DONNA PRICE-BEKECH, CCMA II, ASSESSOR
(860) 739-6931
IT IS THE RESPONSIBILITY OF THE ASSESSOR’S OFFICE TO DISCOVER AND LIST ALL TAXABLE REAL ESTATE AND PERSONAL PROPERTY (INCLUDES MOTOR VEHICLES) WITHIN THE TOWN FOR TAXATION PURPOSES. A GRAND LIST IS THEN PREPARED WHICH IS THE BASIS FOR THE TAX BILLIING.
THE ASSESSOR’S OFFICE ALSO ADMINISTERS MANY OTHER PROGRAMS. AS THESE PROGRAMS COME UP THROUGHOUT THE YEAR NEWS ARTICLES WILL APPEAR IN THE LOCAL PAPER IN GREATER DETAIL.
OFFICE STAFF MEMBERS ARE AVAILABLE 8:00 AM THROUGH 4:00 PM TO ASSIST ANYONE WHO MAY HAVE ANY QUESTIONS OR WOULD LIKE FURTHER INFORMATION REGARDING ASSESSMENT ISSUES.
THE FOLLOWING IS A BRIEF OUTLINE OF THE PROGRAMS AVAILABLE TO TOWN RESIDENTS.
ELDERLY AND TOTALLY DISABLED HOMEOWNERS
A tax relief program for elderly and totally disabled persons who meet certain income requirements as
approved by the Office of Policy and Management. Income limits for the 2007 calendar year cannot exceed 29,800 for single individual or 36,500 for married couples. Please keep in mind that this amount includes social security received for the 2007 calendar year. A complete copy of the 2007 IRS return must be submitted at time of application with a copy of the social security 1099. If no IRS return is filed then all 1099’s for the year must be presented. Anyone filing under totally disabled must submit proof of disability, ie: original award letter from Social Security and or a current status report from Social Security and any other income.
In addition to the State homeowners tax credit, the Town of East Lyme passed an ordinance on November 2, 2005 providing additional tax relief for elderly and totally disabled homeowners.
§ applicants must be a resident of East Lyme, 65 years of age or over, or under age 65 and totally disabled
§ applicant must have been taxpayer of the Town of East Lyme for 10 years immediately preceding their receipt of Town tax credit
§ payment of property taxes must be current as of date of application
§ property for which tax credit is claimed must be occupied by applicant as his or her principal residence (more than 183 days each year)
§ income requirements are applicable which are the same as those approved by the Office of Policy and Management
§ proof of income and disability are required
§ income limits are adjusted annually
§ tax credit will range from $300.00 - $1,000.00 off the tax bill depending on applicants income
§ maximum 2007 income is $36,500.00 regardless of martial status
Town of East Lyme passed an ordinance on November 2, 2005 providing deferment of taxes for real property owned and occupied for qualified elderly and totally disabled homeowners.
Applicants must be a resident of East Lyme,
§ 65 years of age or over, or under age 65 and totally disabled;
§ applicant must have been taxpayer of the Town of East Lyme for 10 years immediately preceding their receipt of Town tax credit;
§ payment of property taxes must be current as of date of application;
§ property for which tax credit is claimed must be occupied by applicant as his or her principal residence (more than 183 days each year).
§ income requirements are applicable which are the same as those approved by the Office of Policy and Management.
§ proof of income is required
§ income requirements are adjusted annually
§ deferment amount shall not be greater than 75% of tax due each year
§ deferred taxes and interest shall be reimbursed to the town upon the conveyance or transfer of property, or upon the death of the recipient of any tax deferral
§ all deferred taxes shall bear interest at a rate of 6% per year; simple interest, not compounded, and shall accrue from the due date of each installment until the date of reimbursement to the Town
§ total tax deferments, including accrued interest, for all years shall not exceed the assessed value of the real property upon which deferment has been approved
§ applicant shall enter into a written agreement with the Town providing for reimbursement of all deferred taxes and interest
§ principal amount of such tax deferral shall be recorded in the land records of the Town and, together wit the interest thereon, shall constitute a lien on the property
§ maximum 2007 income: single - $29,800.00 married - $36,500.00
Filing: February 1, 2008 through May 15, 2008
A continuation of tax relief under the Freeze Program for those persons who filed approved applications on or before May 15, 1980 and continue to meet set income level. The Elderly Freeze program is NOT available to new applicants.
Filing: February 1 through May 15
VETERAN’S EXEMPTION
Persons who served in one of the United States armed forces, honorably discharged and who served at least 90 days during a period of war, are eligible for a veteran’s exemption.
Filing: File Honorable Discharge (DD214) with the Town Clerk’s office no later than September 30
to receive exemption for following grand list year
ADDITIONAL VETERAN’S EXEMPTION
Applicant must qualify in accordance with the income guidelines approved annually by Office of Policy and Management. Income limits for the 2007 calendar year cannot exceed $29,800 for single individual or $36,500 for married couples. If applicant received Social Security during 2007 calendar year it must be included as income. A complete copy of the 2007 IRS return must be submitted at the time of application with a copy of the Social Security 1099. If no IRS return is filed, then all 1099’s for the year must be presented. Note: Income limits for 100% disabled veterans are $18,000 – single and $21,000 – married.
Filing: February 1 through October 1
VETERANS’ WITH DISABILITY RATING
A veteran who is deemed by the United States Veterans’ Administration to have suffered a disability shall annually provide Assessor’s office with a disability rating slip from the Veterans’ Administration.
