Tax Relief Programs


Tax Freeze Program


The application period is February 1st through May 15th . To apply, please call the Assessor’s Office at
(203) 239-5321 x 610 to make an appointment.


*** Applications will be taken by appointment only ***


The following qualifications must be met in order to receive the tax freeze:


AGE

• On December 31, 2016 you must be seventy (70) years of age or older or the spouse of a person 70 years of age or over, provided both are living in the residence.


• Sixty-two (62) years of age or over and the surviving spouse of a taxpayer who at the time of such taxpayer's death had qualified and was entitled to tax relief under this section, provided such surviving spouse was living with such applicant at the time of the death of the applicant.


INCOME

• The maximum taxable and nontaxable income:
o $42,900 married
o $35,200 unmarried
(Income is determined by the reported Adjusted Gross Income on IRS Form 1040 plus any non-taxed income such as Social Security)


• The following documentation of income is required:
o 2016 IRS Form 1040 for the applicant and their spouse and 2016 Social Security 1099s
   or
o If not required to file the 2016 IRS Form 1040, provide copies of all 2016 IRS 1099 Forms


ASSETS

• The appraised value of the principle residence shall not be more than $500,000 (as determined by assessor on the 2014GL revaluation).


• Taxpayers whose principal residence has an appraised value of over $500,000 are not eligible to participate in the tax freeze program


• For taxpayer applicants who have resided continuously as of December 31, 2016 in the Town of North Haven for:
o 0 – 5 years                     Not eligible
o 5 - 10 years                    $150,000 unmarried / $200,000 married
o 10 – 20 years                 $200,000 unmarried / $250,000 married
o More than 20 years       $250,000 unmarried / $300,000 married


• Statements with principle value for assets as of December 31, 2016, including all items of value owned by the taxpayer including but not limited to:
o Real property other than the principal residence
o All bank and credit union accounts
o Certificates of deposit
o Stocks & bonds
o Retirement accounts
o Annuities
o Cash on hand
o Revocable trusts established by the taxpayer
o Trusts for which the taxpayer is the beneficiary and from which distribution is available to meet household expenses
o Vehicles
o Business assets


• Assets which shall not be counted towards the applicable asset limit shall be:
o Furnishings and fixtures of the principal residence
o Pensions
o Insurance policies.


• The following documentation of assets is required:
o IRS 1040 forms for 2015 and 2016
o 2016 annual statements for all bank; credit union; brokerage; retirement or other investment accounts as well as any other documents which may be required by the Assessor.

STATUS OF TAXES
All taxes (Real Estate, Motor Vehicle and Personal Property) must be current at time of application. Taxpayers with delinquent taxes are not eligible to participate in the Freeze program.

 




QUESTIONS AND ANSWERS FOR THE HOMEOWNERS
AND ADDITIONAL VETERANS CREDITS

(click on this link for complete program information)


ELDERLY HOMEOWNERS OR TOTALLY DISABLED TAX CREDITS


Applications are accepted from February 1 - May 15 everyday from 9:00 AM to 4:00 PM.

Homeowner’s tax credits are available from the State of Connecticut (up to $1,250) and the Town of North Haven ($350) for the 2016 Grand List year.

Requirements to receive State benefits:

  • Owner or spouse must be 65 or older as of December 31, 2016.
  • Totally disabled owners, as determined by the Social Security Administration, have no age restriction.
  • Own the property or have deeded life-use of the property.
  • Resided at the property at least 6 months and one day as of October 1, 2016.
  • Maximum income for the State of Connecticut Homeowner’s credit is:

                                        Married: $42,900
                                        Unmarried $35,200

Requirements to receive local benefits:

  • Owner or spouse must be 65 or older as of December 31, 2016.
  • Totally disabled owners, as determined by the Social Security Administration, have no age restriction.
  • Own the property or have deeded life-use of the property.
  • Resided at the property at least 250 days per year
  • Paid real estate taxes in North Haven for at least 2 years preceding the application.
  • The maximum income for the Town of North Haven Homeowner's credit is:


                                       Married: $49,900
                                       Unmarried $42,200

Income includes Federal Adjusted Gross Income on IRS form 1040 plus other income such as Social Security, Railroad pensions and any other income.

To complete the application the homeowner (or their agent) must bring the following documents to the Assessor’s Office:

- IRS 1040 form, first page for 2016 (if Filed)

- Social Security 1099 forms for 2016

- Any other statements of income (pensions, interest, dividends etc.) if IRS 1040 is not filed

                                
Disability rating document from the Social Security Administration is required to receive disabled credits.

Note: The State and Town programs require re-application every two years.

 

  • VETERANS TAX EXEMPTIONS

    Applications are accepted from February 1 - October 1, 2017, everyday from 9:00 AM to 4:00 PM.

    Veterans receiving the base $3,000 exemption only need to apply once unless they move out of town.

    Veterans receiving more than the base exemption must reapply every two years.

To quality for exemptions you, or your spouse, must meet the following minimum requirements:

  • Have served a minimum of ninety days (90) during one of the State of Connecticut recognized official wars and other military campaigns and operations.
  • Filed Discharge papers with the North Haven Town Clerk prior to October 1, 2016.
  • Own the property or have deeded life-use of the property prior to October 1, 2016.
  • Have primary residence in North Haven, Connecticut.

All veterans meeting the above requirements will receive a minimum of $3,000 exemption.

Additional exemptions are available from each the State of Connecticut and the Town of North Haven depending on income and/or percentage of disability.

The maximum income for the additional State of Connecticut exemption is:


                                       Married: $42,900
                                       Unmarried: $35,200


The maximum income for the additional Town of North Haven exemption is:


                                       Married: $67,900
                                       Unmarried: $60,200

Income includes Federal Adjusted Gross Income on IRS form 1040 plus other income such as Social Security, Railroad pensions and any other income.

To receive the exemptions, the applicant (or their agent) must bring the following documents to the Assessor’s Office in the North Haven Memorial Town Hall, 18 Church Street:

 

- IRS 1040 form, first page for 2016 (if filed)

- Social Security 1099 forms for 2016

- Any other statements of income (pensions, interest, dividends etc.) if IRS 1040 is not filed

  
Disability rating document from the Veterans Administration is required to receive additional disabled exemptions.

 


RENTERS REBATES


QUESTIONS AND ANSWERS FOR THE ELDERLY
AND TOTALLY DISABLED TAX RELIEF PROGRAM

(click on this link for complete program information)


Applications are accepted from May 15th to September 15th, everyday between 9:00 AM and 3:00 PM.

Eligibility Guidelines:

  • Must be 65 years of age or older as of December 31, 2017.
  • Or if 50 years of age or older, and the surviving spouse of a renter who at the time his or her death had qualified and was entitled to tax relief, provided such spouse was domiciled with such renter at the time of his death.
  • If permanently and totally disabled the applicant must be 18 years of age or older.
  • Income includes Federal Adjusted Gross Income on IRS form 1040 plus other income such as Social Security, Railroad pensions and any other income.
  • Maximum adjusted gross income of $35,200 for unmarried and $42,900 for married couples.
  • Must be a resident of Connecticut for at least one year.
  • Must live in a property not owned by the applicant and make regular rent payments


Required Documentation:

- IRS 1040 form, first page for 2016 (if filed)

- Social Security 1099 forms for 2016

- Any other statements of income (pensions, interest, dividends etc.) if IRS 1040 is not filed

For the disabled a proof of disability must be provided. Acceptable proof is a 2016 Social Security 1099 form.

Twelve months of receipts, statements or cancelled checks for each utility from 2016 (rent, electric, gas or oil heat and water).