O F F I C E O F L E G I S L A T I V E R E S E A R C H
P U B L I C A C T S U M M A R Y
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PA 21-84—HB 6458
Aging Committee
Planning and Development Committee
AN ACT LOWERING THE AGE OF ELIGIBILITY F OR PROPERTY
TAX RELIEF FOR SENIO R CITIZENS AND ESTABLISHING A TASK
FORCE TO PROTECT SEN IOR CITIZENS FROM FRAUD
SUMMARY: This act expands eligibility for the local option Elderly Tax Freeze
Program (see BACKGROUND) by decreasing the program’s minimum age
requirement from 70 to 65 years. However, the act 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 before October 1, 2021, is not required to take another vote
unless it seeks to lower the program’s minimum age requirement.
Additionally, the act 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 on that date, or the date it submits the report,
whichever is later.
Lastly, act makes technical and conforming changes.
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 act 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 act, task force members include:
1. one member with expertise in fraud perpetrated against seniors and one
member with expertise in Medicaid planning for seniors, both 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 act requires appointing authorities to make initial appointments within 30
days after the act’s passage and fill any vacancies. Appointed members may be
legislators.
Under the act, the House speaker and Senate president pro tempore must O L R P U B L I C A C T S U M M A R Y
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select the task force chairpersons from among the task force members. The
chairpersons must schedule the first meeting, which must be held no later than
August 27, 2021.
The administrative staff of the Aging Committee must serve as the task
force’s administrative staff.
BACKGROUND
Elderly Tax Freeze Program
Under this 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.