City Council

CITY OF DANBURY 155 DEER HILL AVENUE DANBURY, CONNECTICUT 06810 www.danbury-ct.gov ELISA ETCHETO PHONE: 203-797-4514 LEGISLATIVE ASSISTANT FAX: 203-796-1529 e.etcheto@danbury-ct.gov MEETING NOTICE Who: City Council – Ad Hoc Committee When: 6:30 P.M. – Tuesday, November 12, 2024 Where: 3C, 3rd Floor City Hall, 155 Deer Hill Avenue Purpose: Review of Elderly Tax Relief Programs (Meeting #3) *Agenda Item on file in the Legislative Assistant’s Office and on the City website. Committee Members, Department Representatives & Petitioners: Benjamin Chianese, Chair Frank Salvatore, Council Emile Buzaid, Council Corporation Counsel Representative Dan Garrick, Finance Director Donna Murphy, Tax Assessor Mayor’s Office Posted: Town Clerk Information Board City Website Calendar  ~AD HOC REPORT~ Review Elderly Tax Relief Programs (Meeting #2) Tuesday, February 20, 2024 Chairman Chianese called the meeting to order at 8:17p.m. on Tuesday, February 20, 2024. Present were Committee Members Frank Salvatore and Emile Buzaid. From the City were Joseph Mortelliti, Corporation Counsel Representative; Dan Garrick, Director of Finance; Donna Murphy, Tax Assessor; and Taylor O’Brien, Mayor’s Office. Ex Officio Members present were: Duane Perkins, Mike Coelho, and Paul Rotello. Present from the public were Charlie Setaro, Tom Brown, Lynn Waller, Mike Flanagan, and John Waller. Chair Chianese discussed the Committees progress on the matter. He explained that the Committee will ultimately issue a recommendation for Council to not renew the existing programs. However, the City will modify the Senior Tax Freeze ordinance to allow existing participants to remain in the program if they choose to. Mr. Mortelliti confirmed that a draft of the new ordinance combining the benefits of all the programs is still a work in progress and therefore is not available to the public at this time. Ms. Murphy confirmed existing applicants will receive at a minimum the same discounts and the S.A.V.E. Program will remain active. Ms. O’Brien provided a brief overview of the S.A.V.E. Program. She confirmed that the United Way manages the volunteers. The Committee agreed to modify the language in the S.A.V.E. ordinance to clarify outside entities and exclude appointed volunteers. Furthermore, she suggested inviting the Director of Elderly Services and a representative from United Way to the next meeting. Chair Chianese discussed the Tax Freeze Program. Ms. Murphy suggested modifying the language in Section B, to clarify the year in which a tax freeze takes effect. She provided a brief overview of the following: opt-out period, income/assessment ranges, and benefit estimates. Chair Chianese requested that the City modify the language in the ordinance to make adjustments for individuals who do not receive social security benefits, but do receive pension benefits. Mr. Coelho asked about the timetable for the new ordinance. Ms. Murphy anticipates the program will go into effect next year, 2025. Mr. Mortelliti spoke on the lengthy ordinance process. Ms. Murphy explained the purpose of creating one program with a sliding scale for applicants. She confirmed applicants will not lose their benefits when combining the programs. She confirmed that there are currently, 771 people enrolled in the Tax Freeze Program. She clarified for Mr. Duane Perkins that the Tax Freeze Program is set to sunset with the 2022 Grand List, and there will be no new applications accepted next year. Mr. Rotello suggested the Committee schedule a workshop to finalize the details of the draft ordinance and application before issuing a recommendation to City Council. Mr. Perkins and Mr. Coelho requested the City provide visual aids regarding the sliding scale at the next meeting or workshop. Mr. Mortelliti noted items to be addressed in the new ordinance, and that the City will modify the existing ordinances to initiate the grandfather clause as well as the transition process of benefits. Mr. Setaro requested that the Committee review Section 44-53 (J-9) of the Senior Tax Freeze Program, regarding the year that is used to calculate the freeze. Chair Chianese requested that the following be presented at the next meeting: draft ordinance, updated existing ordinances (sunseting programs), draft application, confirmation of the year used to calculate the Senior Tax Freeze benefit, and teacher pension research. Ms. Murphy clarified the S.A.V.E. application process and tax criteria with Mr. Brown. A motion made by Committee Member Salvatore, seconded by Committee Member E. Buzaid, to continue the ad hoc subject to the call of the Chair. Motion carried unanimously. A motion made by Committee Member E. Buzaid, and seconded by Committee Member Salvatore, to adjourn. The motion carries unanimously. The meeting adjourned at 9:52 p.m. Respectfully submitted, Ben Chianese, Chair, Frank Salvatore & Emile Buzaid  ORDINANCE CITY OF DANBURY, STATE OF CONNECTICUT CITY COUNCIL 2024 Be it ordained by the City Council of the City of Danbury: COPY SHOWING REVISIONS Sec. 44-51. - Tax credit for elderly homeowners. (a) The City of Danbury hereby enacts a tax credit for elderly homeowners, pursuant to C.G.S. § 12-129n, for eligible residents of the City of Danbury on the terms and conditions provided herein. This section is enacted for the purpose of assisting elderly homeowners with a portion of the cost of property taxation commencing with the Assessment List of 1986. (b) Any person who owns real property in the City of Danbury or is liable for the payment of taxes thereon, pursuant to C.G.S. § 12-48, and who occupies the property as a principal residence shall be entitled to a credit of up to four hundred and fifty dollars ($450.00), if single, or to a