Property Tax Exemption Programs
A property tax exemption is a reduction in an approved applicant’s real or motor vehicle property assessment that is administered by the Assessor of the town in which the applicant resides. Residency and property ownership must be established on or before the October 1 assessment date. Except where noted, proof of exemption eligibility must also be provided on or before the assessment date.
The monetary benefits realized by applicants approved for exemptions are dependent upon the local mill rate. (For example, a $3,000.00 property tax assessment exemption in a town having a mill rate of 31.8 equates to a monetary savings of $95.40)
Tax Exemption for Blind Persons
State law provides a $3,000.00 property tax assessment exemption for property owners who are blind. In order to receive this exemption: an applicant must meet the definition of blindness set forth in CT General Statute Sec. 12-92. Also, he/she must provide proof of such blindness to the Assessor, (i.e. certification by a qualified medical doctor). Once proof has been provided no other action by the applicant is required.
Tax Exemption for Veterans
Honorably discharged veterans who served in wartime are eligible for the Town funded veterans’ exemption of $1,500 to be applied toward their real estate or motor vehicle tax assessments. Proof of military service (DD214 discharge papers) must be on file with the City of Middletown Town Clerk. This is a one-time filing. (Note: Must be filed prior to October 1, Grand List date to get exemption on that list).
Disabled Veterans may receive assessment exemption of $2,250.00 to $4,500.00 based on their disability. Disabled veterans must annually submit Department of Veterans affairs form #20-6566 to the Assessor’s office. Proof of military service (DD214 discharge papers) also must be filed with the Town Clerk.
Additional Veterans’ Exemption Program (Income eligible) – Low income disabled and wartime veterans may receive additional exemption benefits. He/She must file an application with the Assessors Office between February 1, and October 1. Proof of income received in the previous calendar year must be provided. Following approval of the initial application by the Assessor, the applicant must file biennially. In the period between filings, applicants must notify the Assessor of any significant change in their income.
State Tax Credit Program for Elderly and/or Disabled Homeowners
Under this program, a tax credit may be applied to the tax bill for the property in which the applicant resides. The amount of credit is up to $1,250 for married couples and $1,000.00 for unmarried persons. Credits are based on a graduated income scale. In order to receive this benefit:
- An applicant or their spouse must be 65 or older by the end of the previous calendar year: or be 100% disabled (per social security); or be 50 or older and be a surviving spouse of a recipient.
- Must reside as the owner ( or have life use of property) as of October 1 of the year before applying.
- Income requirements are updated annually.
- He/she must file an application with the Assessors Office between February 1, and May 15. Proof of income received in the previous calendar year must be provided. Following approval of the initial application by the Assessor, the applicant must re-file biennially. In the period between filings, applicants must notify the Assessor of any significant change in their income.
Renter Rebate Program
State law provides a program for renters who are elderly or disabled, and whose annual incomes do not exceed certain limits. Under this program, a check is directly remitted to an approved applicant by the State. These checks represent partial refunds of rental and utility payments. Persons renting an apartment, room, cooperative housing or leasing a mobile home space may be eligible. Renter Rebates can be up to $900.00 for married couples and $700.00 for unmarried applicants. In order to receive a Renter Rebate:
- An applicant or the spouse must be 65 or older by the end of the previous calendar year;
- Must have lived in Connecticut for one year.
- Thirty-five percent of applicant’s annual rent and utility expenditures must exceed 5% of applicant’s annual gross income.
- Must file an application annually with the Assessors office between May 15 and September 15.
- Proof of income received and rent and utility payments made in the previous calendar year must be provided.
- Income requirements are updated annually.
Local Elderly Tax Relief Program
Eligibility requirements are similar as for State program. This program provides benefits to those with slightly higher income levels, and those receiving State benefits. Income requirements are updated annually. Applications filed biennially between February 1 and May 15.
Owners of vehicles which are used exclusively for the purpose of transporting medically incapacitated individuals without payment are eligible for a 100% assessment exemption on this vehicle. The exempted vehicle must be specially equipped or significantly modified in order to accommodate the incapacitated individual. Applications for this exemption must be submitted prior to November 1 each year.
DATE OF WARS AND OTHER RECOGNIZED MILITARY CAMPAIGNS AND OPERATIONS UNDER SEC. 27-103, AMENDED BY PUBLIC ACT 03-85
FOR PROPERTY TAX EXEMPTION ELIGIBILITY UNDER SEC. 12-81 (19) AS OF OCTOBER 1, 2003
||April 21, 1898 to July 4, 1902
|Spanish-America War – Moro Province
||April 21, 1898 to July 15, 1903 1
|Mexican Border Period
||March 10, 1916 to April 6, 1917
|World War I
||April 6, 1917 to Nov. 11, 1918
|World War II
||Dec. 7, 1941 to Dec. 31, 1946 3
||June 27, 1950 to January 31, 1955
||February 28, 1961 to July 1, 1975
||July 1, 1958 to Nov. 1, 1958 or Sept. 29, 1982 to March 30, 1984 4
|Invasion of Grenada
||Oct. 25, 1983 to Dec. 15, 1983 4
|Operation Earnest Will
||February 1, 1987 to July 23, 1987 4
|Invasion of Panama
||Dec. 20, 1989 to Jan. 31, 1990 4
|Persian gulf War
||After August 2, 1990 5
- The Spanish American War includes the Philippine Insurrection, the boxer Rebellion and service in the Moro Province, for which the ending date is eleven days later than the ending date for the Spanish American War.
- The ending date for service in Russia by a person serving with the United State military forces during World War 1 differs from the ending date for all service during that war in all other arenas.
- Pursuant to Sec 12-86, twelve o’clock midnight on December 31, 1947 is the World War II termination date for the purposes of granting a property tax exemption.
- A person must have served in a combat or combat support role for the duration of a campaign lasting less than 90 days (i.e., the Invasions of Grenada and Panama) in order to qualify for a property tax exemption,. A person must also have served in a combat or combat support role in Lebanon or in Operation Earnest Will, during the specified dates, in order to qualify for an exemption. An armed Forces Expeditionary Medal is awarded to such individuals.
- Although referred to as the Persian Gulf War, service in the Persian Gulf is not required, nor is service in a combat or combat support role. Service anywhere for at least 90 days, and timely filing of DD214, qualifies for an exemption commencing October 1, 2003.