EXEMPTIONS, ABATEMENTS AND REBATES

HOMEOWNERS PROGRAM  (State)

2009 Grand List Income Levels for Homeowners + Renters 

ONLY APPLIED ON LEGAL RESIDENCE

Single $32,300 (Soc. Sec. + Adj Gross Inc + Non taxable Income)

Married $39,500 (Soc. Sec. + Adj Gross Inc + Non taxable Income)

Town benefit uses 1/2 Soc Sec + Adj Gross Inc + Non Taxable Income

State Elderly and Social Security Disability Homeowners Program filing period February 1st through May 14th

• You must own and reside at the property for which tax relief is sought on October 1, 2009.
• You or your spouse (if domiciled together) must have been 65 years of age at the close of  the preceding calendar year
• There is an income limit for this exemption.  Income includes pensions, wages, interest on accounts, lottery winnings, IRA withdrawals, net rental income etc. plus Social Security for both applicants.  Income Tax has to be provided.
• The limits are set each year by the State of Connecticut and are subject to change.  Each year new amounts will be posted on this Website

Town Elderly and Social Security Disability Homeowners Program

Town Ordinance 19-28

• Same requirements for residency as State Program
• Income limit is the same as State Requirement except only one half (1/2) of Social Security will be added to the Adjusted Gross Income from Income Tax.
• A tax credit, starting at $960, for qualified taxpayers, on the Grand List of October 1 or on the Grand List for the initial tax year in which the taxpayer qualifies for the benefit (Town Ordinance 19-28(a))
• The Assessor's Office shall determine the tax due from each applicant to which relief has been granted at the amount calculated on the October 1 Grand List determined immediately prior to the initial date relief is granted. The tax shall remains frozen at that amount until the person is no longer eligible or the property is no longer eligible as per the provisions of Town Ordinance 19-25(c), or the property is sold, transferred or otherwise conveyed.  The Assessor's Office annually shall adjust the tax credit as necessary to maintain stabilization for eligible properties. (Town Ordinance 12-28(b)(2))
• In the event property improvements are made during any two-year period to which stabilization applies that results in a 10% increase in the assessed value of the property, the tax shall be recalculated using the revised assessment and the current tax rate.  Additionaly, the taxpayer must reapply for the benefits of this section.  If, after reapplication, the property is eligible for a tax credit, the maximum credit of $960 will apply for the initial year after the revised assessment. (Town Ordinance 19-28(b)(3)).

RENTERS

State Elderly and Social Security Renters Program 

 A person renting a room, apartment, cooperative housing, mobile may be eligible for a partial refund of rent and/or utility bills, excluding cable and telephone, if:

• Renter or their spouse is 65 or older, or is the widow, widower age 50 or older of a previously approved applicant

                                                                        OR

• Renter is totally disabled and receiving Social Security Disability payments.

Income limits every year are posted in the New Milford Times, Senior Center and Assessor's Office.  Income includes Net Gross Income from the Income Tax plus Social Security and Veteran disability payments.  Income from all sources, including Tax-exempt interest has to be included.

The filer must have receipts or copies of checks paid for lights, heat and electric and rent.  Renters may receive social security, energy assistance, federal supplemental security income, pension, veterans benefits,  or subsidized housing accommodations; but may not receive financial aid or subsidy from federal, state or local funds.

Applications must be filed annually between May 15th and September 15th with the New Milford Senior Center.

SOCIAL SECURITY DISABILITY 

The Social Security Award Certificate, issued by the Social Security Department, must be filed in the Assessor's Office by the previous September 30th.  The amount of the exemption is $1,000 deducted off the assessment.

If eligible for the $1,000 exemption the applicant may also apply for the Homeowners benefit meeting the age requirements.  All income levels have to be met.

BLIND EXEMPTION 

"Blindness shall be defined to mean total and permanent loss of sight in both eyes or reduction in vision so that the central visual acuity does not exceed 20/200 in the better eye with correcting lenses or, if visual acuity is greater than 20/200 if it is accompanied by a limitation in the field of vision such that the wide diameter of the visual field subends as angle no greater than twenty degrees" as defined within State Statute 12-92.

