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Connecticut

You may be eligible to receive money back

Homeowners and renters are missing out on millions of dollars in tax relief.  Use the resources below to learn more.

Connecticut Program Overview

Property Tax-Aide features the Tax Credit for Elderly Homeowner program and the Income Tax Credit for Property Taxes (previously available to older residents but has been expanded to include all adults meeting the income limits).

The information on this page is updated as new information becomes available by the relevant tax agencies.

Tax Credit for Elderly Homeowner

State program provides a property tax credit program for Connecticut owners in residence of real property, who are elderly (65 and over) or totally disabled, and whose annual incomes do not exceed certain limits. The credit amount is calculated by the local assessor and applied by the tax collector to the applicant's real property tax bill. The amount of the credit that may be granted is up to $1,250 for married couples and $1,000 for single persons. Credit amounts are based on a graduated income scale. Application may be made with the Assessor's Office between February 1 and May 15th.

Eligibility

  • Owner, or spouse if domiciled together, must have been 65 by the end of the calendar year preceding the filing period. o A surviving spouse between the ages 50 and 65, provided continues to meet all the qualifications and does not remarry
  • Claimant must own the property and reside there as your principal residence for at least 6 months and one day for the program year
  • Claimant’s 2023 qualifying income must not exceed $43,800, if unmarried, or $53,400 if married, including income of both husband and wife
  • Qualifying income is defined as all taxable and nontaxable income, including but not limited to Federal Gross Income or its equivalent, non-taxable interest, and Social Security and retirement income.

Application Deadline

  • Application may be made with the Assessor’s Office between February 1 and May 15th.
  • Tax credits, once filed for and approved by the Assessor, extend for a two-year assessment period. The assessor will notify each taxpayer concerning refiling requirements in time to refile.

Required Documentation

  • Application form M-35H submitted to local assessor’s office
  • Proof of income including a copy of the filed federal tax return and Form 1099 from Social Security. If taxes are not filed, statements of all income sources must be submitted.
  • “Qualifying income” is defined as all taxable and nontaxable income. This definition includes taxable income as may be reported for Federal Income Tax purposes, as well as non-taxable income.
  • Gross income - includes: Federal Gross Income or its equivalent. Such as, but not limited to wages, lottery winnings, pensions, IRA withdrawals, interest, dividends and net rental income (excluding depreciation).
  • Non-taxable interest - example: interest from tax exempt government bonds social security or railroad retirement income - Add Medicare premiums (Attach SSA 1099)
  • Any other income not reflected in the above - Examples: Federal Supplemental Security Income
  • Property Gross Assessment

Additional Information & Resources

For more information, contact the Office of Policy and Management at (860) 418-6406, or email [email protected].

Additional information is available from the State Office of Policy and Management, Question and Answer Booklet for the Homeowners,  Totally Disabled and Additional Veterans’ Tax Relief Programs

Income Tax Credit for Property Taxes

The program provides a credit for any adult Connecticut resident (previously available only for older residents).The credit against the state income tax liability is for property taxes paid on the taxpayer’s principal residence. The credit is a percent of taxes paid. The percentage of the taxes that is credited decreases as income increases. The maximum credit is $300.

Eligibility

  • The credit is limited to Connecticut residents who have to pay Connecticut property taxes on their primary residence and/or motor vehicle
  • For filing the 2023 tax return, the AGI income limits are less than $109,500 for single taxpayer; $130,500 for married filing jointly or qualifying surviving spouse; $65,250 for married filing separately; or $114,500 for head of household taxpayer. Federal adjusted income is adjusted, particularly adding back non-Connecticut income that was deducted for Federal purposes and subtracting income that is taxes by including an adjustment for Social Security benefits and railroad retirement benefits.
  • The credit is for the property taxes paid on primary residence or motor vehicle registered to the taxpayer’s primary residence.

Application Deadline

  • Income tax return is due on or before April 15, 2024.
  • Can be filed electronically

Required Documentation

  • CT 1040 income tax return must be submitted
  • Schedule 3 Property Tax Credit must be included with the Connecticut income tax return.

Additional Information & Resources

For more information visit the Connecticut Department of Revenue Services website

Form CT-1040 can be filed electronically at https://portal.ct.gov/DRS-myconneCT

Tax forms with payment can be sent to:
PO Box 2977 Hartford CT 061004-2977.

For refunds and all other tax forms without payment, send to:
PO Box 2976 Hartford CT 06104-2976

Property Tax-Aide has independently selected the property tax relief programs featured on this website that we think are the most relevant and beneficial to older adults. It is not an exhaustive list of all property tax relief programs available in each state. Please consult your local tax agency for a comprehensive listing of property tax relief programs in your area.

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