credit of up to six hundred dollars ($600.00), if married, on the real estate tax bill, provided the following conditions are complied with: (1) Age of homeowner for eligibility. a. Such person is sixty-five (65) years of age or over at the close of the previous calendar year, or his spouse is sixty-five (65) years of age or over at the close of the previous calendar year and resides with such person, or such person is sixty (60) years of age or over and the surviving spouse of a taxpayer qualified for tax credit under this section at the time of his death; or b. Such person is under age sixty-five (65) and eligible in accordance with applicable federal regulations to receive permanent total disability benefits under Social Security, or has not been engaged in employment covered by Social Security and accordingly has not qualified for benefits thereunder, but has become qualified for permanent total disability benefits under any federal, state or local government retirement or disability plan, including the Railroad Retirement Act and any government related teacher's retirement plan, in which requirements with respect to qualifications for such permanent total disability benefits are comparable to such requirements under Social Security. (2) Such person must have a principal residence located in Danbury and must have paid taxes in Danbury for one (1) year immediately preceding his receipt of tax benefits hereunder. (3) The property for which the credit is claimed must be the primary legal residence of such person and occupied more than one hundred eighty-three (183) days of each calendar year. (4) Applications must be filed with the Assessor's office between February 1 and May 15 in the year following the list year with respect to which benefits are claimed hereunder, in  triplicate, one (1) copy going to the taxpayer, one (1) to the Tax Collector and one (1) to the Assessor. The applicant must reapply every two (2) years in order to continue eligibility for relief hereunder. (5) Such person shall not have received qualifying income during the calendar year preceding the fiscal year for which a tax benefit is claimed in excess of an amount which shall be ten thousand dollars ($10,000.00) greater than the limits as established and adjusted pursuant to C.G.S. § 12-170aa(b). For purposes hereof, the term "qualifying income" includes total adjusted gross income, tax-exempt interest, realized capital gains, and Social Security payments, as determined under the Internal Revenue Code of 1986, or any subsequent corresponding Internal Revenue Code of the United States, as from time to time amended. An application for benefits offered pursuant to state tax relief programs for elderly homeowners may be accepted by the Tax Assessor as an application for benefits hereunder. (6) No tax credits shall be given under this section to any persons who owe delinquent taxes to the City of Danbury. The applicant shall submit a certificate from the Tax Collector to the effect that no such delinquent taxes are owed. (7)No property tax relief authorized hereunder, together with any relief received by any such resident under provisions of C.G.S. §§ 12-129b through 12-129c, and 12-170aa, shall exceed, in the aggregate, seventy-five (75) percent of the tax which would, except for said C.G.S. §§ 12-129b through 12-129c, inclusive, and 12-170aa and this section, be laid against the taxpayer. (c) The tax credit for real property as provided herein shall apply to only the residence itself and the lot on which the residence is located, but such credit shall not apply to more than the minimum lot size permitted by the zoning ordinances of the City of Danbury. (d) The Assessor shall determine whether each applying taxpayer is entitled to tax credit under this section and shall compute the amount of tax credit to which each qualified taxpayer is entitled and cause a certificate of tax credit to be issued in such form as to permit the Tax Collector to reduce the amount of tax levied against the taxpayer. The tax credit shall be applied proportionately to the tax payments. (e) Only one (1) tax credit shall be allowed for each parcel of land eligible for the tax credit under this section. In any case where title to such real property is recorded in the name of the taxpayer or his spouse, who are eligible for tax credit, and any other person or persons, the amount shall be prorated to allow a tax credit equivalent to the fractional share in the property of such taxpayer or spouse, and if such property is a multiple-family dwelling, such credit shall be prorated to reflect the fractional portion of such property occupied by the taxpayer, as provided by state statutes, as they may be amended. Persons not otherwise eligible shall not receive any tax credit. No tax credit shall be allowed hereunder if such dwelling is used for more than four (4) families. (f) The tax credit allowed hereunder shall not apply to any water rent, water use charge, water tax, sewer tax or sewer use charge which may be levied against real property in the City of Danbury. (g) If a taxpayer has qualified and received tax relief under the provision of this section and subsequently becomes disqualified for any reason, he shall notify the Tax Assessor on or before February 1 of the year in which he becomes disqualified and his exemption shall cease for such fiscal year and such disqualification shall continue until he becomes eligible again and has filed a new application. (h) The total of all tax credits granted under this section shall not exceed for each fiscal year an amount equal to five (5) percent of the total real estate property tax assessed in the City of Danbury during the preceding fiscal year; tax credits given to