PA 16-143—HB 5593

Finance, Revenue and Bonding Committee

AN ACT CONCERNING THE REAPPLICATION PROCEDURE FOR ELDERLY PROPERTY TAX RELIEF

SUMMARY: This act extends, from March 15 to April 15, the deadline by which elderly, and in some cases disabled, homeowners must reapply biennially for property tax relief under three income-restricted programs. By law, qualified taxpayers must reapply for tax relief every two years by submitting copies of their federal income tax returns to their municipal tax assessors. By extending the filing deadline to April 15, the act aligns it with the deadline for filing federal tax returns, thus giving taxpayers more time to complete those returns and submit them to the municipality.

The deadline extension applies to the following programs:

1. the state-funded Tax Relief Program for Elderly and Totally Disabled Homeowners (i. e. , the Circuit Breaker Program; CGS 12-170aa);

2. the local-option Elderly Property Tax Freeze Program (CGS 12-170v); and

3. the state-funded Elderly Property Tax Freeze Program, which has been closed to new applications since 1980 (CGS 12-129b).

The act also extends the deadline, from April 1 to April 30, by which assessors must notify taxpayers whose applications they did not receive by the filing deadline. It requires them to send the notices by regular mail evidenced by a certificate of mailing instead of by certified mail. By law, taxpayers who receive this notice have until May 15 to submit an application. This may be done personally or, for reasonable cause, by someone the assessor approves.

EFFECTIVE DATE: October 1, 2016

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