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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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