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Tax Assessor
- Tax Exemptions and Deferral
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PROPERTY TAX EXEMPTIONS/CREDITS AND TAX DEFERRAL
| ORGANIZATIONS THAT FEEL THEY MAY BE ELIGIBLE FOR A PROPERTY TAX EXEMPTION OR CREDIT SHOULD REVIEW §12-81 OF THE CONNECTICUT GENERAL STATUTES AND CALL THIS OFFICE IF THEY FEEL THEY ARE ELIGIBLE OR HAVE ANY QUESTIONS. INDIVIDUALS SHOULD TAKE NOTE THAT THE FOLLOWING PROGRAMS ARE AVAILABLE |
| MOTOR VEHICLE TAX CREDIT |
| THOSE WHO HAD VEHICLES THAT WERE |
| 1) | SOLD | |
| 2) | TOTALLY DAMAGED | |
| 3) | STOLEN AND NOT RECOVERED | |
| 4) | REMOVED
FROM THE STATE AND REGISTERED IN ANOTHER STATE WHEN YOU CONCURRENTLY CEASE TO BE A RESIDENT OF THIS STATE. |
| SHOULD APPLY FOR THIS CREDIT IMMEDIATELY! |
| ELDERLY ("CIRCUIT BREAKER") CREDIT ALL ELDERLY TAX RELIEF RECIPIENTS WHO APPLIED AND QUALIFIED FOR TAX RELIEF IN 2007 DO NOT HAVE TO RE-APPLY TO RECEIVE THE ADDITIONAL $200 IN TAX RELIEF. THEIR BENEFIT WILL BE INCREASED BY THE ASSESSOR’S OFFICE. |
| THIS CREDIT IS FOR RESIDENT HOMEOWNERS OVER THE AGE OF 65 AND SURVIVING SPOUSES OVER THE AGE OF 50 WHO WERE PREVIOUSLY ON THE PROGRAM AND MEET THE INCOME CRITERIA. ALSO AVAILABLE TO HOMEOWNERS UNDER 65 WHO ARE RECEIVING SOCIAL SECURITY DISABILITY AND HAVE APPLIED FOR THE DISABILITY EXEMPTION WITH THE ASSESSOR'S OFFICE. CALL AFTER MARCH 1ST. THE FILING DEADLINE IS APRIL 15TH. |
| ACTIVE DUTY / VETERAN'S EXEMPTION |
| This exemption is available to any active-duty member of the armed forces serving in an active theater of war or hostilities, as well as honorably discharged veterans who served at least 90 days active duty during a war or other recognized military campaign or operation, as designated by state statute. Additional benefits are available to disabled veterans with certification from the Veterans Administration. Connecticut residents who are active-duty servicemen with a motor vehicle garaged out of state may also qualify for exemption of a motor vehicle. Additionally, non-Connecticut residents assigned to this state may be entitled to exemption of certain personal property pursuant to the Federal Soldiers’ and Sailors’ Civil Relief Act of 1940. Applicable filing requirements must be followed to receive benefits. Contact the assessor’s office for additional filing requirements. |
| DISABILITY EXEMPTION |
