Program Description

State law provides a $1,000 property tax exemption for property owners who are permanently and totally disabled. An applicant must be permanently and totally disabled and receiving Social Security disability benefits or benefits under a federal, state or local retirement program which contains disability requirements comparable to those of the Social Security Administration. He/she must provide satisfactory proof of total disability to the Assessor's Office prior to October 1 in order that the exemption may be granted.

The Homeowner Question & Answer Booklet is available for this program. The municipal Claim Form (M-42b) is also available.

For Further Information, Please Contact:
Frank Intino: phone (860) 418-6382 - fax (860) 418-6493 - e-mail  frank.intino@ct.gov

Program Objective Statement

To reimburse municipalities that provide property tax relief to resident property owners eligible for total disability payments under Social Security or other government retirement plans.

Eligibility

All towns, cities, including the unconsolidated City of Groton and boroughs that provide property tax relief to resident property owners eligible for total disability payments under Social Security or other government retirement plans. (There are no income requirements but to qualify the property owner must be at least 18 years old. There is a tax relief exemption limit of $1,000 per person).

Grant Activity

Fiscal Year 2009 - Paid Out: - $347,041.92; Recipients: - 189 municipalities/boroughs containing 12,658 individual participants.

Key Dates

By May 1, 2009 - Distribute Claim forms to towns.

By July 2, 2009 - Receive completed Claim forms back from towns.

By July 6, 2009 - Begin review of Claims.

By December 15, 2009 - Prepare and certify Payment List for Comptroller.

By March 15, 2010 - Submit Year-end Report to General Assembly.

Statutory References

Connecticut General Statutes (CGS): Sections 12-94a and 12-81 subdivision (55).

Regulatory References

Regulations of Connecticut State Agencies: §12-94a-1 and §12-94a-2.

Funding Source(s)

State: General Fund (100%).

Account Number

11000 - 17011 - 51007 - 55070.

Catalogue of Federal Domestic Assistance (CFDA) Number

Not applicable.

General Statement of Process

Distributes Claim forms to towns, and receives completed forms back from the towns. Processes requests for penalty waivers. Reviews Claims for accuracy and completeness. Modifies, approves or denies Claims and reconciles modifications with towns. Prepares and certifies grant Payment List for Comptroller. Files Year-end Report with General Assembly.