eligible applicants hereunder shall be prorated in such a manner so that the total amount of City tax relief hereunder shall remain within the limits fixed herein. (i) If any person with respect to whom a claim for tax credit in accordance with this section has been approved for any assessment year transfers, assigns, grants or otherwise conveys in such assessment year the interest in real property to which such claim for tax credit is related, regardless of whether such transfer, assignment, grant or conveyance is voluntary or involuntary, the amount of such tax credit shall be a pro rata portion of the amount otherwise applicable in such assessment year to be determined by a fraction the numerator of which shall be the number of full months from the October 1st in such assessment year to the date of such conveyance and the denominator of which shall be twelve (12). If such conveyance occurs in the month of October, the grantor shall be disqualified for tax credit in such assessment year. The grantee shall be required within a period not exceeding ten (10) days immediately following the date of such conveyance to notify the Assessor thereof, whereupon the Assessor shall determine the amount of tax credit to which the grantor is entitled for such assessment year with respect to the interest in real property conveyed and notify the Tax Collector of the reduced amount of tax credit applicable to such interest. Upon receipt of such notice from the Assessor, the Tax Collector shall, if such notice is received after the tax due date in the Municipality, within ten (10) days thereafter mail or hand a bill to the grantee stating the additional amount of tax due as determined by the Assessor. Such tax shall be due and payable and collectible as other property taxes and subject to the same liens and processes of collection, provided such tax shall be due and payable in an initial or single installment not sooner than thirty (30) days after the date such bill is mailed or handed to the grantee and in equal amounts in any remaining, regular installments as the same are due and payable. (j) Sunset. This program is intended to sunset with the filing of the October 1, 2023 Grand List, unless specifically renewed by the adoption of an amended Ordinance Sec. 44-51. Any person who applied for and receives a tax credit under this section prior to the filing of the October 1, 2023 Grand List shall continue to receive the credit in subsequent Grand List years, provided said person satisfies all income requirements and guidelines as set forth by the State of Connecticut Office of Policy and Management plus ten thousand dollars ($10,000.00) over said requirements and guidelines.  ORDINANCE CITY OF DANBURY, STATE OF CONNECTICUT CITY COUNCIL 2024 Be it ordained by the City Council of the City of Danbury: COPY SHOWING REVISIONS Sec. 44-53. - Tax freeze for elderly homeowners. (a) The City of Danbury hereby re-enacts a tax freeze for elderly homeowners, pursuant to C.G.S. §12-129n, for specified, eligible residents of the City of Danbury on the terms and conditions provided herein. This section is enacted for the purpose of assisting elderly homeowners with a portion of the cost of property taxation commencing with the Assessment List of October 1, 2012. (b) Any person who owns real property in the City of Danbury or is liable for the payment of taxes thereon, pursuant to C.G.S. § 12-48, and who occupies the property as a principal residence may elect to apply for a freeze under which such applicant shall pay the gross tax levied on applicable property calculated for the first year the application is granted (the "freeze amount") and shall be entitled to continue to pay no more than the freeze amount for each subsequent year in which the applicant, or his surviving spouse, continues to meet such qualifications and those as herein set forth. (1) a. Such person is sixty five (65) years of age or over at the close of the previous calendar year, or his or her spouse is sixty five (65) years of age or over at the close of the previous calendar year and resides with such person, or such person is sixty-five (65) years of age or is over and is the surviving spouse of a taxpayer qualified for tax freeze under this section at the time of his or her death; or b. Such person is under age sixty five (65) and eligible in accordance with applicable federal regulations to receive permanent total disability benefits under Social Security, or has not been engaged in employment covered by Social Security and accordingly has not qualified for benefits thereunder, but has become qualified for permanent total disability benefits under any federal, state or local government retirement or disability plan, including the Railroad Retirement Act and any government related teacher's retirement plan, in which requirements with respect to qualifications for such permanent total disability benefits are comparable to such requirements under Social Security. (2) Such person must have a principal residence located in Danbury and must have paid taxes in Danbury for five (5) years immediately preceding his or her receipt of tax benefits hereunder. (3) The property for which the freeze is claimed must be the primary legal residence of such person and occupied more than one hundred eighty-three (183) days of each calendar year. (4) Applications must be filed with the assessor's office between February 1 and May 15 in the year following the list year with respect to which benefits are claimed hereunder, in triplicate, one (1) copy going to the taxpayer, one (1) to the tax collector and one (1) to the assessor. The applicant must reapply every two (2) years in order to continue eligibility for relief hereunder. (5) No