Connecticut Judicial Branch Law Libraries   Books

Connecticut Law About Elderly Tax Credits
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that they represent only a starting point for research.

Research Guides

   Connecticut General Statutes
OLR Research Reports - Office of Legislative Research:
  • Property Tax Relief for Seniors
    2008-R-0005
    You asked (1) what state laws authorize municipalities to provide property tax relief to seniors and (2) whether current state law prohibits a municipality from providing a tax freeze to seniors regardless of financial means.

  • 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. 

  • State & Local Option Property Tax Relief for Seniors 2006-R-0453
         You asked what property tax relief is available to Connecticut's senior homeowners. 

  • 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.

  • 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. 

  • 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. 

  • 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:

Useful Websites

Commission on Aging

Infoline eLibrary

 		 
  • Sec. 12-170aa. 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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