Personal Exemptions
HOMEOWNERS
Property owners/life use and/or spouses who are 65 years of age by the end of the calendar year preceding the filing period (Feb. 1 - May 15). Totally disabled persons are eligible regardless of age as long as they have provided proof of total permanent disability to the Assessor by
the December 31 which proceeds the filing period. The income limits for this program is set yearly. The claimant must reside at the property. Tax credits, once filed for and approved by the Assessor, extend for a two-year assessment period.
INCOME LIMITS (Table A)
All income received in 2009 including Social Security.
| |
MARRIED |
UNMARRIED |
| Income Maximum |
$40,900 |
$33,500 |
| Benefit Maximum |
$1,250 |
$ 1,000 |
| Benefit Minimum |
$150 |
$150 |
FREEZE
The Freeze program is a tax relief program for the elderly. The Freeze is only available to those who had been granted benefits as of the Grand list of 1984. To remain on this program the applicant’s income may not exceed $6,000 (this does not include social security). The filing period is between Feb. 1 and May 15, biannually.
VETERANS
This exemption is available to veterans who have served in one of the armed
services and who served at least 90 days during a period of war. The claimant
must file an honorable discharge (DD-214) prior to September 30 with the City Clerk. Exemptions are also available to veterans who have suffered a disability.
| DISABILITY |
EXEMPTION AMOUNT |
| REGULAR VETERAN |
$ 3,000 |
| 10-25% |
$ 4,500 |
| 26-50% |
$ 6,000 |
| 51-75% |
$ 7,500 |
| 76-100% |
$ 9,000 |
| Over 65 with any disability rating |
$ 9,000 |
| Severe disability |
$15,000 |
ADDITIONAL VETERANS
Any person entitled to an exemption from property tax in accordance with the above is eligible for additional veteran benefits, provided they meet the income requirements as set forth in (Table A). The filing period is between February 1st and October 1st.
| DISABILITY |
EXEMPTION AMOUNT |
| LOW INCOME / NON DISABILITY |
$ 6,000 |
| 10-25% |
$ 9,000 |
| 26-50% |
$ 12,000 |
| 51-75% |
$ 15,000 |
| 76-100% |
$ 18,000 |
| Over 65 with any disability rating |
$ 18,000 |
| Severe disability |
$30,000 |
ACTIVE DUTY
A Connecticut resident, who is a member of the armed forces on the assessment date, is eligible for the total exemption of one motor vehicle. The vehicle must be registered in Connecticut but located in another state due to the serviceman’s military orders. A non-Connecticut resident whose vehicle is garaged in this state due to military orders is also entitled to an exemption.
TOTALLY DISABLED
Individuals must possess a social security disability award letter or
permanent total disability proof under any federal, state or local government
retirement or disability plan. The filing period is on or before October 1st.
This is an assessment exemption
Regular $1,000
Plus additional amount with qualifying income
as set forth in (Table A) additional $1,000
BLIND
This exemption is available to any blind person who presents an official
certificate from a medical practitioner verifying his/her legal blindness.
Application must be made on or before October 1st.
This is an assessment exemption
Regular $3,000
Plus additional amount with qualifying income
as set forth in (Table A) additional $2,000
DATES OF WARS AND OTHER RECOGNIZED MILITARY CAMPAIGNS OR OPERATIONS
| World War II |
Dec. 7, 1941 to Dec. 31, 1947 |
| Korean Conflict |
June 27, 1950 to January 31, 1955 |
| Vietnam Era |
February 28, 1961 to July 1, 1975 |
| Lebanon |
July 1 1958 to November 1 1958 or September 29 1982 to March 30 1984 |
| Invasion of Grenada |
Oct. 25, 1983 to Dec. 15, 1983 |
| Operation Earnest Will |
Feb. 1, 1987 to July 23, 1987 |
| Invasion of Panama |
Dec. 20,1989 to Jan. 31, 1990 |
| Persian Gulf War |
After August 2, 1990 |
For a campaign which lasted less than 90 days the veteran must have received an 'Armed Forces Expeditionary Medal.