tax freeze shall be provided under this section to any persons who owe delinquent taxes to the City of Danbury. The applicant shall submit a certificate from the tax collector to the effect that no such delinquent taxes are owed. (6) No property tax relief authorized hereunder, together with any relief received by any such resident under provisions of the C.G.S., §§ 12-129b to 12-129d, inclusive, 12-129h, and 12- 170aa, shall exceed, in the aggregate, seventy-five (75) per cent of the tax which would, except for said §§ 12-129b to 12-129d, inclusive, 12-129h, 12-170aa and this section, be laid against the taxpayer. (7) The freeze program will be based on income guidelines and standards as set forth in Section (j) hereunder. (c) The tax freeze for real property as provided herein shall apply to only the residence itself and the lot on which the residence is located, but shall not apply to more than the minimum lot size permitted by the zoning ordinances of the City of Danbury. (d) The assessor shall determine whether each applying taxpayer is entitled to tax freeze under this section and shall compute the amount of said freeze to which each qualified taxpayer is entitled and cause a certificate of tax freeze to be issued in such form as to permit the tax collector to reduce the amount of tax levied against the taxpayer. The tax freeze shall be applied proportionately to the tax payments. (e) The tax freeze shall be allowed for each parcel of land eligible for the freeze under this section. In any case where title to such real property is recorded in the name of the taxpayer or his or her spouse, who are eligible and any other person or persons, the amount shall be prorated to allow a freeze equivalent to the fractional share in the property of such taxpayer or spouse, and if such property is a multiple-family dwelling, such credit shall be prorated to reflect the fractional portion of such property occupied by the taxpayer, as provided by state statutes, as they may be amended. Persons not otherwise eligible shall not receive any tax credit. No tax credit shall be allowed hereunder if such dwelling is used for more than four (4) families. (f) The tax freeze allowed hereunder shall not apply to any water rent, water use charge, water tax, sewer tax or sewer use charge which may be levied against real property in the City of Danbury. (g) If a taxpayer has qualified and received tax relief under the provisions of this section and subsequently becomes disqualified for any reason, he or she shall notify the tax assessor on or before February 1 of the year in which he or she becomes disqualified and his or her exemption shall cease for such fiscal year and such disqualification shall continue until he or she becomes eligible again and has filed a new application. (h) In the event that the applicant shall make improvement to his property resulting in an increase in his assessment, an amount calculated by multiplying the increase in taxpayer's assessment attributable to the improvement by the mill rate in effect in the year such reassessment takes place shall be added to the freeze amount then applicable to obtain a revised freeze amount which will be the freeze amount for subsequent assessments years. (i) If any person with respect to whom a claim for a tax freeze in accordance with this section has been approved for any assessment year transfers, assigns, grants or otherwise conveys in such assessment year the interest in real property to which such claim for tax freeze is related, regardless of whether such transfer, assignment, grant or conveyance is voluntary or involuntary, the amount of such tax freeze shall be a pro rata portion of the amount otherwise applicable in such assessment year to be determined by a fraction the numerator of which shall be the number of full months from the first day of October in such assessment year to the date of such conveyance and the denominator of which shall be twelve (12). If such conveyance occurs in the month of October, the grantor shall be disqualified for tax credit in such assessment year. The grantee shall be required within a period not exceeding ten (10) days immediately following the date of such conveyance to notify the assessor thereof, whereupon the assessor shall determine the amount of tax credit to which the grantor is entitled for such assessment year with respect to the interest in real property conveyed and notify the tax collector of the reduced amount of tax credit applicable to such interest. Upon receipt of such notice from the assessor, the tax collector shall, if such notice is received after the tax due date in the municipality, within ten (10) days thereafter mail or hand a bill to the grantee stating the additional amount of tax due as determined by the assessor. Such tax shall be due and payable and collectible as other property taxes and subject to the same liens and processes of collection, provided such tax shall be due and payable in an initial or single installment not sooner than thirty (30) days after the date such bill is mailed or handed to the grantee and in equal amounts in any remaining, regular installments as the same are due and payable. (j) Income. The purpose of this article is to provide tax relief based upon the total income available to the applicant(s) in the home without regard to the exclusion of certain income or to certain deductions which might otherwise be allowable by the Internal Revenue Service Code of 1986, as may be amended from time to time. Such person(s) shall have individually, if unmarried, or jointly, if married, qualifying income in an amount not to exceed limits described below for the tax year ending immediately preceding the application for tax relief