What tax relief does the Town of Durham offer?
The Senior Tax Relief Freeze Program allows certain taxes to be held at a fixed level.
The Senior Tax Deferral Program allows certain taxes to be deferred until a later date.
The State Senior Tax Relief Program
(commonly referred to as the Circuit Breaker/Homeowners Program) is also available through the Town of Durham.
The filing period is February 1 to May 15. Applications are filed in the Town Hall with the Human Service Department or the Assessor’s Office.
Applications for the local relief must be filed every year, although the state program only requires applications every two years.
Eligibility
Please read the local tax relief ordinances for a complete description of the eligibility requirements as they are slightly different for each program.
The Senior Tax Relief Freeze Program
The Senior Tax Deferral Program
All applicants eligible for the State of CT tax relief program (Circuit Breaker/Homeowners)
must apply for and be included in that program before they will be eligible for either town program.
Additional general eligibility includes:
The Senior Tax Relief Freeze Program
The Senior Tax Deferral Program
All applicants eligible for the State of CT tax relief program (Circuit Breaker/Homeowners)
must apply for and be included in that program before they will be eligible for either town program.
Additional general eligibility includes:
- The owner or spouse must be 65 years of age or older by the end of the calendar year proceeding the filing period.
- Totally disabled persons, regardless of age, must provide a Social Security Award letter or a SSA-1099 with Medicare premiums.
- The applicant must own (or must hold a tenancy for life use) the property for which tax relief is sought and the property must be their principal residence. Principal residence is residency of at least 184 days per year.
- Applicant must already be a taxpayer of the Town of Durham and meet all residency requirements and income amounts noted in the following tables. See ordinances for a full description of what defines “income” and “residency”. For married couples, income for both husband and wife must be counted in establishing income.
Senior Tax Relief Freeze Program
YEARS OF RESIDENCY SINGLE MARRIED
1-10 Years $32,800 $40,000
11-20 Years $50,840 $62,000
20+ Years $68,880 $84,000
Senior Tax Deferral Program (for 2023 Grand List)
YEARS OF RESIDENCY SINGLE MARRIED
5-10 Years $38,100 $46,400
11-20 Years $57,100 $69,600
20+ Years $76,200 $92,800
The applicant is eligible to participate in only one local tax relief program, either the Senior Tax Relief Freeze Program or the Senior Tax Deferral Program.
Applicant (and spouse) must not be in arrears with any taxes (including but not limited to motor vehicles and personal property taxes) owed to the Town of Durham.
NOTE: Please read the local tax relief ordinances for a complete description of all the requirements and benefits of each program
What the Applicant Receives:
Under the Senior Tax Relief Freeze Program:
- The amount of real estate taxes paid each year is held at the amount for the year the applicant joined the program.
Under the Senior Tax Deferral Program:
- Applicants may defer up to 100% of the real estate tax. The Board of Finance sets the interest rate for deferred taxes annually.
- The current interest rate is 4.00%. (Set annually by the Board of Finance)
- Tax liens in the amount of the tax deferral will be placed on the property.
- Full or partial repayment may be made at any time