Elderly Homeowner, Totally Disabled and Veterans Programs

The State of Connecticut offers an Elderly Tax Benefit known as the Homeowners Program, formerly known as the Circuit Breaker Program. In order to be eligible, applicant must own or hold life use of the property, and property must be primary legal residence. Eligible applicants shall be age of 65 prior to December 31, 2022 or totally disabled if under the age of 65.

Applicants shall provide information regarding all income received during 2022 including Social Security, veteran pension and veteran disability which is declared under this program. The income limit, including Social Security is $40,300.00 for single persons and $49,100.00 for married couples.

East Lyme also provides a Local Tax Credit Program for elderly and totally disabled homeowners. Qualifying maximum income for this program is $49,100.00 regardless of marital status. Homeowners must be current on their property taxes as of the date of application and have been a taxpayer in East Lyme for 10 years immediately preceding their receipt of town tax credit.

Please bring all proofs of income received in 2022, including the SSA-1099 statement of yearly benefits from Social Security, veteran pension and veteran disability, and a copy of your completed 2022 IRS return (if applicable) to the Assessor’s Office, 108 Pennsylvania Avenue, Niantic to complete the application process.

Filing periods for the above programs are February 1 through May 15.

Additional Veteran Exemptions

Applicants must qualify in accordance with the income guidelines approved annually by the Office of Policy and Management. Income limits for the 2022 calendar year cannot exceed $40,300.00 for single individuals or $49,100.00 for married couples. If applicant received Social Security during the 2022 calendar year, it must be included as income. A complete copy of the IRS return (if applicable) must be submitted at the time of application with a copy of the SSA-1099. If no IRS is filed, then all 1099’s for the year must be presented., including veteran pension.

Local Veteran exemption program provides an additional $5,000 exemption to qualified applicants meeting income requirements per ordinance as approved and adopted by the Board of Selectmen. Income limits for 2022 are $42,300.00 if single and $51,100.00 if married. A complete copy of the IRS return (if applicable) must be submitted at the time of application with a copy of the SSA-1099. If no IRS return is filed, then all 1099’s for 2022 must be presented, including veteran pension.

The filing period for the additional Veterans program is February 1 through October 1.

Office Hours

  • Monday – Thursday:  8:00AM TO 5:00PM
  • Friday:  8:00AM TO 11:30AM

Contact the Assessor’s Office at 860-739-6931 for further information.