Homeowners' - Elderly/Disabled (Circuit Breaker) Tax Relief Program

Homeowner Info Line: 860-418-6290


Program Description

State law 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.

Forms:

Taxpayer Application Form M-35H

Homeowner Question & Answer Booklet 

Municipal Claim Forms: 

M-35b - Municipal Claim Form 

M-35p - Reduction Form 

M-35G/M-36GFreeze Program Prorate Adjustment Form

Statutory References: Connecticut General Statutes Sections 12-170aa, 12- 170bb and 12-170cc.

Regulatory References: Regulations of Connecticut State Agencies: §12-170aa-1 and §12-170aa-2.

Contact: Patrick.j.Sullivan@ct.gov 860.418.6406