benefits. Accordingly, qualifying income is defined as set forth below. (1) Income is the total income in the home shown on line 22 of the current IRS form 1040 [or line 15 of the current IRS form 1040A] plus nontaxable income received from Social Security plus federally tax exempt interest or other income and includes income paid to or given to the applicant or his or her eligible spouse by persons living in the home. (2) In determining the total income in the home there shall be no allowance for: (a) business losses in excess of business gains [current IRS form 1040 Schedule C or Schedule C-EZ]; (b) losses in excess of gains on current IRS form 1040 Schedule E (page  1 line 17) (rental real estate, royalties, partnerships, S-corps, trusts, etc.); and/or (c) negative income on current IRS form line 21. (3) The reference to current IRS forms shall include comparable data as contained in any revised IRS forms. (4) Where an applicant does not file an IRS form, the information used to calculate total income in the home, shall be the information which would have been included on an IRS form, had one been filed, i.e., SSA-1099; 1099-Div.; 1099-Int.; 1099-R; etc. (5) Each applicant shall sign an affidavit (Town application) and IRS Form 4506, allowing the Town to verify the prior two (2) years' tax returns, certifying that the information provided with respect to such applicants' total income in the home is true and accurate to the best of the knowledge of the applicant. (6) In the event of a question with respect to income or a claimed exemption of income, or deduction from income, not specifically referred to in this section, the Assessor shall make a determination based upon the purposes of this article. Any dispute on this section, or any other section, may be appealed to the Board of Assessment Appeals. (7) In any case where title to the real property is recorded in the name of the taxpayer or his spouse and/or any other person or persons, the tax relief granted herein shall be prorated to reflect the fractional share of such taxpayer or spouse; and, furthermore, if such property is occupied as a multiple-family dwelling, such relief shall be prorated to reflect the fractional portion of such property occupied by the taxpayer. (8) Any person entitled to the tax relief pursuant to this article is required to file biennially for the benefit; however, if the taxpayer's income exceeds or changes under sub-section (j) hereof as set forth, said person shall be required to reapply. (9) Such person/persons shall not have received qualifying income during the calendar year preceding the fiscal year for which tax relief is claimed in excess of fifty three thousand six hundred dollars ($53,600.00) if single and sixty thousand eight hundred dollars ($60,800.00) if married. The freeze amount will be calculated based on taxes paid for the October 1, 2022 grand list. (k) Sunset. This program is intended to sunset with the filing of the October 1, 2023 Grand List, unless specifically renewed by the adoption of an amended Ordinance Sec. 44-53. Any person who applied for and receives a tax freeze under this section prior to the filing of the October 1, 2023 Grand List shall continue to receive the freeze in subsequent Grand List years, provided said person satisfies all income requirements and guidelines as set forth by the State of Connecticut Office of Policy and Management plus ten thousand dollars ($10,000.00) over said requirements and guidelines.  ORDINANCE NO CHANGES CITY OF DANBURY, STATE OF CONNECTICUT CITY COUNCIL 2024 Be it ordained by the City Council of the City of Danbury: Sec. 44-52. - Tax deferral program for elderly homeowners. (a) The City of Danbury hereby enacts a tax deferral program for elderly homeowners, pursuant to C.G.S. § 12-129n, for eligible residents of the City of Danbury on the terms and conditions provided herein. This section is enacted for the purpose of assisting elderly homeowners with a portion of the cost of property taxation commencing with the Assessment List of 2002. (b) Any person who owns real property in the City of Danbury or is liable for the payment of taxes thereon, pursuant to C.G.S. § 12-48, and who occupies the property as a principal residence shall be entitled to defer twenty-five (25) percent of the real property tax on said residence remaining due after the application all City and state real property tax credits, provided the following conditions are complied with: (1) Age of homeowner for eligibility. a. Such person is sixty-five (65) years of age or over at the close of the previous calendar year, or his spouse is sixty-five (65) years of age or over at the close of the previous calendar year and resides with such person, or such person is sixty (60) years of age or over and the surviving spouse of a taxpayer qualified for tax relief under this section at the time of his death; or b. Such person is under age sixty-five (65) and eligible in accordance with applicable federal regulations to receive permanent total disability benefits under Social Security, or has not been engaged in employment covered by Social Security and accordingly has not qualified for benefits thereunder, but has become qualified for permanent total disability benefits under any federal, state or local government retirement or disability plan, including the Railroad Retirement Act and any government related teacher's retirement plan, in which requirements with respect to qualifications for such permanent total disability benefits are comparable to such requirements under Social Security. (2) Such person must have a principal residence located in Danbury and must have paid taxes in Danbury for one (1) year immediately preceding his receipt of tax