You asked which towns have enacted the local option property tax freeze for the elderly authorized by PA 06-176.

The only way to compile a list of towns that have implemented the freeze is to survey towns. We posted three questions on a listserv for local assessors in Connecticut and received responses from 49 towns after a month. Other computer research provided information on an additional eight towns for a total of 57 towns.

Of the 57 towns, 10 have implemented the property tax freeze authorized under PA 06-176 or will start doing so in 2008. (OLR report 2006-R-0445, copy attached, explains the PA 06-176 freeze. ) Five towns report freezing taxes for the elderly or enhancing other property tax relief programs under an earlier statute authorizing local property tax relief for the elderly (CGS § 12-129n). Thirteen towns are actively considering the freeze or might consider it in the future, while two considered and rejected it. The remaining 27 towns for which we have information have neither implemented nor considered the freeze.

The table below lists the towns in each category. We will update this report if and when we receive further responses from the listserv. In the meantime, please let us know if you would like us to check a particular town that is not listed in the table.

*Glastonbury: Taxes are deferred. The program requires reimbursement with nominal interest on the deferred amount.

**Manchester: Implemented an alternative circuit breaker ordinance.

+Plainville: Applications start February 2008.

++Pomfret: Applications will run February 1 to May 15, 2008.

JL: JR: ts