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Exemptions

 

 

OPEN SPACE PROGRAM

 

Owners of land who wish to apply for Open space classification for the first time may do so from September 1st through November 1st.  Landowners who have previously filed are not required to reapply except where there has been a change in the classification of land or change in ownership.

 

TOTALLY DISABLED PERSONS

 

Subdivision (55) of Statute 12-81 provides for a property tax exemption, in the amount of $1,000, to certain persons who are permanently and totally disabled.  To be eligible for this exemption a person must apply no later than October 1st.  Applicant must be a Connecticut resident; be either the record owner of, hold life use in, or be the beneficiary of a trust estate with respect to the property on which the exemption will be applied; receive total disability benefits from one of the following: Social Security Administration; Federal, State or Local government retirement or disability plan (including that teacher’s retirement plan, containing qualification requirements comparable to those of the Social Security Administration.

 

Blind Persons

§12-81(17)

 

Subdivision (17) of §12-81 provides for a property tax exemption, in the amount of $3,000, to certain persons who are blind.  Blindness is defined in §12-92 as meaning “…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, it is accompanied by a limitation in the subtends an angle no greater than twenty degrees.”

 

To be eligible for this exemption, a person must, as of the assessment date on which the exemption is effective:

 

1. Person must be a Connecticut resident;

 

2. Be either the record owner of, hold life use in, or be the beneficiary of trust estate with respect to the property on which the exemption will be applied.

 

3. Have provide proof to Assessor that he is blind in accordance with definition contained in §12-92.  An attorney or agent may submit such a proof on the person’s behalf.

 

While §12-81(17) does not define the type of proof required, assessors generally require a certificate from a qualified medical practitioner.  Such proof need be filed only once.  Once satisfactory proof has been provided, the person becomes permanently eligible for the exemption.  However, §12-94 grants assessor the authority to require additional evidence of blindness subsequent to the granting of this exemption.

 

A veteran who is blind is entitled to the proper tax exemption for which he qualifies due to his status as a veteran and the exemption under §12-81(17) for which he is eligible based upon his condition of impairment.

 

Exception regarding ownership:

 

In the case of a married couple, either the husband or wife may own, hold life use in, or be the beneficiary of a trust with respect to the property for which an exemption is claimed.  They must, however, be domiciled together.

 

 

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