Elderly and Totally Disabled Homeowners State Program
Elderly and Totally Disabled
Connecticut law provides for annual tax relief credits to qualified homeowners. The following information applies to applications filed in 2024.
To be eligible for such a credit:
- You or your spouse must be at least 65 years of age as of December 31, 2023 or over 18 and permanently and totally disabled.
- 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.
- Your 2023 income cannot exceed $53,400 if you’re married, or $43,800 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 2023, or its equivalent, from Social Security and your 2023 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. If May 15th falls on a weekend, the last day to file would be the preceding Friday.
- 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