Versions

Version 1 (Old)

Version 2 (New)

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7	5		General Assembly Raised Bill No. 562
8	6		January Session, 2019
9	7		LCO No. 1921
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12	10		Referred to Committee on AGING
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14	12
15	13		Introduced by:
16	14		(AGE)
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20	19		AN ACT LOWERING THE AGE OF ELIGIBILITY FOR PROPERTY TAX
21	20		RELIEF FOR ELDERLY PERSONS.
22	21		Be it enacted by the Senate and House of Representatives in General
23	22		Assembly convened:
24	23
25	24		Section 1. Subsection (a) of section 12-170v of the general statutes is 1
26	25		repealed and the following is substituted in lieu thereof (Effective 2
27	26		October 1, 2019, and applicable to assessment years commencing on or after 3
28	27		October 1, 2019): 4
29	28		(a) Any municipality, upon approval of its legislative body, may 5
30	29		provide that an owner of real property or any tenant for life or for a 6
31	30		term of years liable for property taxes under section 12-48 who meets 7
32	31		the qualifications stated in this subsection shall be entitled to pay the 8
33	32		tax levied on such property, calculated in accordance with the 9
34	33		provisions of subsection (b) of this section for the first year the claim 10
35	34		for such tax relief is filed and approved in accordance with the 11
36	35		provisions of section 12-170w. [, and such] Such person shall be 12
37	36		entitled to continue to pay the amount of such tax or such lesser 13
38	37		amount as may be levied in any year, during each subsequent year that 14
39		-	such person meets such qualifications, and the surviving spouse of 15
40		-	such owner or tenant, qualified in accordance with the requirements 16 Raised Bill No. 562
	38	+	such person meets such qualifications, and the surviving spouse of 15 Raised Bill No. 562
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	44	+	such owner or tenant, qualified in accordance with the requirements 16
47	45		pertaining to a surviving spouse in this subsection, or any owner or 17
48	46		tenant possessing a joint interest in such property with such owner at 18
49	47		the time of such owner's death and qualified at such time in 19
50	48		accordance with the requirements in this subsection, shall be entitled 20
51	49		to continue to pay the amount of such tax or such lesser amount as 21
52	50		may be levied in any year, as it becomes due each year following the 22
53	51		death of such owner for as long as such surviving spouse or joint 23
54	52		owner or joint tenant is qualified in accordance with the requirements 24
55	53		in this subsection. After the first year a claim for such tax relief is filed 25
56	54		and approved, application for such tax relief shall be filed biennially 26
57	55		on a form prepared for such purpose by the assessor of such 27
58	56		municipality. Any such owner or tenant who is qualified in accordance 28
59	57		with this section and any such surviving spouse or joint owner or joint 29
60	58		tenant surviving upon the death of such owner or tenant, shall be 30
61	59		entitled to pay such tax in the amount as provided in this section for so 31
62	60		long as such owner or tenant or such surviving spouse or joint owner 32
63	61		or joint tenant continues to be so qualified. To qualify for the tax relief 33
64	62		provided in this section a taxpayer shall meet all the following 34
65	63		requirements: (1) On December thirty-first of the calendar year 35
66	64		preceding the year in which a claim is filed, be (A) [seventy] sixty-five 36
67	65		years of age or over, (B) the spouse of a person, [seventy] sixty-five 37
68	66		years of age or over, provided such spouse is domiciled with such 38
69	67		person, or (C) sixty-two years of age or over and the surviving spouse 39
70	68		of a taxpayer who at the time of such taxpayer's death had qualified 40
71	69		and was entitled to tax relief under this section, provided such 41
72	70		surviving spouse was domiciled with such taxpayer at the time of the 42
73	71		taxpayer's death, (2) occupy such real property as his or her home, (3) 43
74	72		either spouse shall have resided within this state for at least one year 44
75	73		before filing the claim under this section and section 12-170w, (4) the 45
76	74		taxable and nontaxable income of such taxpayer, the total of which 46
77	75		shall hereinafter be called "qualifying income", in the tax year of such 47
78	76		homeowner ending immediately preceding the date of application for 48
79	77		benefits under the program in this section, was not in excess of limits 49
80		-	set forth in section 12-170aa, as adjusted annually, evidence of which 50
81		-	income shall be submitted to the assessor in the municipality in which 51 Raised Bill No. 562
	78	+	set forth in section 12-170aa, as adjusted annually, evidence of which 50 Raised Bill No. 562
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	84	+	income shall be submitted to the assessor in the municipality in which 51
88	85		application for benefits under this section is filed in such form and 52
89	86		manner as the assessor may prescribe. The amount of any Medicaid 53
90	87		payments made on behalf of such homeowner or the spouse of such 54
91	88		homeowner shall not constitute income. The income of the spouse of 55
92	89		such homeowner shall not be included in the qualifying income of 56
93	90		such homeowner for purposes of determining eligibility for tax relief 57
94	91		under this section, if such spouse is a resident of a health care or 58
95	92		nursing home facility in this state, and such facility receives payment 59
96	93		related to such spouse under the Title XIX Medicaid program. In 60
97	94		addition to the eligibility requirements prescribed in this subsection, 61
98	95		any municipality that provides tax relief in accordance with the 62
99	96		provisions of this section may impose asset limits as a condition of 63
100	97		eligibility for such tax relief. 64
101	98		This act shall take effect as follows and shall amend the following
102	99		sections:
103	100
104	101		Section 1 October 1, 2019, and
105	102		applicable to assessment
106	103		years commencing on or
107	104		after October 1, 2019
108	105		12-170v(a)
109	106
110		-	AGE Joint Favorable
	107	+	Statement of Purpose:
	108	+	To lower the age a senior citizen must be to obtain available property
	109	+	tax relief.
	110	+	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline,
	111	+	except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is
	112	+	not underlined.]
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