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General Assembly Raised Bill No. 403
February Session, 2022
LCO No. 2958
Referred to Committee on APPROPRIATIONS
Introduced by:
(APP)
AN ACT REESTABLISHING FUNDING FOR THE HOMEOWNERS'
ELDERLY AND DISABLED CIRCUIT BREAKER TAX RELIEF
PROGRAM.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Subsections (a) to (g), inclusive, of section 12-170aa of the 1
2022 supplement to the general statutes are repealed and the following 2
is substituted in lieu thereof (Effective July 1, 2022): 3
(a) There is established, for the assessment year commencing October 4
1, 1985, and each assessment year thereafter, a revised state program of 5
property tax relief for certain elderly homeowners as determined in 6
accordance with subsection (b) of this section, and additionally for the 7
assessment year commencing October 1, 1986, and each assessment year 8
thereafter, the property tax relief benefits of such program are made 9
available to certain homeowners who are permanently and totally 10
disabled as determined in accordance with said subsection (b) of this 11
section. 12
(b) (1) The program established by this section shall provide for a 13
reduction in property tax, except in the case of benefits payable as a 14 Raised Bill No. 403
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grant under certain circumstances in accordance with provisions in 15
subsection (j) of this section, applicable to the assessed value of certain 16
real property, determined in accordance with subsection (c) of this 17
section, for any (A) owner of real property, including any owner of real 18
property held in trust for such owner, provided such owner or such 19
owner and such owner's spouse are the grantor and beneficiary of such 20
trust, (B) tenant for life or tenant for a term of years liable for property 21
tax under section 12-48, or (C) resident of a multiple-dwelling complex 22
under certain contractual conditions as provided in said subsection (j) 23
of this section, who (i) at the close of the preceding calendar year has 24
attained age sixty-five or over, or whose spouse domiciled with such 25
homeowner, has attained age sixty-five or over at the close of the 26
preceding calendar year, or is fifty years of age or over and the surviving 27
spouse of a homeowner who at the time of [his] the homeowner's death 28
had qualified and was entitled to tax relief under this section, provided 29
such spouse was domiciled with such homeowner at the time of [his] 30
the homeowner's death, or (ii) at the close of the preceding calendar year 31
has not attained age sixty-five and is eligible in accordance with 32
applicable federal regulations to receive permanent total disability 33
benefits under Social Security, or has not been engaged in employment 34
covered by Social Security and accordingly has not qualified for benefits 35
thereunder but who has become qualified for permanent total disability 36
benefits under any federal, state or local government retirement or 37
disability plan, including the Railroad Retirement Act and any 38
government-related teacher's retirement plan, determined by the 39
Secretary of the Office of Policy and Management to contain 40
requirements in respect to qualification for such permanent total 41
disability benefits which are comparable to such requirements under 42
Social Security; and in addition to qualification under (i) or (ii) above, 43
whose taxable and nontaxable income, the total of which shall 44
hereinafter be called "qualifying income", in the tax year of such 45
homeowner ending immediately preceding the date of application for 46
benefits under the program in this section, was not in excess of sixteen 47
thousand two hundred dollars, if unmarried, or twenty thousand 48
dollars, jointly with spouse if married, subject to adjustments in 49 Raised Bill No. 403
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accordance with subdivision (2) of this subsection, evidence of which 50
income shall be required in the form of a signed affidavit to be submitted 51
to the assessor in the municipality in which application for benefits 52
under this section is filed. Such affidavit may be filed electronically, in 53
a manner prescribed by the assessor. The amount of any Medicaid 54
payments made on behalf of such homeowner or the spouse of such 55
homeowner shall not constitute income. The amount of tax reduction 56
provided under this section, determined in accordance with and subject 57
to the variable factors in the schedule of amounts of tax reduction in 58
subsection (c) of this section, shall be allowed only with respect to a 59
residential dwelling owned by such qualified homeowner and used as 60
such homeowner's primary place of residence. If title to real property or 61
a tenancy interest liable for real property taxes is recorded in the name 62
of such qualified homeowner or [his] the homeowner's spouse making 63
a claim and qualifying under this section and any other person or 64
persons, the claimant hereunder shall be entitled to pay [his] the 65
claimant's fractional share of the tax on such property calculated in 66
accordance with the provisions of this section, and such other person or 67
persons shall pay [his or their] a fractional share of the tax without 68
regard for the provisions of this section, unless also qualified hereunder. 69
For the purposes of this section, a "mobile manufactured home", as 70
defined in section 12-63a, or a dwelling on leased land, including but 71
not limited to a modular home, shall be deemed to be real property and 72
the word "taxes" shall not include special assessments, interest and lien 73
fees. 74
(2) The amounts of qualifying income as provided in this section shall 75
be adjusted annually in a uniform manner to reflect the annual inflation 76
adjustment in Social Security income, with each such adjustment of 77
qualifying income determined to the nearest one hundred dollars. Each 78
such adjustment of qualifying income shall be prepared by the Secretary 79
of the Office of Policy and Management in relation to the annual 80