| ALL TOTALLY DISABLED RESIDENT HOMEOWNERS UNDER AGE 65 WITH PROOF OF DISABILITY FROM SOCIAL SECURITY ARE ELIGIBLE FOR THIS PROGRAM. YOU MUST APPLY BY OCTOBER 1 TO RECEIVE THE EXEMPTION BEGINNING WITH THE PAYMENT DUE THE FOLLOWING JULY 1. |
| BLIND PERSON EXEMPTION |
| THIS EXEMPTION IS FOR ALL RESIDENT HOMEOWNERS CERTIFIED LEGALLY BLIND BY THE STATE OF CONNECTICUT. YOU MUST APPLY BY OCTOBER 1 TO RECEIVE THE EXEMPTION BEGINNING WITH THE PAYMENT DUE THE FOLLOWING JULY 1. |
| GARBAGE EXEMPTION |
| ANY QUALIFIED RESIDENTIAL CONDOMINIUM OR RESIDENTIAL COOPERATIVE UNIT, AS DEFINED BY CHAPTER 828 OF THE CONNECTICUT GENERAL STATUTES, OR SINGLE-FAMILY RESIDENCE LOCATED ON A PRIVATE ROAD WITHIN THE FOURTH TAXING DISTRICT MAY APPLY FOR AN EXEMPTION FROM THAT PORTION OF THE MILL RATE ATTRIBUTABLE TO GARBAGE COLLECTION. GARBAGE EXEMPTION APPLICATIONS MUST BE COMPLETED ON OR BEFORE THE APRIL 15 PRIOR TO THE FISCAL YEAR IN WHICH THE EXEMPTION CAN BE GRANTED. |
FOR ADDITIONAL EXEMPTION INFORMATION CLICK HERE
| INFORMATION SERVICES |
| PROPERTY RECORD CARDS, PUBLIC ACCESS TERMINALS, TAX MAPS REFLECTING PROPERTY BOUNDARIES, LIVING SUMMARY INDEX, STREET INDEX, AND SALES INDICES ARE AVAILABLE FOR YOUR REVIEW. SELF-MADE COPIES ARE $.25 PER PAGE. STAFF MADE COPIES AND REQUEST FOR FAX SERVICES ARE $1.00 PER PAGE. THE AFOREMENTIONED INDICES ARE ALSO AVAILABLE FOR PURCHASE. THIS OFFICE WILL ALSO PROVIDE CUSTOM MADE COMPUTER FILES FOR THE COST TO FULFILL THE REQUEST. |
| WHAT IS A TAX DEFERRAL PROGRAM? A TAX DEFERRAL PROGRAM ALLOWS QUALIFIED TAXPAYERS TO POSTPONE THE PAYMENT OF A SPECIFIED AMOUNT OF THEIR LOCAL PROPERTY TAXES FOR ANY GIVEN TAX YEAR. WHEN DOES NORWALK’S PROGRAM BECOME EFFECTIVE? AT ITS APRIL 9, 2002, MEETING, THE NORWALK COMMON COUNCIL APPROVED ORDINANCE #103-16, ENACTING A TAX DEFERRAL PROGRAM FOR THE OCTOBER 1, 2001 ASSESSMENT YEAR. THAT MEANS IT WILL BE EFFECTIVE FOR THE JULY 1, 2002 TAX BILL. TAXPAYER ELIGIBILITY WHO IS ELIGIBLE FOR THE TAX DEFERRAL PROGRAM? A RESIDENT TAXPAYER, OR THEIR SPOUSE, WHO HAS ATTAINED THE AGE OF 65 OR OVER AT THE CLOSE OF THE PRECEDING CALENDAR YEAR; OR A SURVIVING SPOUSE WHO IS 60 OR OVER WHOSE SPOUSE QUALIFIED UNDER THIS PROGRAM AT THE TIME OF THEIR DEATH; OR A RESIDENT TAXPAYER WHO IS ELIGIBLE TO RECEIVE PERMANENT TOTAL DISABILITY BENEFITS UNDER SOCIAL SECURITY OR OTHER QUALIFIED GOVERNMENT DISABILITY PLAN AND IS CURRENTLY RECEIVING A DISABILITY EXEMPTION IN NORWALK. HOW LONG MUST THE APPLICANT HAVE BEEN A NORWALK TAXPAYER TO QUALIFY? THE