Title 12, Title 12: Taxation

Sec. 12-170d. Partial state refund of rent and utility bills paid by certain renters age sixty-five or over or renters under age sixty-five with permanent total disability. Eligibility limitations. (a) Beginning with the calendar year 1973 and for each calendar year thereafter an…

Sec. 12-170dd. Inclusion of taxes paid to a fire district in claim for tax reduction. Notwithstanding the provisions of section 12-170aa, any municipality which included taxes paid to a fire district in the claim for tax reduction required under subsection (g) of said section and…

Sec. 12-170e. State grants to renters qualified under section 12-170d. (a)(1) A renter qualifying under section 12-170d shall be entitled to a payment from the state equivalent to the lesser of the maximum amount in the following table or thirty-five per cent of the sum of all ch…

Sec. 12-170f. Applications for grants. Assessors' duties. (a) Any renter, believing himself or herself to be entitled to a grant under section 12-170d for any calendar year, shall apply for such grant to the assessor of the municipality in which the renter resides or to the duly …

Sec. 12-170g. Appeals from secretary or assessor. Any person aggrieved by the action of the assessor or agent in fixing the amount of the grant under section 12-170f, or in disapproving the claim therefor may apply to the Secretary of the Office of Policy and Management in writin…

Sec. 12-170h. Powers of Secretary of the Office of Policy and Management. The Secretary of the Office of Policy and Management shall have power to enforce the provisions of this chapter and sections 12-129b to 12-129d, inclusive, and may make all necessary regulations for that pu…

Sec. 12-170i. Tax credit or reimbursement for homeowner eligible under this chapter except that the property was part of an unsettled estate when claim was due. (a) Notwithstanding the provisions of this chapter any person: (1) Who becomes the owner of any real property by reason…

Sec. 12-170v. Municipal option to provide real property tax relief to certain elderly homeowners. Eligibility. Calculation of tax. Subsequent conveyance of interest in property. (a) For purposes of this section, “qualified taxpayer” means a person who (1) in the calendar year pre…

Sec. 12-170w. Application for real property tax relief to certain elderly homeowners. Biennial requirements. Penalty for false application or false statement. Lien. (a) No claim shall be accepted under section 12-170v unless the taxpayer or authorized agent of such taxpayer files…