OLR Research Reports - Office of Legislative Research:
This report updates OLR Report
which describes select state programs for the elderly.
Property Tax Relief Programs
You asked for a description of the state's local option property tax
relief programs for homeowners.
Tax Relief for Seniors
In states like Connecticut, where municipalities levy property taxes
for general government and education purposes, you wanted to know if any
authorize municipalities to (1) split the tax bill between the general
government and education portions of the budget and (2) exempt seniors
from paying the education tax bill.
Relief for Homeowners
You asked for (1) a summary of the different types of property tax
relief for homeowners under Connecticut law and (2) examples of property
tax relief offered in other states but not Connecticut.
Veteran Property Tax Exemption
You asked whether the statutes set tighter income criteria for
property tax relief for veterans with a 100% disability rating than for
veterans who are partially disabled. If this is the case, you propose to
address this apparent discrepancy and ask us how this could be done
Property Tax Relief for Seniors
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.
Information form the State of Connecticut Office of
Policy and Management:
Commission on Aging
Tax relief for certain elderly or totally disabled
homeowners. Reductions in real property taxes.
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).
from Secretary of the Office of Policy and Management or assessors.
Optional municipal property tax relief program for
certain homeowners age sixty-five or over or permanently and totally
Sec. 12-129b. Real property tax relief for certain persons sixty-five years of age or over.