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Homeowners Credit - Elderly and Totally Disabled 

Connecticut law provides for annual tax relief credits to qualified homeowners. The following information applies to applications filed in 2018.

 To be eligible for such a credit:

  1. You or your spouse must be at least 65 years of age as of December 31, 2017 or over 18 and permanently and totally disabled.
  2. You must be a permanent resident of the State of Connecticut. You cannot be receiving tax relief in another state. For example, it is illegal to simultaneously receive a Homestead Exemption in Florida and property tax relief in Connecticut.
  3. Your 2017 income cannot exceed $43,000 if you’re married, or $35,300 if you’re unmarried.           

            Income Definition:  Qualifying income is defined as gross income for IRS purposes plus any other income not included in such gross income.

4.You must provide the Assessor with a copy of your SSA1099 for 2017, or its equivalent, from Social Security and your 2017 federal income tax return if you file one.   The Assessor may require any other proof of income that may be necessary  for the certification of the claim, such as interest/dividend statements and pension statements.

In Addition to the Above Conditions Homeowners Must:

  • File an application between February 1st and May 15th, at least once every two years, with the Assessor’s Office of the town where they live.
  • Own the property or hold a tenancy for life or for a term of years, which makes the applicant liable for payment of taxes (CGS Sec. 12-48). The property must be the applicant’s primary residence (domicile).
  • Credits are determined as a percentage of taxes based upon income.

Any Questions?  Call the Assessor’s Office at 860-276-6205