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 WORKSHOP NOTICE Who: City Council Members & Public When: 6:30 P.M. – Monday, January 27, 2025* Where: 3rd Floor Council Chambers City Hall, 155 Deer Hill Avenue Purpose: Ordinances: Amend Sec. 44-51 - Tax credit for elderly homeowners Amend Sec. 44-53 - Tax freeze for elderly homeowners Amend Sec. 44-54 - Energy tax credit NEW Sec. 44-71 - Tax Relief for Elderly & Totally Disabled Homeowners *Agenda Item is on file in the Legislative Assistant’s Office and on the City website (1/7/25). Noticed: Council Members Dan Garrick, Director of Finance Donna Murphy, Tax Assessor Joseph Mortelliti, Outside Counsel, Corporation Counsel Mayor’s Office Posted: Town Clerk City Website Information Board The News Times *In case of severe weather, the workshop, public hearing and Committee of the Whole will take place on Tuesday, January 28th at 7:00 P.M. This serves as that legal notice.  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 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 2025 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 subject 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 property that constitutes the Applicant’s primary residence shall not exceed two (2) times the median appraised value from the most recent revaluation. 4. The maximum value of all real state holdings of the Applicant shall not exceed three (3) times the median appraised value from the most recent revaluation. 5. 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. 6. Applicant’s motor vehicles shall be registered with the Connecticut Department of Motor Vehicles. 7. Applicant is not receiving or shall not receive tax relief under Sections 44-49 through 44-70 of the Code of Ordinances, with the exception of Section 44-55. (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 twenty thousand dollars ($20,000.00) 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) and pursuant to the schedule set forth in subsection (k). The term "qualifying income" includes Wages, Bonuses, Commissions, Fees, Gratuities, Payment for Jury Duty (excluding travel allowance), Lottery Winnings, Taxable portion of Annuities and Pensions (including Veterans), Taxable portions of IRA's, Interest, Dividends, Rent or Proceeds from Sale of Property, Federal Supplemental Security Income, State of Connecticut Public Assistance Payments, General Assistance, Veteran's Pensions, Veteran's Disability Payments, Fifty Percent (50%) of Gross Social Security payments, and any other income not listed above. (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 1 st 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. (k) Applicants applying for and in receipt of a tax credit under this section shall adhere to the following schedule: Tax Credit Tax Credit Qualifying Income Married Unmarried $0 - Tier One State Plus $20,000 $1200 $900 Tier Two State Plus $20,000 $1000 $700 Tier Three State Plus $20,000 $800 $500 Tier Four State Plus $20,000 $600 $400 Tier Five State Plus $20,000 $500 $300  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 PUBLIC HEARING NOTICE Who: City Council Members to hear Public Comment When: 7:00 P.M. – Monday, January 27, 2025* *In case of severe weather, the workshop, public hearing and Committee of the Whole will take place on Tuesday, January 28th at 7:00 P.M. This serves as that legal notice. Where: 3rd Floor Council Chambers City Hall, 155 Deer Hill Avenue Purpose: Ordinances: 1. Amend Sec. 44-51 - Tax credit for elderly homeowners 2. Amend Sec. 44-53 - Tax freeze for elderly homeowners 3. Amend Sec. 44-54 - Energy tax credit 4. NEW Sec. 44-71 - Tax Relief for Elderly & Totally Disabled Homeowners 5. NEW Sec. 10-24 – Intrastate Mutual Aid Compact NOTICE: Members of the Council will meet as a committee of the whole immediately following the above public hearing. *Agenda Item is on file in the Legislative Assistant’s Office and on the City website (12/3/24 and 1/7/25). Noticed: Council Members Dan Garrick, Director of Finance Donna Murphy, Tax Assessor Dan Casagrande, Corporation Counsel Joseph Mortelliti, Outside Counsel, Corporation Counsel Mayor’s Office Posted: Town Clerk City Website Information Board The News Times  1 ORDINANCE CITY OF DANBURY, STATE OF CONNECTICUT CITY COUNCIL 2025 Be it ordained by the City Council of the City of Danbury: 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.  2 ORDINANCE CITY OF DANBURY, STATE OF CONNECTICUT CITY COUNCIL 2025 Be it ordained by the City Council of the City of Danbury: 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 3 CITY OF DANBURY, STATE OF CONNECTICUT CITY COUNCIL 2025 Be it ordained by the City Council of the City of Danbury: 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 4 CITY OF DANBURY, STATE OF CONNECTICUT CITY COUNCIL 2025 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 subject 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 property that constitutes the Applicant’s primary residence shall not exceed two (2) times the median appraised value from the most recent revaluation. 