inflation adjustment in Social Security, if any, becoming effective at any 81
time during the twelve-month period immediately preceding the first 82
day of October each year and the amount of such adjustment shall be 83 Raised Bill No. 403
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distributed to the assessors in each municipality not later than the thirty-84
first day of December next following. 85
(3) For purposes of determining qualifying income under subdivision 86
(1) of this subsection with respect to a married homeowner who submits 87
an application for tax reduction in accordance with this section, the 88
Social Security income of the spouse of such homeowner shall not be 89
included in the qualifying income of such homeowner, for purposes of 90
determining eligibility for benefits under this section, if such spouse is 91
a resident of a health care or nursing home facility in this state receiving 92
payment related to such spouse under the Title XIX Medicaid program. 93
An applicant who is legally separated pursuant to the provisions of 94
section 46b-40, as of the thirty-first day of December preceding the date 95
on which such person files an application for a grant in accordance with 96
subsection (a) of this section, may apply as an unmarried person and 97
shall be regarded as such for purposes of determining qualifying income 98
under said subsection. 99
(c) (1) The amount of reduction in property tax provided under this 100
section shall, subject to the provisions of subsection (d) of this section, 101
be determined in accordance with the following schedule: 102
T1 Qualifying Income Tax Reduction Tax Reduction
T2 As Percentage For Any Year
T3 Over Not Of Property Tax
T4 Exceeding
T5 Married Homeowners Maximum Minimum
T6 $ 0 $11,700 50% $1,250 $400
T7 11,700 15,900 40 1,000 350
T8 15,900 19,700 30 750 250
T9 19,700 23,600 20 500 150
T10 23,600 28,900 10 250 150
T11 28,900 None
T12 Unmarried Homeowners Raised Bill No. 403
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T13 $ 0 $11,700 40% $1,000 $350
T14 11,700 15,900 30 750 250
T15 15,900 19,700 20 500 150
T16 19,700 23,600 10 250 150
T17 23,600 None
(2) For the fiscal year ending June 30, 2023, and annually thereafter, 103
the qualifying incomes set forth in subdivision (1) of this subsection 104
shall reflect the increase, if any, in the national consumer price index for 105
urban wage earners and clerical workers for the previous twelve-month 106
period. 107
(d) Any homeowner qualified for tax reduction in accordance with 108
subsection (b) of this section in an amount to be determined under the 109
schedule of such tax reduction in subsection (c) of this section, shall in 110
no event receive less in tax reduction than the minimum amount of such 111
reduction applicable to the qualifying income of such homeowner 112
according to the schedule in said subsection (c). 113
(e) Any claim for tax reduction under this section shall be submitted 114
for approval, on the application form prepared for such purpose by the 115
Secretary of the Office of Policy and Management, in the first year claim 116
for such tax relief is filed and biennially thereafter. Such application 117
form may be submitted by mail or electronic mail, in a manner 118
prescribed by the secretary. The amount of tax reduction approved shall 119
be applied to the real property tax payable by the homeowner for the 120
assessment year in which such application is submitted and approved. 121
If any such homeowner has qualified for tax reduction under this 122
section, the tax reduction determined shall, when possible, be applied 123
and prorated uniformly over the number of installments in which the 124
real property tax is due and payable to the municipality in which [he] 125
the homeowner resides. In the case of any homeowner who is eligible 126
for tax reduction under this section as a result of increases in qualifying 127
income, effective with respect to the assessment year commencing 128
October 1, 1987, under the schedule of qualifying income and tax 129 Raised Bill No. 403
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reduction in subsection (c) of this section, exclusive of any such 130
increases related to social security adjustments in accordance with 131
subsection (b) of this section, the total amount of tax reduction to which 132
such homeowner is entitled shall be credited and uniformly prorated 133
against property tax installment payments applicable to such 134
homeowner's residence which become due after such homeowner's 135
application for tax reduction under this section is accepted. In the event 136
that a homeowner has paid in full the amount of property tax applicable 137
to such homeowner's residence, regardless of whether the municipality 138
requires the payment of property taxes in one or more installments, such 139
municipality shall make payment to such homeowner in the amount of 140
the tax reduction allowed. The municipality shall be reimbursed for the 141
amount of such payment in accordance with subsection (g) of this 142
section. In respect to such application required biennially after the filing 143
and approval for the first year, the tax assessor in each municipality 144
shall notify each such homeowner concerning application requirements 145
by mail or, at such homeowner's option, electronic mail, not later than 146
February first, annually enclosing a copy of the required application 147
form. Such homeowner may submit such application to the assessor by 148
mail or electronic mail, in a manner prescribed by the assessor, provided 149
it is received by the assessor not later than April fifteenth in the 150
assessment year with respect to which such tax reduction is claimed. 151
Not later than April thirtieth of such year the assessor shall notify, by 152
mail evidenced by a certificate of mailing, any such homeowner for 153
whom such application was not received by said April fifteenth 154
concerning application requirements and such homeowner shall be 155
required not later than May fifteenth to submit such application 156
personally or by electronic mail, in a manner prescribed by the assessor, 157
