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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2022 supplement to the general statutes are repealed and the following 2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 4
October 1, 1985, and each assessment year thereafter, a revised state 5
program of property tax relief for certain elderly homeowners as 6
determined in accordance with subsection (b) of this section, and 7
additionally for the assessment year commencing October 1, 1986, and 8
each assessment year thereafter, the property tax relief benefits of such 9
program are made available to certain homeowners who are 10
permanently and totally disabled as determined in accordance with 11
said subsection (b) of this 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 27
surviving spouse of a homeowner who at the time of [his] the 28
homeowner's death had qualified and was entitled to tax relief under 29
this section, provided such spouse was domiciled with such 30
homeowner at the time of [his] the homeowner's death, or (ii) at the 31
close of the preceding calendar year has not attained age sixty-five and 32
is eligible in accordance with applicable federal regulations to receive 33
permanent total disability benefits under Social Security, or has not 34
been engaged in employment covered by Social Security and 35
accordingly has not qualified for benefits thereunder but who has 36
become qualified for permanent total disability benefits under any 37
federal, state or local government retirement or disability plan, 38
including the Railroad Retirement Act and any government-related 39
teacher's retirement plan, determined by the Secretary of the Office of 40
Policy and Management to contain requirements in respect to 41
qualification for such permanent total disability benefits which are 42
comparable to such requirements under Social Security; and in 43
addition to qualification under (i) or (ii) above, whose taxable and 44
nontaxable income, the total of which shall hereinafter be called 45
"qualifying income", in the tax year of such homeowner ending 46
immediately preceding the date of application for benefits under the 47
program in this section, was not in excess of sixteen thousand two 48
hundred dollars, if unmarried, or twenty thousand dollars, jointly with 49 Raised Bill No. 403
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spouse if married, subject to adjustments in accordance with 50
subdivision (2) of this subsection, evidence of which income shall be 51
required in the form of a signed affidavit to be submitted to the 52
assessor in the municipality in which application for benefits under 53
this section is filed. Such affidavit may be filed electronically, in a 54
manner prescribed by the assessor. The amount of any Medicaid 55
payments made on behalf of such homeowner or the spouse of such 56
homeowner shall not constitute income. The amount of tax reduction 57
provided under this section, determined in accordance with and 58
subject to the variable factors in the schedule of amounts of tax 59
reduction in subsection (c) of this section, shall be allowed only with 60
respect to a residential dwelling owned by such qualified homeowner 61
and used as such homeowner's primary place of residence. If title to 62
real property or a tenancy interest liable for real property taxes is 63
recorded in the name of such qualified homeowner or [his] the 64
homeowner's spouse making a claim and qualifying under this section 65
and any other person or persons, the claimant hereunder shall be 66
entitled to pay [his] the claimant's fractional share of the tax on such 67
property calculated in accordance with the provisions of this section, 68
and such other person or persons shall pay [his or their] a fractional 69
share of the tax without regard for the provisions of this section, unless 70
also qualified hereunder. For the purposes of this section, a "mobile 71
manufactured home", as defined in section 12-63a, or a dwelling on 72
leased land, including but not limited to a modular home, shall be 73
deemed to be real property and the word "taxes" shall not include 74
special assessments, interest and lien fees. 75
(2) The amounts of qualifying income as provided in this section 76
shall be adjusted annually in a uniform manner to reflect the annual 77
inflation adjustment in Social Security income, with each such 78
adjustment of qualifying income determined to the nearest one 79
hundred dollars. Each such adjustment of qualifying income shall be 80
prepared by the Secretary of the Office of Policy and Management in 81
relation to the annual inflation adjustment in Social Security, if any, 82
becoming effective at any time during the twelve-month period 83 Raised Bill No. 403
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immediately preceding the first day of October each year and the 84
amount of such adjustment shall be distributed to the assessors in each 85
municipality not later than the thirty-first day of December next 86
following. 87
(3) For purposes of determining qualifying income under 88
subdivision (1) of this subsection with respect to a married homeowner 89
who submits an application for tax reduction in accordance with this 90
section, the Social Security income of the spouse of such homeowner 91
shall not be included in the qualifying income of such homeowner, for 92
purposes of determining eligibility for benefits under this section, if 93
