CT SB00164

Lowers the minimum age for property tax relief eligibility from seventy years old to sixty-five years old, effective October 1, 2020.

Defines "qualified taxpayer" as persons age sixty-five or older (or spouses age sixty-two or older if surviving), who occupy the property as their home, have resided in the state for at least one year, and meet income limits set in section 12-170aa.

Allows municipalities to set a minimum age older than sixty-five by vote of their legislative body, and exempts municipalities that previously limited relief to age seventy from requiring a new vote unless seeking to lower the age further.

Freezes the property tax at the lower of either the tax from the assessment year before the initial claim or any subsequent year's tax, with surviving spouses and joint owners able to continue the relief.

Amends section 12-81c to allow municipalities to exempt motor vehicles owned by persons seventy-one years or older who have resided in the municipality for at least forty years, subject to income, asset, and residency standards.