Overview

• The Connecticut Circuit Breaker Tax Relief Program provides Connecticut homeowners with a property tax credit of up to $1,000 annually. A resident's total credit depends on her annual income. Married residents can receive a credit of up to $1,250. Residents are required to apply for tax relief with the Connecticut Tax Assessor's Office every two years, between Feb. 1 and May 15. All residents must live in their homes for more than half of the current tax year.
  
  

Elderly Residents

• Elderly residents are eligible for the tax credit if they are at least 65 years old. They must own their property or have life tenancies allowing them to occupy their homes as life tenants, and they must be responsible for paying property taxes under the terms of their life estate tenancy agreements. Under the tax relief program, surviving spouses of previously eligible applicants can continue to qualify for the program if they are between 50 and 65 years old and do not remarry. Surviving spouses must prove their deceased spouses qualified for the program.
  
  

Disabled Residents

• Disabled residents are eligible for the tax credit, regardless of their ages. In addition to meeting the residency requirements that elderly residents must meet, disabled residents must provide proof of disability. Valid proof includes Medicare eligibility determinations, Social Security Disability payments or proof of disability issued by the federal government, the Connecticut state government or any Connecticut municipality. Disabled residents receiving Social Security Disability income are eligible for the Homeowners' Elderly and Disabled Tax Relief Program if they provide proof of income and a disability determination issued by the Social Security Administration. Disabled veterans can also apply for the tax credit.
  
  

Limitations

• Disabled or elderly taxpayers may apply for the tax credit if their incomes do not exceed the annual tax thresholds established by Connecticut law. At the time of publication the tax credit is limited to residents who earn less than $32,300. Married residents must not earn more than $39,500. Elderly or disabled residents placed in skilled facilities or nursing homes for more than two years are no longer considered to be living in their homes and do not meet the residency requirements.