Filing: Annually upon receipt from the Veterans’ Administration (generally the end of September)
NEW: VETERANS – TOWN LOCAL OPTION – ADDITIONAL 5,000 EXEMPTION
On February 1, 2006 the Town of East Lyme Board of Selectman approved a local option ordinance providing an additional 5,000 exemption.
§ income requirements will be based upon annual income limits approved annually by Office of Policy and Management plus 2,000
§ income guidelines for the 2007 calendar year are $31,800 – single and 38,500 – married
§ amount also includes social security received for the 2006 calendar year.
§ income limits for 100% disabled veterans are 20,000-single and 23,000-married.
§ a complete copy of the 2007 IRS return must be submitted at time of application with a copy of the Social Security 1099 (if applicable)
§ if no IRS return is filed then all 1099’s for the year must be presented
Filing: February 1 through October 1
ACTIVE-DUTY SERVICEMAN WITH A MOTOR VEHICLE GARAGED OUT OF STATE
A Connecticut resident, who is member of the armed forces and who is stationed outside the State on the assessment date, is eligible for the total exemption of one passenger motor vehicle. Vehicle must be registered in Connecticut but located in an other State due to the serviceman’s military orders.
A non-Connecticut resident whose vehicle is garaged in this state due to his military orders may be entitled to an exemption under the Federal soldiers’ and Sailors’ Civil Relief Act.
Filing: A serviceman stationed in Connecticut must apply for an exemption of his or her personal
property. Application is made in the form of an affidavit that is available from the
serviceman’s Legal Assistance Officer
Person filing for a blind exemption must provide proof to the Assessor that he or she is blind in accordance with CGSS12-92.
Filing: Certificate must be filed no later than January 31
Applicant must be receiving permanent total disability benefits from Social Security, a federal, state or local government retirement or disability plan (including that provided by the Railroad Retirement Act) or any government-related teacher’s retirement plan, containing qualification requirements comparable to those of the Social Security Administration.
Filing: Application and proof must be filed with the Assessor by October 1
NEW: TOWN – LOCAL OPTION – EXEMPTION FOR MOTOR VEHICLES MODIFIED
FOR DISABLED PERSONS
Local ordnance was adopted on November 2, 2005 to provide an exemption from personal property tax for certain modified disabled-accessible motor vehicles, owned by such disabled person or his or her parent, that are used primarily for the transportation of disabled persons. Modified is defined as any production motor vehicle that has been altered or reconfigured, or has undergone mechanical or structural changes, that is not used for commercial purposes, which permits an individual with a disability to safely drive or ride as a passenger. Application along with documentation listing type of modifications made to vehicle is required. Effective 2006 grand list
Filing: Before October 1 of any assessment year
PA490 provides for the valuation of qualifying farm, forest or open space land on the basis of its current use.
Filing: September 1 through October 31 or during a revaluation year – September 1 through December 31.
PERSONAL PROPERTY DECLARATIONS
All owners of taxable personal property are required to file a declaration. Any manufacturer, leasing company, wholesaler and or retailer having personal property shall file a declaration of all-commercial furniture, fixtures, machinery, equipment and supplies. Owners of factories, stores, offices, hotels, restaurants, taverns, recreational halls, gas stations, utility companies, home businesses, salons, independent contractors, etc. shall file all their furniture, fixtures, machinery, equipment, and supplies. All non-registered motor vehicles must be declared.
Filing: October 1 through November 1
The Assessor’s office receives a motor vehicle listing from Department of Motor Vehicles annually. This listing provides this office with the vehicles that are owned and/or garaged in East Lyme as of the assessment date of October 1. The tax period covers October 1 through the following September.
If during this period of time, the vehicle is sold, stolen, junked, donated, or totaled, the owner may be entitled to an adjustment.
There are two (2) forms of proof the vehicle owner must provide to the Assessor’s office when requesting an adjustment.
1. Owner must submit a marker plate receipt from DMV indicating that
plate has been cancelled, lost or stolen.
2. The second form of proof must be one of the following in addition to #1
a) Copy of Bill of Sale
(the bill of sale is on the bottom of the owners registration form and transfer information must be recorded on the back of the registration form before being submitted to DMV – therefore it is the sellers obligation to provide a copy of the signed registration form along with the plate receipt)
b) Copy of Title Transfer
(the seller must provide a copy of the title showing transfer to new owner along with plate receipt)
c) Out of State Registration
(vehicle owner must show proof of residency and a copy of the out of State vehicle registration for said vehicle along with the Connecticut plate receipt)
d) Stolen Vehicle
(owner must provide a letter from the insurance company describing the vehicle and indicating that vehicle was stolen and not recovered along with plate receipt)
e) Totaled Vehicle
(owner must submit a statement from the insurance company describing vehicle and indicating date of loss along with plate receipt)
f) Junked Vehicle
(vehicle owner must provide a receipt from the junkyard along with plate receipt)
g) Trade-In
(copy of the purchase agreement identifying the trade-in vehicle along with the plate receipt)
Note: if marker plate was transferred from one vehicle to another no paper work is required as this will be updated on the next DMV listing
Please be advised that there is a limited time frame in order to request an adjustment.
The information shown the web page is for information purposes only as the Assessor or staff members may require
further documentation.