Summary of Exemptions and Property Tax Relief Programs

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.

The monetary benefits realized by applicants approved for exemptions are dependent upon the local mill rate. (For example, a $3,000 property tax assessment exemption in a town having a mill rate of 35.1 equates to a monetary savings of $105.30)

Descriptions of common exemptions and programs are below.

Tax Exemption for Blind Persons

State law provides a $3,000 property tax assessment exemption for property owners who are blind. In order to receive this exemption: (1) an applicant must meet the definition of blindness set forth in CT General Statute Sec. 12-92. (2) 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 a minimum of 90 days 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. (1) Proof of military service (Original DD214 discharge papers) must be on file with the Glastonbury Town Clerk. (2) One time filing. (Note: Must be filed prior to the October 1st Grand List date to get exemption on that list.)

Disabled veterans may receive a town funded assessment exemption of $2,250 to $15,000 based on their disability. Proof of disability (Department of Veterans Affairs form #20-6566) needs to be filed only once with the Assessor’s office unless there is a change in the veteran’s disability rating. The original DD214 must also 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 Social Services Department or Assessor’s office between February 1st and October 1st. 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.

Active Duty Military

State residents currently in active-duty military service may be eligible for a partial exemption.  In addition, one car owned by a Connecticut resident serviceperson may be fully exempt from property taxes. These forms must be file annually with the Assessor's Office, and are available on our Forms on Line page.

Non-residents stationed in Connecticut may also qualify for a full exemption on their vehicles. A Soldiers & Sailors Civil Relief Act form must be filed annually with the Assessor's Office.

Call the Assessor's Office (860-652-7600) for further information and application deadlines.

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 for unmarried persons. Credits are based on a graduated income scale. In order to receive this benefit:

1. 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.

2. Must reside as the owner (or have life use of property) as of October 1st of the year before applying.

3. He/she must file an application with the Social Services Department between February 1st and May 15th. Proof of income received in the previous calendar year must be provided. Following approval of the initial application, the applicant must refile biennially. In the period between filings, applicants must notify the Assessor of any significant change in their income.

4. Income requirements are updated annually.

5. Proof of ALL income must be filed with application.

Local Elderly Tax Relief Program & Long-term Residency Benefit

This program provides additional benefits to those with slightly higher income levels, and those receiving State benefits. Income requirements are updated annually. Applications are filed biennially with Social Services, between February 1st and May 15th. In order to receive this benefit:

1. An applicant or the spouse must be 65 or older by the end of the previous calendar year, or be 50 or older and a surviving spouse of a recipient.

2. Must reside as the owner (or have life use of property) as of October 1st of the year before applying.

3. He/she must file an application with the Social Services Department between February 1st and May 15th. Proof of income received in the previous calendar year must be provided. Following approval of the initial application by the Assessor, the applicant must refile biennially. In the period between filings applicants must notify the Assessor of any significant change in their income.

4. Proof of ALL income must be filed with application.

The Long-term Residency Benefit is for an applicant receiving the Local Elderly tax relief and who has been the owner of record of real property in Glastonbury for at least twenty of the past twenty-five years. A one-time affidavit must be filed with the Local Elderly tax relief application. This is an additional $100 benefit.

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 for married couples and $700 for unmarried applicants. In order to receive a Renter Rebate:

1. An applicant or the 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 a surviving spouse of a recipient, and been approved initially for Renters Rebate for calendar year 2011 to present.

2. Must have lived in Connecticut for one year.

3. Thirty-five percent of applicant’s annual rent and utility expenditures must exceed 5% of applicant’s annual gross income.

4. Must file an application annually with the Social Services Department between May 15 and September 15.

5. Proof of income received and rent and utility payments made in the previous calendar year must be provided.

6. Income requirements are updated annually.

Tax Deferral Program

The Town of Glastonbury offers a program for deferral of taxes for those applicants who are on the State Elderly Benefit Program. An applicant may choose to defer some or all of his/her tax bill. Eligible participants may choose to receive either a deferral or a Town credit, but not both.

Some of the highlights of the deferral program are:

1. An additional annual application is required.

2. The applicant must have been living for a minimum of ten years in the same home.

3. A simple interest rate on the deferred tax will be applied, and is based on the Treasury rates of the previous year.

4. Repayment of the deferred taxes is required upon death of the applicant, conveyance of the property, or whenever an applicant would like to repay the tax.

For further information, please contact the Assessor’s office between 8:00 a.m. – 4:30 p.m. at 860-652-7600.

Additional miscellaneous exemptions and their related applications may be found on the Forms On Line section of our site.

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