Elderly & Totally Disabled Homeowners

To be eligible, you may not participate in more than one local option program.  2021 income levels.  Filing period February 1 to May 15, 2023.

Local Option Credit

Eligibility:

• The Senior Tax Credit Applicant must be at least 65 years of age as of December 31, 2022.
• The Senior Tax Credit Applicant must be a resident of Middletown for a minimum of 1 year.
• Those that make less than $54,100, for married taxpayers, and $45,300 for single taxpayers, are eligible for a local option tax credit between $50 and $200 depending upon income.
• No delinquent taxes.  There must be no delinquent taxes as of the close of the application period (May 15) on the real property as of June 30, of the prior year.

Tax Freeze

 Eligibility:

• The Senior Tax Freeze Applicant must meet the income guidelines established to qualify for the State Program, below $49,100, for married taxpayers and $40,300 for unmarried taxpayers per year.
• The Senior Tax Freeze Applicant must be at least 70 years of age or older as of December 31, 2022.
• The Senior Tax Freeze Applicant must be a resident of Middletown for a minimum of 1 year.
• The Senior Tax Freeze Applicant must have no more than $125,000 in assets excluding the primary residence.
• The Senior Tax Freeze Applicant must sign IRS Form 4506 allowing the Assessors office to verify the last three years income tax returns.
• No delinquent taxes.  There must be no delinquent taxes as of the close of the application period (May 15) on the real property as of June 30, of the prior year.

Tax Deferral

Eligibility: 

• Taxpayers age 65 years or older can opt to take advantage of the tax deferral program.
• Inclusive of all sources, the Senior Tax Deferral Applicant must have an income below $49,100, for married taxpayers and $40,300 for unmarried taxpayers per year.
• This option allows taxpayers to defer the taxes due, understanding that interest will continue to accrue at the normal rate allowed by State Statute.
• The property must be free from any mortgage.
• The City will lien the property for the full value of taxes not paid plus interest.
• The Assessor will monitor that the taxes due do not exceed the assessed value of the property, otherwise, the benefit will cease.
• The City will agree to not foreclose on the property since the taxes will be paid in full upon the death of the recipient, conveyance of the real property subject to the tax deferral, or when the property is no longer the recipient’s primary residence.
• No delinquent taxes.  There must be no delinquent taxes as of the close of the application period (May 15) on the real property as of June 30, of the prior year.

• Application Period: April 3, 2023 through September 29, 2023
  • Applications must be made in the municipality of current residence, even this is different from rental location in calendar year 2022.
• Eligible Applications:
  • Persons over 65 years old as of December 31, 2022
  • Persons under 65 receiving Social Security disability
• Income Requirements:
  • Married: Maximum $49,100
  • Single: Maximum $40,300
  • Income limits change annually per State of Connecticut Office of Policy and Management
• Proof Required:
  • Rent receipts or statement from landlord for entire 2022 year or rental period
  • Utility receipts (electric, oil, gas) for entire 2022 year or rental period
  • All income statements
    • 2022 Federal Income Tax (if filed)
    • Social Security 1099 Statement Social Security TPQY for Disabled
    • Pensions
    • Bank Interest
    • Any other income