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