Requirements for State: 

• Must be a resident of the State of Connecticut.
• Must provide the Assessor's Office with "Certificate of Legal Blindness" as received from:

        State of Connecticut
            Department of Human Resources
            Board of Education and Services for the Blind
            170 Ridge Rd.
            Wethersfield, CT 06109

• Eligibility for the exemption must be approved by September 30th.
• Exemption is $3000 deducted from the Assessed Value.

ADDITIONAL BLIND EXEMPTION (Town Exemption)

Connecticut General State Statute 12-81J provides for an additional exemption for any person receiving an exemption under State Statute 12-81(17). An additional $2000 will be deducted from the Assessed Value.

• Must be receiving a blind exemption
• Income requirements are the same as the Homeowners program

VETERANS EXEMPTION

A Veteran is described as a person who has served in the armed forces as required within Connecticut General State Statutes 12-81(19), 12-89, 12-90 and  12-95". 

Requirements

• Is a veteran of the armed forces in service in time of war.
• Must have Honorable discharge
• Served ninety days or more, except in a war less than ninety days.
• A person who has not served in a conflict but is entitled to a disability payment as determined by the Veterans Administration.
• A serviceman who is in continuous service and has served in a previous conflict.
• Resident of this State who was a citizen of the United States at the time of his enlistment and who was in the military or naval service of a government allied or associated with that of the United States during the Second World War and received an honorable discharge therefrom.
• Any resident of this state who served during the Second World War as a member of any armed force of any government signatory to the United Nations Declaration of January 1, 1942, and participated in armed conflict with an enemy of the United States and who has been a citizen of the United States for at least ten years and presents satisfactory evidence of such service.
• Any resident of this state who served as a member of the crew of a merchant vessel during the Second World War and is qualified with respect to such service as a member of the group known as the "American Merchant Marine in oceangoing service during the period of armed conflict, December 7, 1941, to August 15, 1945", members of which are seemed to be eligible for certain veterans benefits under a determination in the United States Department of Defense, as recorded in the Federal Register of February 1, 1988, provided such resident has received an armed forces discharge certificate from the Department of Defense on the basis of such service.
• Any member of the armed forces who was in service in time of war and is still in the service and by reason of continuous service has not as yet received a discharge.
• Any person who is retired from the armed forces after thirty years of service because he has reached the age limit prescribed by law or because he suffers from mental or physical disability.
• Any person who is serving in the armed services in time of war; or lacking said amount of property in this own name, so much of the property belonging to, or held in trust for, his spouse, who is domiciled with him, as is necessary to equal said amount. For the purposes of this subdivision, "veteran", "armed forces" and "service in time of war" have the same meaning as Section 27-103.

A person who has an Honorable Discharge must file an original or certified copy of their DD214 (Discharge) before October 1st with the Town Clerk to be eligible for the Exemption on the next Assessment day.

If you move within the State of Connecticut you must file your DD214 with the Town Clerk's Office in the Town to which you moved.  If you move back to a town where you originally filed, you must reactivate your exemption with the Assessor's Office.

DATES OF WAR

Connecticut General Statute 27-103 "Service of ninety days except, if the war campaign or other operation lasted less than ninety days, and shall include service during such periods with the armed forces of any government associated with the United States."

WORLD WAR I - April 6, 1917 - November 11, 1918

WORLD WAR I - RUSSIA   - April 6, 1919 - April 20, 1920
The ending date for service in Russia by a person serving with the United State military forces during World War I differs from the ending date for all service during that war in all other arenas

WORLD WAR II - December 7, 1941 - December 31, 1947
Pursuant to State Statute 12-86 Twelve o'clock midnight 12/31/1947 is the World War termination date for purposes of granting a property exemption

KOREAN CONFLICT - June 27, 1950 - January 31, 1955

VIETNAM ERA -  February 28, 1961 - July 1, 1975

LEBANON - July 1, 1958 - November, 1, 1958 or September 29, 1982 - March 30,1984
A person must have served in a combat or combat support role for the duration of a campaign lasting less than 90 days in order to qualify for a property tax exemption.  

