Homeowners' - Elderly/Disabled (Circuit Breaker) Tax Relief Program

Program Description

State law provides a property tax credit program for Connecticut owners in residence of real property, who are elderly (65 and over) or totally disabled, and whose annual incomes do not exceed certain limits. The credit amount is calculated by the local assessor and applied by the tax collector to the applicant's real property tax bill. The amount of the credit that may be granted is up to $1,250 for married couples and $1,000 for single persons. Credit amounts are based on a graduated income scale. Application may be made with the Assessor's Office between February 1 and May 15th.

The Homeowner Question & Answer Booklet is available for this program. The municipal Claim Form (M-35b) is also available.

For Further Information, Please Contact:
Ronald Madrid: phone (860) 418-6322 - fax (860) 418-6493 - e-mail - ronald.madrid@po.state.ct.us
Intergovernmental Policy Division

Program Objective Statement

To reimburse municipalities for the revenue loss incurred by municipalities as a result of granting real property tax credits to those elderly and totally disabled homeowners described in Connecticut General Statutes: Section 12-170aa (b).

Eligibility

169 municipalities; 8 boroughs.

Grant Activity

Fiscal Year 2006: - Paid Out: - $20.5 million: Recipients: - 176 municipalities/special taxing districts containing 46,219 individual participants.

Key Dates

By January 15, 2006 - Distribute Application forms to municipalities.

By May 15, 2006 - Distribute Claim forms to municipalities.

By July 3, 2006 - Receive completed Claims and supporting Applications back from municipalities.

By October 2, 2006 - Receive completed Tax Relief Reduction forms back from municipalities.

By December 15, 2006 - Prepare and certify Payment List for Comptroller.

By March 1, 2007 - Prepare grant information for inclusion in Year-end Report to General Assembly.

By July 1, 2007 (or within one year of the date the previous year's claim was actually received) - complete post-payment date Claim review and notify municipalities/districts of the substantiation or modification of their Claims for Reimbursement.

Statutory References

Connecticut General Statutes (CGS): Sections 12-170aa, 12- 170bb and 12-170cc.

Regulatory References

Regulations of Connecticut State Agencies: §12-170aa-1 and §12-170aa-2.

Funding Source(s)

State: General Fund (100%).

Account Number

11000 - 17018 - 51007 - 55070.

Catalogue of Federal Domestic Assistance (CFDA) Number

Not applicable.

General Statement of Process

Distributes Application and Claim forms to municipal assessors. Receives completed Claims and Applications and reviews for completeness and accuracy. Processes penalty waiver requests; assesses penalties. Distributes Reduction forms to municipal assessors. Receives Reduction forms and reviews for completeness and accuracy. Processes penalty waiver requests; assesses penalties. Modifies, denies or approves Reductions and reconciles modifications with municipalities. Prepares and certifies Payment Lists for the Comptroller. Prepares grant information for inclusion in Year-end Report to General Assembly.