§ 12-170w — Application for real property tax relief to certain elderly homeowners. Biennial requirements. Penalty for false application or false statement. Lien.

Connecticut § 12-170w

• Jurisdiction: Connecticut
• Title 12: Taxation
• Ch. 204a: Property Tax Relief for Elderly Homeowners and Renters and Persons with Permanent Total Disability

Text

(a) No claim shall be accepted under section 12-170v unless the taxpayer or authorized agent of such taxpayer files an application with the assessor of the municipality in which the property is located, during the period from February first to and including May fifteenth of any year in which benefits are first claimed. Such application shall be made in writing or electronically in a manner prescribed by the assessor, and shall include such information as is necessary to substantiate such claim in accordance with requirements in such application. A taxpayer may make application to the assessor in writing or electronically in a manner prescribed by the assessor prior to August fifteenth of the claim year for an extension of the application period. The assessor may grant such extension in the case of extenuating circumstance due to illness or incapacitation as evidenced by a certificate signed by a physician, physician assistant or an advanced practice registered nurse to that extent, or if the assessor determines there is good cause for doing so. The taxpayer shall present to the assessor a paper or electronic copy of such taxpayer's federal income tax return and the federal income tax return of such taxpayer's spouse, if filed separately, for such taxpayer's taxable year ending immediately prior to the submission of the taxpayer's application, or if not required to file a federal income tax return, such other evidence of qualifying income in respect to such taxable year as the assessor may require. Each such application, together with the federal income tax return and any other information submitted in relation thereto, shall be examined by the assessor and a determination shall be made as to whether the application is approved. Upon determination by the assessor that the applying homeowner is entitled to tax relief in accordance with the provisions of section 12-170v and this section, the assessor shall notify the homeowner and the municipal tax collector of the approval of such application. The municipal tax collector shall determine the maximum amount of the tax due with respect to such homeowner's residence and thereafter the property tax with respect to such homeowner's residence shall not exceed such amount. After a taxpayer's claim for the first year has been filed and approved such taxpayer shall file such an application biennially. In respect to such application required after the filing and approval for the first year the assessor in each municipality shall notify each such taxpayer concerning application requirements by mail, or, at the taxpayer's option, electronic mail, not later than February first of the assessment year in which such taxpayer is required to reapply, providing a copy of the required application form. Such taxpayer may submit such application to the assessor, provided it is received by the assessor not later than April fifteenth in the assessment year with respect to which such tax relief is claimed. Not later than April thirtieth of such year the assessor shall notify, by mail evidenced by a certificate of mailing, any such taxpayer for whom such application was not received by said April fifteenth concerning application requirements and such taxpayer shall submit not later than May fifteenth such application personally, or for reasonable cause, by a person acting on behalf of such taxpayer as approved by the assessor. (b) Any person knowingly making a false application for the purpose of claiming property tax relief under section 12-170v and this section shall be fined not more than five hundred dollars. Any person who fails to disclose all matters relating thereto or with intent to defraud makes a false statement shall refund to the municipality all tax relief improperly taken. (c) Any municipality providing property tax relief under section 12-170v and this section may establish a lien on such property in the amount of the total tax relief granted, plus interest applicable to the total of unpaid taxes represented by such tax relief, at a rate to be determined by such municipality. Any such lien shall have a priority in the settlement of such person's estate. (d) Any such property tax relief granted to any such resident in accordance with the provisions of section 12-170v and this section shall not disqualify such resident with respect to any benefits for which such resident shall be eligible under the provisions of sections 12-129b to 12-129d , inclusive, 12-129n and 12-170aa and any such property tax relief provided under this section shall be in addition to any such benefits for which such resident shall be eligible under sections 12-129b to 12-129d , inclusive, 12-129n and 12-170aa .

Legislative History

(P.A. 06-176, S. 2; P.A. 10-32, S. 35; P.A. 12-197, S. 29; P.A. 16-143, S. 2; P.A. 21-196, S. 11; June Sp. Sess. P.A. 21-2, S. 170.) History: P.A. 06-176 effective October 1, 2006, and applicable to assessment years commencing on or after that date; P.A. 10-32 made a technical change in Subsec. (a), effective May 10, 2010; P.A. 12-197 amended Subsec. (a) by adding provision re certification by an advanced practice registered nurse and making a technical change; P.A. 16-143 amended Subsec. (a) by replacing “March fifteenth” with “April fifteenth”, replacing “April first” with “April thirtieth”, replacing “certified mail” with “mail evidenced by a certificate of mailing”, and making a technical change; P.A. 21-196 amended Subsec. (a) by adding reference to physician assistant; June Sp. Sess. P.A. 21-2 amended Subsec. (a) by adding provisions specifying applications shall be made in writing or electronically, specifying taxpayer shall present paper or electronic copies of federal income tax returns, and permitting taxpayer notification of application requirements by electronic mail, and making technical and conforming changes.