4. The maximum value of all real state holdings of the Applicant shall not exceed three (3) times the median appraised value from the most recent revaluation. 5. 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. 6. Applicant’s motor vehicles shall be registered with the Connecticut Department of Motor Vehicles. 7. Applicant is not receiving or shall not receive tax relief under Sections 44-49 through 44-70 of the Code of Ordinances, with the exception of Section 44-55. (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 twenty thousand dollars ($20,000.00) 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) and pursuant to the schedule set forth in subsection (k). The term "qualifying income" includes Wages, Bonuses, Commissions, Fees, Gratuities, Payment for Jury Duty (excluding travel allowance), Lottery Winnings, Taxable portion of Annuities and Pensions (including Veterans), Taxable portions of IRA's, Interest, Dividends, Rent or Proceeds from Sale of Property, Federal Supplemental Security Income, State of Connecticut Public Assistance Payments, General Assistance, Veteran's Pensions, Veteran's Disability Payments, Fifty Percent (50%) of Gross Social Security payments, and any other income not listed above. (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 1 st 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. (k) Applicants applying for and in receipt of a tax credit under this section shall adhere to the following schedule: Tax Credit Tax Credit Qualifying Income Married Unmarried $0 - Tier One State Plus $20,000 $1200 $900 Tier Two State Plus $20,000 $1000 $700 Tier Three State Plus $20,000 $800 $500 Tier Four State Plus $20,000 $600 $400 Tier Five State Plus $20,000 $500 $300  CITY OF DANBURY LOCAL ELDERLY & TOTALLY DISABLED BENEFIT 2024 GRAND LIST NAME Last______________________First____________________Mi____ Social Security No.______________ SPOUSE Last______________________First____________________Mi____ Social Security No.______________ DOB _______________ SPOUSE DOB ______________ TOTALLY DISABLED YES NO PROPERTY LOCATION __________________________________ 5 YEAR RESIDENCY YES NO MAILING ADDRESS ___________________________________________________________________________________________ If different (explain) No. and Street City State Zip Telephone No.______________ Marital Status: Married Single QUALIFYING INCOME (INCOME FROM ALL SOURCES FOR LAST CALENDAR YEAR): GROSS INCOME - Examples: Wages, Bonuses, Commissions, Fees, Gratuities, Payment $_______________ for Jury Duty (excluding travel allowance), Lottery winnings, Taxable portion of Annuities and Pensions (including Veteran's), Taxable portion of IRA's, Interest, Dividends, Net rent or proceeds from sales of property, etc. NON-TAXABLE INTEREST- Example: Interest from Tax Exempt Government Bonds $_______________ FIFTY PERCENT SOCIAL SECURITY OR RAILROAD RETIREMENT INCOME - (50% of Gross Amount) $_______________ ANY INCOME NOT REFLECTED IN THE ABOVE - Examples: Federal Supplemental Security Income, State of Connecticut public assistance payments, General Assistance, Veteran's Pensions, Veteran's Disability Payments, and any other income not $_______________ listed above. TOTAL $_______________ LIST ANY OTHER REAL PROPERTY OWNED BY APPLICANT : _____________________________________ TOTAL VALUE OF ALL OWNED RE - MAY NOT EXCEED 3X VALUE LAST REVALUATION (2022 $752,010) RENT RECEIVED IF APPLICABLE _______________________________________ APPLICANT'S AFFIDAVIT - The Applicant herein claims a property tax exemption under provisions of the General Statutes, deposes that the above statements are true and complete and that he/she is not receiving a State exemption in accordance with Section 12-81g in any other town or city. The signature below indicates that this affidavit has been read and understood. SIGNATURE OF APPLICANT OR AUTHORIZED AGENT X________________________________________________________Date signed________________ FOR ASSESSORS USE ONLY Assessor's Lot No._________________ Assessment______________________ Under Max Assessment Yes No 2x Median Assessment 2022 Revaluation $501340 Benefit Granted______________________ FEDERAL TAX RETURN PROVIDED YES NO TRANSCRIPT REQUESTED YES NO ASSESSOR'S AFFIDAVIT _____ I am satisfied that the above named applicant meets all the necessary statutory requirements _____ This claim is pending for the following reason:_________________________________________ _____ This claim is disallowed for the following reason:_________________________________________ SIGNATURE OF ASSESSOR OR ASSESSOR'S STAFF__________________________________Date_____________  STATE OF CONNECTICUT OFFICE OF POLICY AND MANAGEMENT INTERGOVERNMENTAL POLICY and PLANNING DIVISION Date: December 1, 2023 To: Assessors and Municipal Agents From: Patrick Sullivan, Assoc. Fiscal Administrative Officer Subject: QUALIFYING INCOME FOR TAX RELIEF PROGRAM YEAR 2023 The