benefits hereunder. (3)The property for which the tax deferral is claimed must be the primary legal residence of such person and occupied more than one hundred eighty-three (183) days of each calendar year. (4) Applications must be filed annually with the Assessor's office between February 1 and May 15 in the year following the assessment list date with respect  to which benefits are claimed hereunder. All applications shall be filed in triplicate, one (1) copy going to the taxpayer, one (1) to the Tax Collector and one (1) to the Assessor. The applicant must reapply every year in order to continue eligibility for relief hereunder. (5) Such person shall not have received qualifying income during the calendar year preceding the fiscal year for which tax relief is claimed in excess of fifty-two thousand five hundred dollars ($52,500.00) if single, or fifty-nine thousand two hundred dollars ($59,200.00) if married. For purposes of this section, the term "qualifying income" includes total adjusted gross income, tax-exempt interest, realized capital gains, and Social Security payments, as determined under the Internal Revenue Code of 1986, or any subsequent corresponding Internal Revenue Code of the United States, as from time to time amended. (6) No property tax relief authorized hereunder shall be given under this section to any persons who owe delinquent taxes to the City of Danbury. The applicant shall submit a certificate from the Tax Collector to the effect that no such delinquent taxes are owed. (7) No property tax relief authorized hereunder, together with any relief received by any such resident under provisions of section 44-51 or under C.G.S. §§ 12- 129b through 12-129c and 12-170aa shall exceed, in the aggregate, seventy-five (75) percent of the tax which would, except for said provisions, be laid against the taxpayer. (8) The net assessment on real property subject to tax deferral hereunder, after all applicable tax exemptions have been applied, shall not exceed three hundred thousand dollars ($300,000.00). The aggregate total tax deferred over the life of this program with respect to any parcel of property shall not exceed forty (40) percent of the total assessed value of said property. (c) Each tax deferral granted in accordance with the provisions of this section shall terminate upon the death of the taxpayer or upon the transfer, assignment, grant or conveyance of the property subject to tax deferral hereunder. Upon such termination the taxpayer or the taxpayer's estate shall reimburse the City for the full amount of the taxes deferred hereunder together with interest at the rate of one (1) percent per annum. (d) The City shall establish a lien on each property that is subject to tax deferral hereunder in the amount of the relief granted, together with interest at the rate of one (1) percent per annum. Said lien shall have a priority in the settlement of the taxpayer's estate. (e) The tax deferral provided for herein shall apply only to the residence itself and to the lot on which the residence is located but shall not apply to more than the minimum lot size permitted by the zoning ordinances of the City of Danbury. (f) The Assessor shall determine whether each applying taxpayer is entitled to a tax deferral under this section and shall compute the amount of the tax deferral to which each qualified taxpayer is entitled and cause a certificate of tax deferral to be issued in such form as to permit the Tax Collector to reduce the amount of tax levied against the taxpayer. The tax deferral shall be applied proportionately to the tax payments due during the course of each tax year. (g) Only one (1) tax deferral shall be allowed for each parcel of real property eligible for tax deferral under this section. If title to such property is recorded in the name of an eligible taxpayer or his spouse and any other person, the amount of the deferral shall be prorated to allow a tax deferral equivalent to the fractional share in the property of such taxpayer or spouse. If such property is a multiple-family dwelling, such deferral shall be prorated to reflect the fractional portion of such property occupied by the taxpayer. (h) The tax deferral allowed hereunder shall not apply to any water use charge, sewer use charge or special utility tax assessments that may be levied against real property in the City of Danbury. (i) If a taxpayer has qualified and received tax relief under the provisions of this section and subsequently becomes disqualified for any reason, he shall notify the Tax Assessor on or before the next assessment date and his exemption shall cease for such assessment year and such disqualification shall continue until he becomes eligible again and has filed a new application. (j) The total of all tax deferrals granted under this section shall not exceed for each assessment year an amount equal to five (5) percent of the total real estate property tax assessed in the City of Danbury during the preceding assessment year; tax deferrals given to eligible applicants hereunder shall be prorated in such a manner so that the total amount of City tax relief hereunder shall remain within the limits fixed herein. (k) If any person with respect to whom a claim for tax relief in accordance with this section has been approved for any assessment year transfers, assigns, grants or otherwise conveys in such assessment year the interest in real property to which such claim for tax relief is related, regardless of whether such transfer, assignment, grant or conveyance is voluntary or involuntary, the amount of such tax deferral shall be a pro rata portion of the amount otherwise applicable in such assessment year to be determined by a fraction the numerator of which