2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 204a - Property Tax Relief for Elderly Homeowners and Renters and Persons with Permanent Total Disability › Section 12-170bb. - Annual report concerning tax relief for elderly homeowners and grants to elderly renters. Preparation by the Office of Policy and Management.

(a) On or before March first, annually, the Secretary of the Office of Policy and Management shall submit a report concerning the state programs of tax relief for elderly homeowners and grants to elderly renters to the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding. Such report shall be prepared in relation to qualified participants, benefits allowed and state payments to municipalities as reimbursement for property tax loss in the preceding calendar year, including data concerning (1) the total number of qualified participants in each of the state programs for elderly homeowners and the state program for elderly renters, and (2) total benefits allowed in each of such programs. The information as to qualified participants and benefits allowed shall be subdivided to reflect such totals with respect to each of the following categories: (A) Each of the income brackets as included in the schedule of benefits for elderly homeowners and renters, and (B) married and unmarried participants.
(b) In addition to the information described in subsection (a) of this section, such report pertaining to the state programs of tax reduction for elderly homeowners and grants for elderly renters shall include statistics related to distribution of benefits, applicable to the preceding calendar year, as follows:
(1) With respect to each of the brackets of tax reduction benefits in the following schedules, the total number of persons in the state program of tax reduction for homeowners under section 12-170aa who received benefits within the limits of each such bracket, including the number of persons receiving the maximum and the minimum amounts of tax reduction:
Amount of Tax Reduction Allowed
Married Homeowners
Unmarried Homeowners
Over
Not Exceeding
Over
Not Exceeding
$
$  100 (Minimum)
$
$  100 (Minimum)
100
200
100
200
200
300
200
300
300
400
300
400
400
500
400
500
500
600
500
600
600
700
600
700
700
800
700
800
800
900
800
900
900
1,000
900
999
1,000
1,100
1,000 (Maximum)
1,100
1,249
1,250 (Maximum)
(2) With respect to each of the brackets concerning grants to renters in the following schedules, the total number of persons in the state program of grants for elderly renters under sections 12-170d and 12-170e who received benefits within the limits of each such bracket, including the number of persons receiving the maximum and minimum amount of grant:
Amount of State Grant Allowed
Married Renters
Unmarried Renters
Over
Not exceeding
Over
Not Exceeding
$
$ 100 (Minimum)
$
$ 100 (Minimum)
100
200
100
200
200
300
200
300
300
400
300
400
400
500
400
500
500
600
500
600
600
700
600
699
700
800
700 (Maximum)
800
899
900 (Maximum)
(3) With respect to each of the brackets of benefits in the following schedule, the total number of persons in the state tax-freeze program for elderly homeowners under section 12-129b who received benefits in tax reduction within the limits of each such bracket:
Amount of Tax Reduction Benefit Allowed
Over
Not Exceeding
$
$  300
300
600
600
900
900
1,200
1,200
1,500
1,500
(P.A. 85-612, S. 5, 6; P.A. 87-586, S. 4, 12; P.A. 88-5, S. 1, 2; P.A. 13-234, S. 42; P.A. 14-26, S. 4; 14-217, S. 52.)
History: P.A. 87-586 added Subsec. (b) requiring the secretary of the office of policy and management to submit to the committee on finance, revenue and bonding certain information, in addition to that required under Subsec. (a), related to distribution of benefits and to be outlined in accordance with the schedules of benefits in each of the subdivisions in said Subsec. (b); P.A. 88-5 amended Subsec. (a) by substituting March first for February first as the annual deadline for submission of report; (Revisor's note: During the preparation of the 2001 edition of the general statutes some erroneous figures were inadvertently included at the end of the schedule in Subsec. (b)(2) under both “Married Renters” and “Unmarried Renters”. The Revisors have editorially corrected the errors so that said schedule is now correct and reads as enacted in public act 87-586); P.A. 13-234 amended Subsec. (a) by deleting obsolete commencement date, deleting provisions re grants to elderly renters and making technical changes, and amended Subsec. (b) by deleting provision and former Subdiv. (2) re grants to elderly renters and redesignating existing Subdiv. (3) as Subdiv. (2), effective July 1, 2013; P.A. 14-26 amended Subsec. (b) by making technical changes; P.A. 14-217 amended Subsecs. (a) and (b) to add provisions re report to include information concerning grants for elderly renters, added Subsec. (b)(2) re amount of state grant allowed for elderly renters, redesignated existing Subsec. (b)(2) as Subsec. (b)(3), and made technical changes, effective June 13, 2014, and applicable to applications made on or after April 1, 2014.