The Statutes of the State of Connecticut provide for exemptions to property assessments. These include property that is entirely exempt from taxation and exemptions that provide partial tax relief.
Section §12-81 is the complete listing of exempt property and exemptions. Federal, State and Municipal property is exempt from local property taxation. Non-profit property used for scientific, educational, literary, historical or charitable purposes must file and request a tax exemption based on the use of the property. Churches and associated properties of religious organizations are entirely exempt from taxation as long as they are being used for their prescribed purposes. Click here for exemption request form
Veteran’s Exemption: To be eligible for this exemption a veteran must have served during an active period of war for at least 90 days, (except if the war, campaign or other operation lasted less than ninety days), received an honorable discharge, and have his/her discharge on file with the Town Clerk prior to October 1. Note: If you are entitled to a disability pension as determined by the VA, whether you served during an active period of war or not, you are eligible for a disabled Veteran’s Exemption. You must file your percentage of disability rating (Form 20 5455) with the Assessor. A portion of this exemption is reimbursed by the State of Connecticut to the City of Hartford.
Additional Veteran’s Exemption Income Limit: Any veteran who is eligible for the veteran’s exemption previously mentioned, and whose adjusted gross income falls below State mandated limits, is eligible for twice the regular exemption. For the October 1, 2011 Grand List, income limits are as Follows:
Single Veteran $32,300 Married Veteran $39,500. This includes all income, both taxable and non-taxable, except Veteran's disability payments.
Additional Veterans Exemption Income limit for the Totally Disabled
Single Totally Disabled $18,000 Married Totally Disabled $21,000 Totally disabled veterans do not include social Security in their income. This exemption is reimbursed by the State of Connecticut to the City of Hartford.
In-Service Exemption: A member of the armed forces who is currently on active duty is eligible to have one passenger motor vehicle exempt from property tax. To qualify, the individual must submit a letter annually by December 31st from his/her commanding officer stating that the individual is on active duty. This exemption is not reimbursed by the State. Claim forms are available in the Assessor's Office.
Disability Exemption: An individual who receives a disability pension from the Social Security Administration and has been determined to be permanently and totally disabled is eligible for a $1,000 assessment exemption. To qualify you must file a copy of your award Letter that states disability, prior to the October 1st on which the exemption is to be first applied. Click here for a claim form.
If the individual has not been engaged in employment covered by Social Security, he/she must provide proof of eligibility for permanent total disability under any federal, state or local government retirement or disability plan, including the Railroad Retirement Act and any government-related teacher’s retirement plan, determined by the secretary of the Office of Policy and Management to contain requirements in respect to qualification for such permanent total disability benefit which are comparable to such requirement under Social Security. This exemption is reimbursed by the State to the City of Hartford.
Blind Exemption: Any individual that presents a certificate of legal blindness from a qualified medical practitioner is eligible for a $3,000 exemption. A certificate of legal blindness must be provided prior to the October 1st on which the exemption is to be first applied. This exemption is not reimbursed by the State.
Handicapped Equipped Vehicles: Any owner of a motor vehicle that has been specially equipped to accommodate a handicapped driver or passenger may be eligible for a handicapped exemption. This exemption would include, but it not limited to, vehicles equipped with hand controls for the brake or accelerator and a wheelchair lift. To be eligible for this exemption, an application must be submitted and be approved by the Assessor. This exemption eliminates the motor vehicle tax in full. This exemption is not reimbursed by the State. A City ordinance grants this exemption and tax losses to the City are not reimbursed by the State. Click here for an application.
State of Connecticut Homeowners Program: Any taxpayer who is 65 years old by the end of the 2012 calendar year or Totally Disabled (and can provide a TPQY Form from Social Security), owns and occupies a home in the City of Hartford and meets certain income guidelines, may be eligible for elderly/disabled tax relief benefits under the State of Connecticut Homeowners’ Tax Relief Program. Depending upon their income, qualified applicants receive 10% to 50% off their tax bills. The benefit received by the taxpayer is reimbursed by the State of Connecticut to the City. The income guidelines for this year are Single $33,500 Married $40,900. Income is all income (adjusted gross, including rental income, plus Social Security and any other income). You must present proof of income and file between February 1st and May 15th. To continue the program a biennial filing must be made.
City of Hartford Elderly Tax Relief Program: Any taxpayer who is 65 years of age or older by the end of the 2012 calendar year, owns and occupies a home in the City of Hartford and meets certain income guidelines, may be eligible for a $500.00 tax credit ($1,500 for four family homes). This tax credit would be in addition to any other elderly homeowner tax relief benefits he/she may presently be receiving under existing State of Connecticut programs. Applicants must have first applied for benefits under existing State tax credit law. The income limits for this year are Single $45,100 or Married $51,550. You must present proof of income and file between February 1st and May 15th. To continue the program biennial filing must be made. The 1-4 family property must be your primary residence.
Manufacturing facilities: in a distressed municipality or a targeted investment community (Hartford is included) are eligible for exemptions if they are substantially renovated or expanded or in an enterprise zone. This exemption is subject to approval of the commissioner of Economic and Community Development and would allow for an 80% reduction in the assessment for a period of five years. New machinery and equipment that is installed in a manufacturing facility or as part of a technological upgrade is entitled to a 100% exemption for five years subject to the same approval.
Commercial Motor Vehicles: Certain commercial motor vehicles used to transport freight for hire and in excess of 26,000 pounds are eligible for a five-year exemption on their assessment. Documentation and forms must be filed with the Assessor’s Office. §12-81(74) Click here for the form
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