§ 15-7. Elderly tax relief.

Pursuant to the authority granted by section 12-129n of the Connecticut General Statutes, the city shall amend its elderly property tax relief program, effective with the fiscal year commencing July 1, 2007, based upon the grand list of October 1, 2006, in the following amounts:

(1)

For those taxpayers who meet the eligibility requirements set forth in section 12-129b of the Connecticut General Statutes, the income limitations set forth in section 12-170aa of the Connecticut General Statutes, and further meet the eligibility requirement of subsection (2), below, said taxpayer will be eligible to receive, in addition to the tax relief provided by state statute, an additional relief from the City of Shelton in the amount of three hundred dollars ($300.00) per year.

(2)

To be eligible for property tax relief under this section, the taxpayer must apply on a biennial basis as directed by the city assessor between February 1 and May 15. Notwithstanding the provisions of subsection (1), above, a taxpayer must also meet the following eligibility requirements:

a.

The taxpayer must have owned their residence in the City of Shelton for at least one (1) year and the taxpayer must have resided in said residence for at least nine (9) months during the previous fiscal year.

b.

Excluding the value of the real property located in the City of Shelton, the taxpayer's remaining assets may not exceed two hundred thousand dollars ($200,000.00) as attested to in the signed application for tax relief.

c.

The taxpayer must be sixty-five (65) years of age or older.

d.

No tax credit shall be given under this program to any person(s) who is delinquent in payment of any taxes, assessments, or usage fees to the City of Shelton.

(3)

The tot al tax abatement of property tax revenue which may be granted in any such tax year shall not exceed an amount equal to ten (10) percent of the total real property tax assessed in the city for the preceding tax year.

(4)

No relief provided under the provisions of this section, together with any relief received by any such taxpayer under the provisions of section 12-129b et seq. and section 12-170aa et seq. of the Connecticut General Statutes shall exceed in the aggregate the total amount of the tax which would, absent for relief granted under this section, Connecticut General Statutes sections 12-129b et seq. and 12-170aa et seq., be due from said taxpayer.

(5)

The tax relief granted to a taxpayer under the provisions of this section may not exceed seventy-five (75) percent of the taxes levied against the taxpayer without said programs.

(6)

For purposes of this section, married taxpayers shall be considered one (1) taxpayer. If an eligible taxpayer dies, the surviving spouse of a taxpayer who has been entitled to relief pursuant to this section must satisfy all of the requirements of this section during the next application phase as described in subsection (2), above, and must meet all requirements provided herein in order to be eligible for the tax relief provided.

(Ord. No. 666, 2-10-94; Ord. No. 693, 3-14-96; Ord. No. 801, 8-10-06)

Editor's note

Ordinance No. 666, adopted February 10, 1994, did not specifically amend this Code; hence, inclusion as § 15-7 was at the discretion of the editor.