OLR Research Reports - Office of Legislative Research:
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Relationship Between Elderly Tax Relief Programs
2007-R-0593
You asked whether a town that offers both local option tax freeze and
tax relief programs for the elderly must count benefits provided under
the tax freeze in determining whether it must place a lien on the home
of a person who also receives benefits under the tax relief program.
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State & Local Option Property Tax Relief for Seniors
2006-R-0453
You asked what property tax relief is available to Connecticut's
senior homeowners.
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Property Tax Relief for Seniors
2006-R-0445
You asked for a description of the law authorizing a property tax freeze
for seniors. You wanted to know whether all towns can authorize the
freeze, how often income limits are modified, and whether neighboring
states have similar programs.
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Local Option Elderly Property Tax Relief
2006-R-0342
You asked whether towns with populations similar to Somers or that are
near Somers have local optional property tax relief programs for the
elderly and, if they do, for a description of the programs.
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Comparison of New Eldery Tax Freeze In HB 5093 with Circuit Breaker
2006-R-0309
You asked for a side-by-side comparison of the features of the tax
freeze for elderly homeowners proposed under sHB 5093 and the existing
“circuit breaker” elderly and disabled tax relief program. Since the
bill would allow people to be eligible for both programs, as well as
others, you also asked (1) about benefits and disadvantages for people
who apply for one or both and (2) what the effect would be on current
participants in the elderly tax freeze program that is being phased out.
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Veterans Property Tax Exemptions
2005-R-0884
You asked about the laws that authorize veterans’ property tax
exemptions. You want to know what periods the exemptions cover.
Information form the State of Connecticut Office of
Policy and Management:
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Tax relief for certain elderly or totally disabled
homeowners. Reductions in real property taxes.
Sec. 12-170bb.
Annual report concerning tax relief for elderly
homeowners and grants to elderly renters. Preparation by the Office of
Policy and Management.
Sec. 12-170cc. (Formerly Sec. 12-170c).
Appeals
from Secretary of the Office of Policy and Management or assessors.
Sec. 12-129n.
Optional municipal property tax relief program for
certain homeowners age sixty-five or over or permanently and totally
disabled.
Sec. 12-129b. Real property tax relief for certain persons sixty-five years of age or over.
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