such spouse is a resident of a health care or nursing home facility in 94
this state receiving payment related to such spouse under the Title XIX 95
Medicaid program. An applicant who is legally separated pursuant to 96
the provisions of section 46b-40, as of the thirty-first day of December 97
preceding the date on which such person files an application for a 98
grant in accordance with subsection (a) of this section, may apply as an 99
unmarried person and shall be regarded as such for purposes of 100
determining qualifying income under said subsection. 101
(c) (1) The amount of reduction in property tax provided under this 102
section shall, subject to the provisions of subsection (d) of this section, 103
be determined in accordance with the following schedule: 104
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 Raised Bill No. 403
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T11 28,900 None
T12 Unmarried Homeowners
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, 105
the qualifying incomes set forth in subdivision (1) of this subsection 106
shall reflect the increase, if any, in the national consumer price index 107
for urban wage earners and clerical workers for the previous twelve-108
month period. 109
(d) Any homeowner qualified for tax reduction in accordance with 110
subsection (b) of this section in an amount to be determined under the 111
schedule of such tax reduction in subsection (c) of this section, shall in 112
no event receive less in tax reduction than the minimum amount of 113
such reduction applicable to the qualifying income of such homeowner 114
according to the schedule in said subsection (c). 115
(e) Any claim for tax reduction under this section shall be submitted 116
for approval, on the application form prepared for such purpose by the 117
Secretary of the Office of Policy and Management, in the first year 118
claim for such tax relief is filed and biennially thereafter. Such 119
application form may be submitted by mail or electronic mail, in a 120
manner prescribed by the secretary. The amount of tax reduction 121
approved shall be applied to the real property tax payable by the 122
homeowner for the assessment year in which such application is 123
submitted and approved. If any such homeowner has qualified for tax 124
reduction under this section, the tax reduction determined shall, when 125
possible, be applied and prorated uniformly over the number of 126
installments in which the real property tax is due and payable to the 127
municipality in which [he] the homeowner resides. In the case of any 128
homeowner who is eligible for tax reduction under this section as a 129 Raised Bill No. 403
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result of increases in qualifying income, effective with respect to the 130
assessment year commencing October 1, 1987, under the schedule of 131
qualifying income and tax reduction in subsection (c) of this section, 132
exclusive of any such increases related to social security adjustments in 133
accordance with subsection (b) of this section, the total amount of tax 134
reduction to which such homeowner is entitled shall be credited and 135
uniformly prorated against property tax installment payments 136
applicable to such homeowner's residence which become due after 137
such homeowner's application for tax reduction under this section is 138
accepted. In the event that a homeowner has paid in full the amount of 139
property tax applicable to such homeowner's residence, regardless of 140
whether the municipality requires the payment of property taxes in 141
one or more installments, such municipality shall make payment to 142
such homeowner in the amount of the tax reduction allowed. The 143
municipality shall be reimbursed for the amount of such payment in 144
accordance with subsection (g) of this section. In respect to such 145
application required biennially after the filing and approval for the 146
first year, the tax assessor in each municipality shall notify each such 147
homeowner concerning application requirements by mail or, at such 148
homeowner's option, electronic mail, not later than February first, 149
annually enclosing a copy of the required application form. Such 150
homeowner may submit such application to the assessor by mail or 151
electronic mail, in a manner prescribed by the assessor, provided it is 152
received by the assessor not later than April fifteenth in the assessment 153
year with respect to which such tax reduction is claimed. Not later 154
than April thirtieth of such year the assessor shall notify, by mail 155
evidenced by a certificate of mailing, any such homeowner for whom 156
such application was not received by said April fifteenth concerning 157
application requirements and such homeowner shall be required not 158
later than May fifteenth to submit such application personally or by 159
electronic mail, in a manner prescribed by the assessor, or, for 160
reasonable cause, by a person acting on behalf of such taxpayer as 161
approved by the assessor. In the year immediately following any year 162
in which such homeowner has submitted application and qualified for 163
tax reduction in accordance with this section, such homeowner shall be 164 Raised Bill No. 403
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presumed, without filing application therefor, to be qualified for tax 165
reduction in accordance with the schedule in subsection (c) of this 166
