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Property Tax Relief for the Elderly

State Library Resources    Electronic Journals    Related Agencies/Organizations

This is an introduction to some of the resources that may be helpful in your research.  We’d be happy to assist you with additional materials available at the State Library.  Please call us at 860-757-6500 or email us at isref@cslib.org

Connecticut General Statutes, 12-170aa, 12-70bb and 12-170cc, provide for the Homeowners-Elderly/Disabled (Circuit Breaker) Tax Relief Program. Additionally Connecticut General Statute 12-129n allows towns to provide property tax relief for elderly or disabled homeowners.  In 2005, the legislature proposed SB 63, which would have allowed towns, at their own option, and without state reimbursement, to freeze the real estate property taxes of homeowners aged 80 or older with incomes of $27,100 or less ($33,000 for married couples). The legislation was not enacted.

State Library Resources

The State Library has extensive resources available in paper, microform and/or online formats.  For a listing of those resources related to property tax relief for the elderly, search our online catalog using the following subjects :

Older People -- Taxation
Property Tax Relief

 

 

Full-text of the following sampling of publications is available through our online catalog :

Property Tax Relief for Seniors, by Nicole Dube, Office of Legislative Research, 2008.

Proposed HB 6271, AAC Liens Filed Under the Provisions of the Optional Municipal Property Tax Relief Program for Seniors, by Joseph Holstead, Office of Legislative Research, 2007.

Property Tax and Municipal Powers, by Judith Lohman, Office of Legislative Research, 2007.

Assistance for Caregivers of Elderly Relatives, by Helga Niesz, Office of Legislative Research, 2006.

Credit for the Elderly or the Disabled : For Use in Preparing . . Returns, Internal Revenue Service, [2006] or current issue.

Local Option Elderly Property Tax Relief, by Judith Lohman, Office of Legislative Research, 2006.

Property Tax Exemptions Created or Expanded, 1994-2006, by Judith Lohman, Office of Legislative Research, 2006.

Tax Fairness, Does Double Taxation Unfairly Target Older Americans?, hearing before the Special Committee on Aging, U.S. Senate, Feb. 4, 2002.
Also available in paper and/or microform format.  [CSL Call Number Federal Documents Y 4.AG 4:S. Hrg. 108-6]

 

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Electronic Journals

Use your public or State Library card barcode to access www.iconn.org where you’ll find full text journal articles along with the Hartford Courant, New York Times and other newspapers.

The State Library subscribes to an extensive variety of electronic journals, which are only accessible through public terminals at the State Library.  Our Electronic Journals page details the titles and available dates. When you visit the Library, we’ll be glad to show you how to search the electronic journal collection by subject. The LexisNexis State Capitol database provides searching through newspapers from all 50 states.  Pertinent titles with information on elderly property tax relief include :

Accountant Tax Letter
State Legislatures Magazine
Tax Adviser

 

Related Agencies/Organizations

The Institute on Taxation and Economic Policy provides information on state and federal tax systems and how they affect taxpayers.  They have posted a Policy Brief on Property Tax Circuit Breakers.

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Prepared by the Government Information and Reference Services Unit, page revised 11/2008.