Property tax credits from $150 up to $1,250 of total tax relief are available for qualifying applicants. The credit level is based on a graduated income scale. An applicant’s eligibility is based on the following criteria:
1.The property owner is at least 65 years old as of the December 31st preceding the filing period OR is at least 50 years old and the widow or widower of a previously approved applicant, OR is totally disabled and has a Social Security Award Letter or an SSA-1099 with Medicare premiums, OR has proof of benefits under a program which contains requirements comparable to those of the Social Security Administration.
2.The property must have been owned OR held in “life use” by OR the beneficiaries of a trust, owning the property as of October 1st of the year prior to the application period and at the time of application.
3.Income limits are determined annually by the State of Connecticut. “Income” is defined as income derived from all sources, including tax exempt interest and Social Security. For the 2024 application period, 2023 income from all sources is considered. The income limits for the 2024 application period are $53,400 for married applicants and $43,800 for single applicants. The income limits are adjusted when there is a cost of living increase to Social Security.
Applications must be filed in the Middlefield Assessor’s Office between February 1st and May 15th. Applicants must provide either an original or a copy of their federal income tax return (if filed) and their Social Security SSA-1099. If federal income taxes are not filed, statements of all income sources (pensions, interest income, dividends, etc.) must be provided. To continue to receive benefits, re-filing is required every second year as long as the applicant’s income remains within the program limits.