shall be the number of full months from the October 1st in such assessment year to the date of such conveyance and the denominator of which shall be twelve (12). If such conveyance occurs in the month of October, the grantor shall be disqualified for tax relief in such assessment year. The grantee shall be required within a period not exceeding ten (10) days immediately following the date of such conveyance to notify the Assessor thereof, whereupon the Assessor shall determine the amount of tax deferral to which the grantor is entitled for such assessment year with respect to the interest in real property conveyed and notify the Tax Collector of the reduced amount of tax deferral applicable to such interest. Upon receipt of such notice from the Assessor, the Tax Collector shall, if such notice is received after the tax due date in the Municipality, within ten (10) days thereafter mail or hand a bill to the grantee stating the additional amount of tax due as determined by the Assessor. Such tax shall be due and payable and collectible as other property taxes and subject to the same liens and processes of collection, provided such tax shall be due and payable in an initial or single installment not sooner than thirty (30) days after the date such bill is mailed or handed to the grantee and in equal amounts in any remaining, regular installments as the same are due and payable.  ORDINANCE CITY OF DANBURY, STATE OF CONNECTICUT CITY COUNCIL 2024 Be it ordained by the City Council of the City of Danbury: COPY SHOWING REVISIONS Sec. 44-54. - Energy tax credit. (a) In order to reduce the impact of escalating energy costs, beginning with the grand list year of 2006, any person who owns real property in the City of Danbury or is liable for the payment of taxes thereon, pursuant to C.G.S. § 12-48, and who occupies the property as a principal residence shall be entitled to a tax credit of up to two hundred and fifty dollars ($250.00), if single, or to a tax credit of up to three hundred and fifty dollars ($350.00), if married, provided that said taxpayer satisfies the conditions of section 44-51, except that said taxpayer must not have received qualifying income during the calendar year preceding the fiscal year for which a tax benefit is claimed in excess of an amount which shall be twenty-two thousand, seven hundred dollars ($22,700.00) greater than the limits as established and adjusted pursuant to C.G.S. § 12-170aa(b). For purposes hereof, the term "qualifying income" shall have the same definition as provided in section 44-51(b). An application for benefits offered pursuant to state tax relief programs for elderly homeowners may be accepted by the Tax Assessor as an application for benefits hereunder. (b) Sunset. This program is intended to sunset with the filing of the October 1, 2023 Grand List, unless specifically renewed by the adoption of an amended Ordinance Sec. 44-54. Any person who applied for and receives the tax credit under this section prior to the filing of the October 1, 2023 Grand List shall continue to receive the credit in subsequent Grand List years, provided said person satisfies all income requirements and guidelines as set forth by the State of Connecticut Office of Policy and Management plus ten thousand dollars ($10,000.00) over said requirements and guidelines.  ORDINANCE CITY OF DANBURY, STATE OF CONNECTICUT CITY COUNCIL 2024 Be it ordained by the City Council of the City of Danbury: That the Code of Ordinances of Danbury, Connecticut is hereby amended by adding to Chapter 44, Article II, Division 2, entitled “Tax Relief for Elderly & Totally Disabled Homeowners,” consisting of one (1) new section, which said sections read as follows: Sec. 44 - 71. Tax Relief for Elderly & Totally Disabled Homeowners (a) The City of Danbury hereby enacts a tax relief program for elderly and totally disabled homeowners, pursuant to C.G.S. § 12-129n, for eligible residents of the City of Danbury on the terms and conditions provided herein. This section is enacted for the purpose of assisting elderly and totally disabled homeowners with a portion of the cost of property taxation commencing with the Grand List of October 1, 2024. (b) Any elderly and totally disabled person, whether single or married, who owns real property in the City of Danbury, or is liable for the payment of taxes thereon, pursuant to C.G.S. § 12-48, or retains a life use in the property, and who occupies the property as a principal residence may apply for a tax credit on the real property tax bill in accordance with the below table, provided the following conditions are satisfied: 1. Such person is: a. sixty-five (65) years of age or over at the close of the previous calendar year, or such person’s spouse is sixty-five (65) years of age or over at the close of the previous calendar year and resides with such person, or such person is sixty (60) years of age or over and the surviving spouse of a taxpayer qualified for tax credit under this section at the time of the taxpayer’s death; or b. Such person is under age sixty-five (65) and eligible in accordance with applicable federal regulations to receive permanent total disability benefits under Social Security, or has not been engaged in employment covered by Social Security and accordingly has not qualified for benefits thereunder, but has become qualified for permanent total disability benefits under any federal, state or local government retirement or disability plan, including the Railroad Retirement Act and any government related teacher's retirement plan, in which requirements with respect to qualifications for such permanent total disability benefits are comparable to such requirements under Social Security. 