APPLICANT MUST HAVE BEEN A TAXPAYER OF THE CITY OF NORWALK AND HAVE PAID TAXES FOR AT LEAST 12 MONTHS PRIOR TO APPLICATION FOR TAX DEFERRAL. WHAT IF I OWE DELINQUENT TAXES? NO TAX DEFERRAL WILL BE GIVEN TO ANY PERSON WHO OWES DELINQUENT TAXES, FEES, ASSESSMENTS OR OTHER CHARGES TO THE CITY OF NORWALK. WHAT PROPERTY IS ELIGIBLE FOR THE NORWALK TAX DEFERRAL PROGRAM? THE LEGAL DOMICILE AND PRINCIPAL, PERMANENT RESIDENCE THAT IS OCCUPIED BY THE APPLICANT FOR MORE THAN 200 DAYS OF EACH YEAR IS ELIGIBLE FOR THIS PROGRAM. THE MARKET VALUE OF THE REAL PROPERTY FOR WHICH THE TAX DEFERRAL IS CLAIMED MAY NOT EXCEED $715,000, AS DETERMINED BY THE MOST CURRENT PROPERTY RECORDS OF THE TAX ASSESSOR. IS THERE A QUALIFYING INCOME LIMIT? YES. FOR THE 2007 APPLICATION PERIOD THE TAX DEFERRAL HAS THE SAME MAXIMUM QUALIFYING INCOME AS THE TAX CREDIT PROGRAM, NORWALK CODE, SECTION 103-6. THAT INCOME LIMIT IS $45,000 FOR SINGLE OR MARRIED APPLICANTS. QUALIFYING INCOME IS DEFINED AS ADJUSTED GROSS INCOME, AS DEFINED BY THE IRS, PLUS THE NONTAXABLE PORTION OF ANY SOCIAL SECURITY BENEFITS OR ANY OTHER TAX EXEMPT INCOME SOURCE, LESS MEDICAL EXPENSE DEDUCTIONS ALLOWED UNDER IRS CODE (CURRENTLY EXPENSES IN EXCESS OF 7.5% OF ADJUSTED GROSS INCOME). ARE THERE ANY OTHER REQUIREMENTS OR LIMITATIONS? YES, THERE ARE TWO NOTABLE LIMITATIONS: 1. THE APPLICANT MUST, IF ELIGIBLE, APPLY FOR AND RECEIVE THE STATE-REIMBURSED
HOMEOWNER PROPERTY TAX RELIEF PROGRAM; AN ELIGIBLE RESIDENT MUST FILE WITH THE OFFICE OF THE TAX ASSESSOR FROM FEBRUARY 1 TO MAY 15 PRIOR TO EACH FISCAL YEAR. ORIGINAL APPLICATION FORMS WILL BE SUPPLIED BY THE TAX ASSESSOR’S OFFICE EACH YEAR. WHAT DOCUMENTATION DO I NEED TO FILE? A COPY OF THE APPLICANT’S FEDERAL TAX RETURN FOR THE PREVIOUS CALENDAR YEAR, WRITTEN DOCUMENTATION OF ALL OTHER INCOME AND ALL NECESSARY DOCUMENTS REQUIRED BY THE TAX ASSESSOR. IS THE INFORMATION THAT I FILE OPEN TO THE PUBLIC? NO. DOCUMENTS SUCH AS FINANCIAL RECORDS ARE KEPT IN STRICT CONFIDENCE AND ARE NOT OPEN TO PUBLIC INSPECTION, IN ACCORDANCE WITH FREEDOM OF INFORMATION ACT GUIDELINES. HOW MUCH OF MY TAXES CAN I DEFER UNDER THIS PROGRAM? FOR EACH GRAND LIST YEAR, YOU ARE ALLOWED TO DEFER ANY AMOUNT OF PROPERTY TAX UP TO 50% OF THE TAX THAT WOULD OTHERWISE BE DUE, UP TO $2,500. THE MINIMUM AMOUNT OF DEFERRAL IS EQUAL TO THE AMOUNT OF TAX CREDIT ALLOWED UNDER SECTION 103-12. FOR EACH GRAND LIST YEAR, YOU ARE ALLOWED TO DEFER ANY AMOUNT OF