following tables show the levels of qualifying income for the Elderly and Totally Disabled Tax Relief Program applications to be filed in the year 2024. These levels are to be used for the 2023 Grand List Homeowners' - Elderly/Disabled (Circuit Breaker) Tax Relief Program and Renters' Rebate For Elderly/Disabled Renters Tax Relief Program applications, 2024 Grand List Veterans' Additional Exemption Tax Relief Program applications and may be used for any local option programs. PLEASE NOTE: Homeowner applications that were taken for the 2022 G/L (RENEWALS) are calculated for the 2023 G/L using the 2022 qualifying income schedule, NOT the schedule below. Homeowners Income and Grant Information –2023 Benefit Year Filing period February 1 - May 15, 2024 Income Tax Credit % Tax Credit Maximum Tax Credit Minimum Over To Married Unmarried Married Unmarried Married Unmarried $-0- $22,000 50% 40% $1,250 $1,000 $400 $350 22,000 29,500 40 30 1,000 750 350 250 29,500 36,700 30 20 750 500 250 150 36,700 43,800 20 10 500 250 150 150 43,800 53,400 10 -0- 250 -0- 150 -0- Renters Income and Grant Information – 2023 Benefit Year Filing period April 1 – October 1, 2024 Income Maximum Rebate Minimum Rebate Over To Married/Single Married/Single $-0- $ 22,000 $900 $700 $400 $300 22,000 29,500 700 500 300 200 29,500 36,700 500 250 200 100 36,700 43,800 250 150 100 50 43,800 53,400 150 -0- 50 -0- Phone: (860) 418-6406 Fax: (860) 326-0494 450 Capitol Avenue-MS# 54GSU, Hartford CT 06106-1379 The standard monthly premium for Medicare Part B enrollees will be $164.90 for 2023. Annual Medicare premiums for the year 2023 therefore, are $1,978.80 for a single applicant and $3,957.60 for married applicants. WE CONTINUE TO REQUIRE A FORM SSA1099, OR IT’S EQUIVALENT FOR EACH HOMEOWNER AND RENTER APPLICANT TO BE PROVIDED AT THE INTAKE SITE. The Additional Veterans’ exemption for income qualifying applicants for the 2024 G/L will be based on the following income maximums: The maximum for single applicants will be $43,800.00; the maximum for married applicants will be $53,400.00. Also, if applicable in your municipality, the LOCAL OPTION exemption for the Totally Disabled, Blind and Veterans’ programs may use these income maximums. 100% V. A. determined Disabled Veterans will continue to use $18,000.00 for single applicants and $21,000.00 for married applicants (adjusted gross income only; non-taxable Social Security Income is not considered). The FREEZE program income limit remains at $6,000.00; adjusted gross income only. Social Security Income, United States Postal System and Railroad Retirement pensions are not counted as income towards the income limit for the FREEZE program. If there are any questions regarding any of the income limits stated above, please call me at (860) 418-6406 or e-mail at patrick.j.sullivan@ct.gov Cc: Martin Heft, OPM Christine Goupil. OPM Duke Chen, OLR, L.O.B., Room 5300 (860-240-8437) Christopher Perillo and Robert Wysock, OFA, L.O.B., Room 5200 (860-240-0200) Jennifer Bernier, CT Legislative Library, L.O.B., Room 5400 (860-240-8888) Page 2  ORDINANCE 5 CITY OF DANBURY, STATE OF CONNECTICUT CITY COUNCIL 2025 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 Article II, Chapter 10, a new section entitled “Intrastate Mutual Aid Compact,” consisting of one (1) new section, which said section reads as follows: Sec. 10-24. Intrastate Mutual Aid Compact. In order to implement the provisions of Connecticut General Statutes, Section 28-22a, concerning the Connecticut Intrastate Mutual Aid Compact to the fullest extent possible, the Mayor of the City of Danbury be and hereby is hereby authorized to declare a Civil Preparedness Emergency in the event of a serious disaster or emergency requiring immediate action to protect the public health, safety and welfare of the residents of the City of Danbury.  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 COMMITTEE OF THE WHOLE MEETING NOTICE Who: City Council Members When: 7:15 P.M. - Monday, January 27, 2025*/ ** *or at the conclusion of the Public Hearing if concluded after the start time of this meeting. Where: 3rd Floor Council Chambers City Hall, 155 Deer Hill Avenue Purpose: Ordinances: 1. Amend Sec. 44-51 - Tax credit for elderly homeowners 2. Amend Sec. 44-53 - Tax freeze for elderly homeowners 3. Amend Sec. 44-54 - Energy tax credit 4. NEW Sec. 44-71 - Tax Relief for Elderly & Totally Disabled Homeowners 5. NEW Sec. 10-24 – Intrastate Mutual Aid Compact *Agenda Item is on file in the Legislative Assistant’s Office and on the City website (12/3/24 and 1/7/25). Noticed: Council Members Dan Garrick, Director of Finance Donna Murphy, Tax Assessor Dan Casagrande, Corporation Counsel Joseph Mortelliti, Outside Counsel, Corporation Counsel Mayor’s Office Posted: Town Clerk City Website Information Board The News Times ** In case of severe weather, the workshop, public hearing and Committee of the Whole will take place on Tuesday, January 28th at 7:00 P.M. This serves as that legal notice.