or, for reasonable cause, by a person acting on behalf of such taxpayer 158
as approved by the assessor. In the year immediately following any year 159
in which such homeowner has submitted application and qualified for 160
tax reduction in accordance with this section, such homeowner shall be 161
presumed, without filing application therefor, to be qualified for tax 162
reduction in accordance with the schedule in subsection (c) of this 163
section in the same percentage of property tax as allowed in the year 164 Raised Bill No. 403
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immediately preceding. If any homeowner has qualified and received 165
tax reduction under this section and subsequently in any calendar year 166
has qualifying income in excess of the maximum described in this 167
section, such homeowner shall notify the tax assessor by mail or 168
electronic mail, in a manner prescribed by the assessor, on or before the 169
next filing date and shall be denied tax reduction under this section for 170
the assessment year and any subsequent year or until such homeowner 171
has reapplied and again qualified for benefits under this section. Any 172
such person who fails to so notify the tax assessor of [his] a 173
disqualification shall refund all amounts of tax reduction improperly 174
taken and be fined not more than five hundred dollars. 175
(f) Any homeowner, believing such homeowner is entitled to tax 176
reduction benefits under this section for any assessment year, shall 177
make application as required in subsection (e) of this section, to the 178
assessor of the municipality in which the homeowner resides, for such 179
tax reduction at any time from February first to and including May 180
fifteenth of the year in which tax reduction is claimed. A homeowner 181
may make application to the secretary prior to August fifteenth of the 182
claim year for an extension of the application period. The secretary may 183
grant such extension in the case of extenuating circumstance due to 184
illness or incapacitation as evidenced by a certificate signed by a 185
physician, physician assistant or an advanced practice registered nurse 186
to that extent, or if the secretary determines there is good cause for doing 187
so. Such application for tax reduction benefits shall be submitted on a 188
form prescribed and furnished by the secretary to the assessor. In 189
making application the homeowner shall present to such assessor, in 190
substantiation of such homeowner's application, a copy of such 191
homeowner's federal income tax return, including a copy of the Social 192
Security statement of earnings for such homeowner, and that of such 193
homeowner's spouse, if filed separately, for such homeowner's taxable 194
year ending immediately prior to the submission of such application, or 195
if not required to file a return, such other evidence of qualifying income 196
in respect to such taxable year as may be required by the assessor. When 197
the assessor is satisfied that the applying homeowner is entitled to tax 198 Raised Bill No. 403
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reduction in accordance with this section, such assessor shall issue a 199
certificate of credit, in such form as the secretary may prescribe and 200
supply showing the amount of tax reduction allowed. A duplicate of 201
such certificate shall be delivered to the applicant and the tax collector 202
of the municipality and the assessor shall keep the fourth copy of such 203
certificate and a copy of the application. Any homeowner who, for the 204
purpose of obtaining a tax reduction under this section, wilfully fails to 205
disclose all matters related thereto or with intent to defraud makes false 206
statement shall refund all property tax credits improperly taken and 207
shall be fined not more than five hundred dollars. Applications filed 208
under this section shall not be open for public inspection. 209
(g) On or before July first, annually, each municipality shall submit 210
to the secretary a claim for the tax reductions approved under this 211
section in relation to the assessment list of October first immediately 212
preceding. On or after December 1, 1987, any municipality that neglects 213
to transmit to the secretary the claim as required by this section shall 214
forfeit two hundred fifty dollars to the state, except that the secretary 215
may waive such forfeiture in accordance with procedures and standards 216
established by regulations adopted in accordance with chapter 54. 217
Subject to procedures for review and approval of such data pursuant to 218
section 12-120b, said secretary shall, on or before December fifteenth 219
next following, certify to the Comptroller the amount due each 220
municipality as reimbursement for loss of property tax revenue related 221
to the tax reductions allowed under this section. [, except that the 222
secretary may reduce the amount due as reimbursement under this 223
section by up to one hundred per cent for any municipality that is not 224
eligible for a grant under section 32-9s.] The Comptroller shall draw an 225
order on the Treasurer on or before the fifth business day following 226
December fifteenth and the Treasurer shall pay the amount due each 227
municipality not later than the thirty-first day of December. Any 228
claimant aggrieved by the results of the secretary's review shall have the 229
rights of appeal as set forth in section 12-120b. [The amount of the grant 230
payable to each municipality in any year in accordance with this section 231
shall be reduced proportionately in the event that the total of such grants 232 Raised Bill No. 403
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in such year exceeds the amount appropriated for the purposes of this 233
section with respect to such year.] 234
This act shall take effect as follows and shall amend the following
sections:
Section 1 July 1, 2022 12-170aa(a) to (g)
Statement of Purpose:
To reestablish funding for the Homeowners' Elderly and Disabled
Circuit Breaker Tax Relief Program.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
underlined.]