CT SB00562

Lowers the minimum age for property tax relief eligibility from 70 to 65 years old, effective October 1, 2019.

Allows spouses of qualifying persons to receive relief if they are 65 years or older and domiciled with the primary owner.

Permits surviving spouses aged 62 and over to continue receiving tax relief if they were domiciled with the deceased owner at the time of death.

Requires municipalities to approve the program and taxpayers to file biennially after the initial claim, with income limits set by section 12-170aa.

Excludes Medicaid payments from income calculations and allows municipalities to impose additional asset limits as eligibility conditions.