Connecticut 2025 Regular Session

Connecticut Senate Bill SB01345 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2
3	3	LCO No. 5089 1 of 2
4	4
5	5	General Assembly Raised Bill No. 1345
6	6	January Session, 2025
7	7	LCO No. 5089
8	8
9	9
10	10	Referred to Committee on AGING
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12	12
13	13	Introduced by:
14	14	(AGE)
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19	19	AN ACT LIMITING LOCAL PROPERTY TAX INCREASES ON SENIORS
20	20	AND CERTAIN PERSONS WITH DISABILITIES.
21	21	Be it enacted by the Senate and House of Representatives in General
22	22	Assembly convened:
23	23
24	24	Section 1. (NEW) (Effective October 1, 2025, and applicable to assessment 1
25	25	years commencing on and after October 1, 2025) (a) As used in this section, 2
26	26	"qualifying owner" means an owner of a residential dwelling that is such 3
27	27	owner's primary residence (1) who has lived at such residential 4
28	28	dwelling for a period not less than one year, (2) whose federal adjusted 5
29	29	gross income is an amount equal to or less than double the amount such 6
30	30	owner receives in Social Security benefits or Social Security disability 7
31	31	benefits, and (3) (A) receives Social Security benefits, (B) receives Social 8
32	32	Security disability benefits, or (C) has served in the Army, Navy, Marine 9
33	33	Corps, Coast Guard, Air Force or Space Force of the United States and 10
34	34	has been determined by the United States Department of Veterans 11
35	35	Affairs to be permanently and totally disabled based on a service-12
36	36	connected disability rating of one hundred per cent. 13
37	37	(b)Any municipality may, upon approval by its legislative body or in 14
38	38	any town in which the legislative body is a town meeting, by the board 15
39	39	Raised Bill No. 1345
40	40
41	41
42	42
43	43	LCO No. 5089 2 of 2
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45	45	of selectmen, abate the difference between the property taxes due for the 16
46	46	current tax year and the property taxes due for the preceding tax year 17
47	47	with respect to any residential dwelling occupied by a qualifying owner, 18
48	48	to the extent that such difference between property taxes due exceeds 19
49	49	the percentage increase, if any, of the consumer price index for the 20
50	50	preceding calendar year. 21
51	51	(c) Any qualifying owner entitled to an abatement pursuant to the 22
52	52	provisions of this section shall receive (1) an abatement of the excess 23
53	53	property tax owed, if such tax has not been paid, or (2) a refund of such 24
54	54	excess property tax paid, if such tax has been paid. 25
55	55	(d) Any owner who claims an abatement or refund under subsection 26
56	56	(a) of this section shall file an application, on a form prepared by the 27
57	57	assessor of the municipality in which such primary residence is located, 28
58	58	not later than the assessment date with respect to which such abatement 29
59	59	or refund is claimed. Such application shall include any information or 30
60	60	documentation that such assessor deems necessary to qualify such 31
61	61	owner for such abatement or refund. 32
62	62	This act shall take effect as follows and shall amend the following
63	63	sections:
64	64
65	65	Section 1 October 1, 2025, and
66	66	applicable to assessment
67	67	years commencing on and
68	68	after October 1, 2025
69	69	New section
70	70
71	71	Statement of Purpose:
72	72	To reduce the incidences of local property tax increases harming elderly
73	73	residents and certain persons with disabilities on fixed incomes.
74	74
75	75	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
76	76	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
77	77	underlined.]
78	78