INVASION OF GRENADA - October 25, 1983 to December 15, 1983
A person must have served in a combat or combat support role for the duration of a campaign lasting less than 90 days in order to qualify for a property tax exemption.  

OPERATION ERNEST WILL - July 24, 1987 to August 1, 1990
A person must have served in a combat or combat support role for the duration of a campaign lasting less than 90 days in order to qualify for a property tax exemption.  

INVASION OF PANAMA - December 20, 1989 - January 31, 1990
A person must have served in a combat or combat support role for the duration of a campaign lasting less than 90 days in order to qualify for a property tax exemption.  

PERSIAN GULF WAR - After August 2, 1990
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.

STATE ADDITIONAL VETERANS APPLICATIONS - NOW BEING ACCEPTED

If you are presently receiving a Veteran's Exemption, you may qualify got an additional exemption, provided by the Connecticut State Statute 12-81f.  The income requirements are the same as the State Homeowners Program.  If you think you may qualify then bring the required proof of income (Income Tax; Soc Sec Statement; Veterans Disability Statement; interest; etc.) to the Assessor's Office.

TOWNS ADDITIONAL VETERANS - NOW BEING ACCEPTED
Town Ordinance #19-41 to 19-43
Income requirements are the same as yearly updated homeowners program.

The Town portion of the Veterans Exemption would be increased to a maximum of $10,000 off the assessment.  Deadline for making application is September 30th to receive this benefit on the bills the following July. (Copy of Income Tax; Social Security; Veteran's Disability income etc. has to be provided to the Assessor's Office).

ACTIVE SERVICEMAN
Affidavit, signed by the Commanding Officer, must be filed with the Assessor's Office by 12/31 following the next Assessment Year. (i.e. bill due in July has six months 12/31 to forward affidavit.  Affidavits will be mailed to the serviceman if we are notified by someone.

ALSO NEW

Active Servicemen are now eligible for the $3000 that Veterans now receive.  Your legal residency must be New Milford.  Per this amendment anyone who has served anywhere for at least 90 days after August 1990 and who submits the proper documentation annually with the Town Clerk by September 30 of the Grand List for which you are applying.  You must have served at least 90 days of the prior October 1st Grand List.

VOLUNTEER $1,000 ABATEMENT OFF TAXES
Covering the following Departments:

WATER WITCH VOLUNTEER FIRE DEPARTMENT
NORTHVILLE VOLUNTEER FIRE DEPARTMENT
GAYLORDSVILLE VOLUNTEER FIRE DEPARTMENT
COMMUNITY AMBULANCE CORP

Requirements:

Must be an active participant in one or more of the above Departments

Will first be applied to Real Estate then the remainder on Motor Vehicle

• Must be owned individually, jointly or as tenants in common with one or more persons
• Member is entitled to only one abatement per fiscal year regardless of the number of emergency service organizations to which he/she belongs
• If the abatement is more than the tax amount due there shall be no carryover if any credit to the next fiscal year

2.    Point System

• Abatement will be determined by the point system approved and adopted by the Town Council
• It will be based upon the total points accumulated for the fiscal year ending one year and one day prior to the Grand List Date
• Annually, on or before May 15th, the Fire Chiefs of each Department and the President of the Community Ambulance Corp shall submit to the Assessor's Office, a list of the members of their respective organizations who are eligible as defined in subsection (d).  This list shall contain the Names, address, point total, amount of abatement for which each is eligible and the signed certification of residency and eligibility the Fire Chief's or President certifying to the eligibility of each menber on the list for tax abatement.

Sale, transfer or Death:  The sale or transfer of any real or personal property to which an abatement has been applied shall disqualify said property from abatement for the remainder of the fiscal year on a pro-rata basis.  In the event of the death of a qualifying menber, the abatement afforded hereunder shall terminate at the end of the fiscal year in which the qualifying member dies.