Researcher: ND Page 1 5/28/21
OLR Bill Analysis
HB 6458 (as amended by House "A")*
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 seeks 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.
Additionally, the bill establishes a 10-member task force to study
ways to protect seniors from fraud. The task force must report its
findings and recommendations to the Aging and Human Services
committees by January 1, 2022. The task force terminates that date, or
the date it submits the report, whichever is later.
Lastly, bill makes technical and conforming changes.
*House Amendment “A” adds the task force provisions. 2021HB-06458-R01-BA.DOCX
Researcher: ND Page 2 5/28/21
EFFECTIVE DATE: Upon passage for the task force provisions and
October 1, 2021, for the tax freeze program provisions, which are
applicable to assessment years beginning on or after this date.
TASK FORCE
The bill establishes a 10-member task force to study ways to protect
seniors from fraud and requires the study to include available
planning services for Medicaid applicants.
Under the bill, task force members include:
1. one member with expertise in fraud perpetrated against seniors
and one member with expertise in Medicaid planning for
seniors, each appointed by the House speaker;
2. two members appointed by the Senate president pro tempore;
3. four members, one each appointed by the House and Senate
majority and minority leaders; and
4. the social services and aging and disability services
commissioners, or their designees.
The bill requires appointing authorities to make initial
appointments within 30 days after the bill’s passage and fill any
vacancies. Appointed members may be legislators.
Under the bill, the House speaker and Senate president pro tempore
must select the task force chairperson from among the task force
members. The chairpersons must schedule the first meeting, which
must be held no later than 60 days after the bill’s passage.
The administrative staff of the Aging Committee serve as the task
force’s administrative staff.
COMMITTEE ACTION
Aging Committee
Joint Favorable Change of Reference - PD 2021HB-06458-R01-BA.DOCX
Researcher: ND Page 3 5/28/21
Yea 15 Nay 0 (03/02/2021)
Planning and Development Committee
Joint Favorable
Yea 26 Nay 0 (03/21/2021)