Researcher: ND Page 1 4/12/21
OLR Bill Analysis
HB 6458
AN ACT LOWERING THE AGE OF ELIGIBILITY FOR PROPERTY
TAX RELIEF FOR SENIOR CITIZENS.
SUMMARY
Starting October 1, 2021, this bill expands eligibility for the local
option Elderly Tax Freeze Program by decreasing the program’s
minimum age requirement from 70 to 65 years.
However, the bill allows a municipality, by vote of its legislative
body, to set the program’s minimum age requirement at older than 65
years. A municipality that voted to limit program eligibility to
individuals ages 70 and older prior to this date is not required to take
another vote, unless it is seeking to lower the program’s minimum age
requirement.
Under the program, towns may freeze the property taxes on a home
whose owner-occupant or his or her spouse meets the minimum age
requirement and has been a state resident for at least one year. The
freeze continues for a surviving spouse who is at least age 62 when the
homeowner dies. Homeowners must also meet the state’s Circuit
Breaker Program income limits (currently, $45,800 for a married couple
and $37,600 for an individual). Towns may also impose asset limits for
eligibility and place a lien on the property.
The bill also makes technical and conforming changes.
EFFECTIVE DATE: October 1, 2021 and applicable to assessment
years beginning on or after this date.
COMMITTEE ACTION
Aging Committee
Joint Favorable Change of Reference - PD 2021HB-06458-R000385-BA.DOCX
Researcher: ND Page 2 4/12/21
Yea 15 Nay 0 (03/02/2021)
Planning and Development Committee
Joint Favorable
Yea 26 Nay 0 (03/21/2021)