PROPERTY TAX UP TO 50% OF THE TAX THAT WOULD OTHERWISE BE DUE, UP
TO $4,000. THE MINIMUM AMOUNT OF DEFERRAL IS EQUAL TO THE AMOUNT
OF TAX CREDIT ALLOWED UNDER SECTION 103-12. IF I DECIDE TO DEFER MY TAXES, WILL THE CITY PUT A LIEN ON MY PROPERTY? YES. THE APPLICANT MUST ENTER INTO A WRITTEN AGREEMENT WITH THE CITY PROVIDING FOR PAYMENT TO THE CITY OF THE TAX DEFERRAL. A SEPARATE AGREEMENT IS REQUIRED FOR EACH GRAND LIST YEAR. THE AMOUNT OF THE DEFERRAL, AND THE RATE OF INTEREST, WILL BE RECORDED IN THE NORWALK LAND RECORDS, WHICH CONSTITUTES A PRIORITY LIEN AGAINST THE PROPERTY. SO, I HAVE TO PAY BACK ALL OF MY DEFERRED TAXES? YES. ALL DEFERRED TAXES MUST BE PAID BACK TO THE CITY, WITH INTEREST, UPON THE DEATH OF THE APPLICANT, THE CONVEYANCE OF THE PROPERTY, OR AT ANY PRIOR TIME THAT THE APPLICANT WISHES TO REPAY THE BENEFIT. WHAT INTEREST RATE WILL THE CITY CHARGE? ALL DEFERRED TAXES ARE SUBJECT TO AN INTEREST RATE EQUAL TO THE CITY’S MOST RECENT ANNUAL BOND ISSUE, ROUNDED TO THE NEAREST HALF PERCENT, PLUS AN ADDITIONAL 1 ½ % (FOR THE 2001 GRAND LIST YEAR THE INTEREST RATE IS 6%). WHAT IF I OWN THE PROPERTY WITH OTHERS WHO ARE NOT ELIGIBLE? YOU WILL STILL BE ELIGIBLE FOR TAX DEFERRAL ON THE PORTION OF THE PROPERTY THAT YOU OWN, BASED ON YOUR PERCENTAGE OF OWNERSHIP. WHAT IF I OWN A MULTI-FAMILY PROPERTY? AGAIN, YOU MAY STILL QUALIFY FOR TAX DEFERRAL, BASED ON YOUR OCCUPANCY OF THE PROPERTY. THE ASSESSOR WILL ASSIST YOU IN DETERMINING THE MAXIMUM DEFERRAL. HOW DO I KNOW WHICH LOCAL PROGRAM IS RIGHT FOR ME? EACH PERSON WILL HAVE TO CONSIDER THE INDIVIDUAL FINANCIAL IMPACT OF THE TAX CREDIT AND TAX DEFERRAL PROGRAM. THE TAX CREDIT IS AN ABATEMENT OF TAXES AND DOES NOT HAVE TO BE PAID BACK. THE TAX DEFERRAL, HOWEVER, ALLOWS MOST RESIDENTS TO REDUCE THEIR TAX OBLIGATION BY A SIGNIFICANT AMOUNT, FREEING UP THEIR MONEY WHEN THEY NEED IT MOST. AM I ELIGIBLE FOR TAX RELIEF IF I RECEIVE CREDITS OR EXEMPTIONS IN ANOTHER MUNICIPALITY OR STATE? NO. IF YOU HAVE APPLIED FOR ANY TAX RELIEF IN ANOTHER JURISDICTION, YOU ARE STATING THAT IT IS YOUR LEGAL RESIDENCE. THEREFORE, YOU CANNOT FILE IN BOTH NORWALK AND THAT JURISDICTION. WE ENCOURAGE ALL PROPERTY OWNERS WHO ARE INTERESTED IN THE PROGRAM
AND BELIEVE THEY ARE ELIGIBLE TO CALL 854-7888 OR COME TO THE OFFICE
OF THE ASSESSOR AT CITY HALL BETWEEN THE HOURS OF 8:30 AM AND 5:00
PM TO DISCUSS THE TAX DEFERRAL PROGRAM WITH OUR STAFF. |
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