section in the same percentage of property tax as allowed in the year 167
immediately preceding. If any homeowner has qualified and received 168
tax reduction under this section and subsequently in any calendar year 169
has qualifying income in excess of the maximum described in this 170
section, such homeowner shall notify the tax assessor by mail or 171
electronic mail, in a manner prescribed by the assessor, on or before 172
the next filing date and shall be denied tax reduction under this section 173
for the assessment year and any subsequent year or until such 174
homeowner has reapplied and again qualified for benefits under this 175
section. Any such person who fails to so notify the tax assessor of [his] 176
a disqualification shall refund all amounts of tax reduction improperly 177
taken and be fined not more than five hundred dollars. 178
(f) Any homeowner, believing such homeowner is entitled to tax 179
reduction benefits under this section for any assessment year, shall 180
make application as required in subsection (e) of this section, to the 181
assessor of the municipality in which the homeowner resides, for such 182
tax reduction at any time from February first to and including May 183
fifteenth of the year in which tax reduction is claimed. A homeowner 184
may make application to the secretary prior to August fifteenth of the 185
claim year for an extension of the application period. The secretary 186
may grant such extension in the case of extenuating circumstance due 187
to illness or incapacitation as evidenced by a certificate signed by a 188
physician, physician assistant or an advanced practice registered nurse 189
to that extent, or if the secretary determines there is good cause for 190
doing so. Such application for tax reduction benefits shall be submitted 191
on a form prescribed and furnished by the secretary to the assessor. In 192
making application the homeowner shall present to such assessor, in 193
substantiation of such homeowner's application, a copy of such 194
homeowner's federal income tax return, including a copy of the Social 195
Security statement of earnings for such homeowner, and that of such 196
homeowner's spouse, if filed separately, for such homeowner's taxable 197
year ending immediately prior to the submission of such application, 198 Raised Bill No. 403
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or if not required to file a return, such other evidence of qualifying 199
income in respect to such taxable year as may be required by the 200
assessor. When the assessor is satisfied that the applying homeowner 201
is entitled to tax reduction in accordance with this section, such 202
assessor shall issue a certificate of credit, in such form as the secretary 203
may prescribe and supply showing the amount of tax reduction 204
allowed. A duplicate of such certificate shall be delivered to the 205
applicant and the tax collector of the municipality and the assessor 206
shall keep the fourth copy of such certificate and a copy of the 207
application. Any homeowner who, for the purpose of obtaining a tax 208
reduction under this section, wilfully fails to disclose all matters 209
related thereto or with intent to defraud makes false statement shall 210
refund all property tax credits improperly taken and shall be fined not 211
more than five hundred dollars. Applications filed under this section 212
shall not be open for public inspection. 213
(g) On or before July first, annually, each municipality shall submit 214
to the secretary a claim for the tax reductions approved under this 215
section in relation to the assessment list of October first immediately 216
preceding. On or after December 1, 1987, any municipality that 217
neglects to transmit to the secretary the claim as required by this 218
section shall forfeit two hundred fifty dollars to the state, except that 219
the secretary may waive such forfeiture in accordance with procedures 220
and standards established by regulations adopted in accordance with 221
chapter 54. Subject to procedures for review and approval of such data 222
pursuant to section 12-120b, said secretary shall, on or before 223
December fifteenth next following, certify to the Comptroller the 224
amount due each municipality as reimbursement for loss of property 225
tax revenue related to the tax reductions allowed under this section. [, 226
except that the secretary may reduce the amount due as 227
reimbursement under this section by up to one hundred per cent for 228
any municipality that is not eligible for a grant under section 32-9s.] 229
The Comptroller shall draw an order on the Treasurer on or before the 230
fifth business day following December fifteenth and the Treasurer shall 231
pay the amount due each municipality not later than the thirty-first 232 Raised Bill No. 403
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day of December. Any claimant aggrieved by the results of the 233
secretary's review shall have the rights of appeal as set forth in section 234
12-120b. [The amount of the grant payable to each municipality in any 235
year in accordance with this section shall be reduced proportionately 236
in the event that the total of such grants in such year exceeds the 237
amount appropriated for the purposes of this section with respect to 238
such year.] 239
This act shall take effect as follows and shall amend the following
sections:
Section 1 July 1, 2022 12-170aa(a) to (g)
APP Joint Favorable