2. Applicant has principally resided in the City of Danbury for a minimum of five (5) years and at least one hundred eighty-three (183) days each year, and paid taxes to the City of Danbury for a minimum of five (5) consecutive years prior to applying for tax relief.  3. The maximum value of the Applicant’s properties shall not exceed two (2) times the median assessment from the most recent revaluation. 4. Applicant shall provide a copy of an Internal Revenue Service (“IRS”) transcript upon request from the Assessor for asset verification purposes. Applicant shall provide any other information, records, data and documentation requested by Assessor to accurately ascertain, determine and verify Applicant’s assets. 5. Applicant’s motor vehicles shall be registered with the Connecticut Department of Motor Vehicles. 6. Applicant is not receiving or shall not receive tax relief under Sections 44-49 through 44-70 of the Code of Ordinances. (c) Tax credits are to be calculated using the Applicant’s gross income, plus one-half of the Applicant’s Social Security benefit. (d) Applications under this section must be filed with the Assessor between February 1 and May 15 in the year following the list year with respect to which benefits are claimed hereunder. The Applicant must reapply every two (2) years to continue eligibility for relief hereunder. (e) Applicant shall not have received qualifying income during the calendar year preceding the fiscal year for which a real property tax benefit is claimed in excess of an amount that is ten thousand dollars ($10,000.00) greater than the limits as established and adjusted pursuant to the State of Connecticut Office of Policy and Management guidelines and C.G.S. § 12-170aa(b). The term "qualifying income" includes total adjusted gross income, tax-exempt interest, realized capital gains, veterans disability payments and Social Security payments, as determined under the Internal Revenue Code, as amended. (f) No tax credit shall be given under this section to any person who owes delinquent taxes to the City of Danbury. The Applicant shall submit a certificate from the Tax Collector to the effect that no such delinquent taxes are owed. (g) The Assessor shall determine whether each Applicant is entitled to a tax credit under this section and shall compute the amount of the tax credit to which each qualified Applicant is entitled, and cause a certificate of tax credit to be issued in such form as to permit the Tax Collector to reduce the amount of tax levied against the Applicant. The tax credit shall be applied proportionately to the tax payments. (h) Only one (1) tax credit shall be allowed for each parcel of land eligible for the tax credit under this section. In any case where title to such real property is recorded in the name of the taxpayer or the taxpayer’s spouse, who are eligible for tax credit, and any other person or persons, the amount shall be prorated to allow a tax credit equivalent to the fractional share in the property of such taxpayer or spouse, and if such property is a multiple-family dwelling, such credit shall be prorated to reflect the fractional portion of such property occupied by the taxpayer, as provided by state statutes, as they may be amended. Persons not otherwise eligible shall not receive any tax credit. (i) If the Applicant has qualified and received tax relief under the provision of this section, but subsequently becomes disqualified for any reason, the Applicant shall notify the Assessor on or before February 1 of the year in which the Applicant becomes disqualified  and the exemption shall cease for such fiscal year and such disqualification shall continue until the Applicant is eligible again and files a new application approved by the Assessor. (j) If the Applicant in receipt of a tax credit for any assessment year transfers, assigns, grants or otherwise conveys in the assessment year the interest in the real property to which such claim for tax credit is related, the amount of such tax credit shall be a pro rata portion of the amount otherwise applicable in such assessment year to be determined by a fraction, the numerator of which shall be the number of full months from the October 1st in such assessment year to the date of such conveyance, and the denominator of which shall be twelve (12). If such conveyance occurs in the month of October, the grantor shall be disqualified for tax credit in such assessment year. The grantee shall be required within a period not exceeding ten (10) days immediately following the date of such conveyance to notify the Assessor of the conveyance, whereupon the Assessor shall determine the amount of tax credit to which the grantor is entitled for such assessment year with respect to the interest in real property conveyed and notify the Tax Collector of the reduced amount of tax credit. Upon receipt of such notice, the Tax Collector shall, if such notice is received after the tax due date, within ten (10) days thereafter mail or hand deliver a bill to the grantee stating the additional amount of tax due as determined by the Assessor. Such tax shall be due and payable and collectible as other property taxes and subject to the same liens and processes of collection, provided such tax shall be due and payable in an initial or single installment not sooner than thirty (30) days after the date such bill is mailed or hand delivered to the grantee and in equal amounts in any remaining, regular installments as the same are due and payable. Tax Credit Tax Credit Qualifying Income Married Unmarried Tier One State Plus $10,000 $1200 $900 Tier Two State Plus $10,000 $1000 $700 Tier Three State Plus $10,000 $800 $500 Tier Four State Plus $10,000 $600 $400 Tier Five State Plus $10,000 $500 $300