Totally Disabled Programs
Subdivision (55) of Statute 12-81 provides for a property tax exemption, in the amount of $1000, to certain persons who are permanently and totally disabled.
To be eligible for this exemption, a person must apply no later than October 1st and:
- Be a Connecticut resident.
- Be either the record owner of, hold life use in, or be the beneficiary of a trust estate with respect to the property on which the exemption will be applied.
- Receive total disability benefits from one of the following:
- Social Security Administration,
- Federal, State or Local government retirement or disability plan (including that provided by the Railroad Retirement Act) or
- Any government related teacher's retirement plan, containing qualification requirements comparable to those of the Social Security Administration.
Contact Assessor's Office for applications.
Blind Persons
§12-81(17)
Subdivision (17) of §12-81 provides for a property tax exemption, in the amount of $3,000, to certain persons who are blind. Blindness is defined in §12-92 as meaning "…total and permanent loss of sight in both eyes or reduction in vision so that the central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or, if visual acuity is greater than 20/200, it is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than twenty degrees."
Subdivision (17) of §12-81 provides for a property tax exemption, in the amount of $3,000, to certain persons who are blind. Blindness is defined in §12-92 as meaning "…total and permanent loss of sight in both eyes or reduction in vision so that the central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or, if visual acuity is greater than 20/200, it is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than twenty degrees."
To be eligible for this exemption, a person must, as of the assessment date on which the exemption is effective:
- Be a Connecticut resident.
- Be either the record owner of, hold life use in, or be the beneficiary of a trust estate with respect to the property on which the exemption will be applied.
- Have provided proof to the Assessor that he is blind in accordance with the definition contained in §12-92. An attorney or agent may submit such proof on the person's behalf.
While §12-81(17) does not define the type of proof required, Assessors generally require a certificate from a qualified medical practitioner. Such proof need be filed only once. Once satisfactory proof has been provided, the person becomes permanently eligible for this exemption. However, §12-94 grants Assessors the authority to require additional evidence of blindness subsequent to the granting of this exemption.
A veteran who is blind is entitled to the proper tax exemption for which he qualifies due to his status as a veteran and the exemption under §12-81(17) for which he is eligible based upon his condition of impairment.
Exception regarding ownership:
(i) In the case of a married couple, either the husband or wife may own, hold life use in, or be the beneficiary of a trust with respect to the property for which an exemption is claimed. They must, however, be domiciled together.
Exception regarding ownership:
(i) In the case of a married couple, either the husband or wife may own, hold life use in, or be the beneficiary of a trust with respect to the property for which an exemption is claimed. They must, however, be domiciled together.