Montville, CT

Elderly and/or Totally Disabled Tax Relief Program

The State of Connecticut provides for annual tax relief to qualified homeowners. To be eligible for such a tax credit, Homeowners must:

  • Be a Connecticut Resident as of October 1st.
  • Own the property or hold a life use in the property. The property must be the applicant's primary residence.
  • Be 65 years of age as of December 31st preceding the date on which application is made or over 18 and permanently and totally disabled. Surviving spouses of Homeowner Tax Recipients who are at least 50 years of age as of the December 31st preceding the date of application are also eligible.
  • Meet income requirements. The State of Connecticut Office of Policy and Management updates the income requirements yearly. A married couple earning $53,400 or less and a single person earning $43,800 or less in the year 2023 can qualify. Income is defined as adjusted gross income for IRS purposes plus any other income not included in such adjusted gross income.
  • File an application between February 1st and May 15th every two years in the Town where they live. The Assessor must be provided with a copy of the Homeowner's Social Security 1099 Form, or its equivalent, and federal income tax return if one is filed. If a tax return is not filed, all end of year income information forms must be supplied along with the SSA 1099 Form. Married couples must supply income information for both spouses.

The Assessor's Office mails applications on a yearly basis to all applicants who need to refile. Applications can also be downloaded for new applicants or requested from the Assessor's Office. Credit due is calculated based on income of the recipient and is determined as a percentage of taxes. Minimum credit amounts range from $150 to $400. Maximum credit allowed for this program is $1,250 for married couples and $1,000 for single individuals.