Tax Relief

Social Security Disability Exemption

Any individual who receives a disability pension from the Social Security Administration (SSA) and has been designated by the SSA is eligible for a $1000 exemption off your assessment. To qualify you must file proof of 100% disability from Social Security (Form TPQY) or a copy of your "Award Letter" that states disability prior to October 1. This application only needs to be filed once.

The Town of Rocky Hill offers an additional Local Option exemption of $1,000 off your assessment. Individuals filing for the local option must meet the basic criteria and also the state income limits. The filing period is February 1 through October 1. Applicants must re-file every 2 years.

For more information and to learn how to fill out these applications and submit them along with your proof, contact the Assessor's Office. 

Elderly & Totally Disabled Homeowners State Program

Homeowners aged 65 and older or homeowners deemed totally disabled by Social Security may be eligible for tax relief on their home. Applicants must meet the following criteria:

• 65 years old as of December 31, or at least 18 years old and totally disabled
• Owner of the property as of October 1
• Resident of Connecticut and domiciled in Rocky Hill
• Income cannot exceed 42,200 if married; 34,600 if single

Proof of income must be provided with the application. Typical proof includes:

• Federal Income Tax Return
• Forms W-2, 1099, or other year-end statements if a tax return is not completed
• Form 1099 Social Security Statement or other statement of benefits from Social Security

Qualifying Income is defined as adjusted gross income (from the tax return) plus any other income not included in the gross, such as Social Security earnings.

Income Table

Local Tax Deferral Program

Homeowners that meet the above requirements for the Elderly State Program and are 70 and older may be eligible for a tax increase deferral. Homeowners must meet the following additional criteria:

• 70 years or older as of December 31,
• Do not have a mortgage on the property

Any tax increase above the base year (the year of application) will be deferred. The homeowner can choose to pay the increase in taxes or defer it. The deferred taxes are interest free. Notice of deferred taxes will be placed on the land records in the form of a lien, payable when the home is sold or upon death of the qualifying taxpayer.

Tax Deferral Income Table

Local Tax Deferral

To be eligible for such program:

• You or your spouse must have been at least 70 years of age as of December 31
• You must meet the same requirements under the Homeowners Program
• Taxes will be frozen at the lowest rate from year of application
• Tax increases are eligible for deferral
• The program is free with no interest for as long as the taxpayer qualifies
• Notice of deferred taxes will be put on the land records in the form of a lien, payable when the home is sold or upon death of the qualifying tax payer

If you are presently in either program you will receive an application in the mail in the years that the application is due for renewal. New applicants must file in person and submit proof of age, or in the case of a disabled application, proof of disability. New applicants also need to bring with them their income information along with documentation.

Renters

The Human Services Department accepts applications between April 1st and October 1st. For information call 860-258-2799.

Veterans Exemption

A person making application for the basic $3,000 veteran's exemption under §12-81(19) must be as of the October 1st assessment date:

• A Connecticut resident
• Either the record owner of, hold life use in, or be the beneficiary of a trust estate with respect to the property on which the exemption will be applied
• Have provided the town clerk with a copy of the honorable discharge form (DD-214) by September 30th
• Have served at least 90 days during a time of war or recognized military conflict. See the Periods of War for eligibility. 100% disabled veterans do not have to meet the 90 day requirement

This exemption is applied to the assessed value of real estate or motor vehicles and is also allowed on leased vehicles.

Disabled Veteran Exemption

The state also provides for additional exemptions to disabled veterans. Benefits above the basic $3,000 are determined by the percentage of disability a veteran may have. A copy of the disability rating slip from the United States Veterans Administration must be provided to the Assessor before the Board of the Assessment Appeals completes its duties in March.

Once the veteran reaches the age of 65, this exemption will increase as of the assessment date following his 65th birthday.

Surviving Spouse Rights

The surviving spouse of any person, who at time of such person's death was entitled to and had the exemption, shall be entitled to the same exemption.

State Additional Veteran Exemption

Veterans must meet the basic criteria and also the state income limits. This exemption doubles the basic assessment exemption. The filing period is February 1 to October 1. For more information on completing application and submit your proof of income contact the Assessor's Office. Applicants must re-file every 2 years.

Local Additional Veteran Exemption

Veterans must meet the basic criteria and also the state's income limits. The assessment exemption is $2,000. The filing period is February 1 to October 1. For more information on completing application and submit your proof of income contact the Assessor's Office. Applicants must re-file every 2 years.

Motor Vehicle Exemption for Current Servicemembers

Residents of Connecticut can receive a total exemption on one vehicle if they are currently serving in the armed forces as of October 1st. Applicants must complete this application and provide proof of service in the form of a military ID, Leave Earning Statement (LES), or Orders.

Nonresidents that are serving in the armed forces can receive a total exemption on Connecticut-registered cars upon completion of this application and proof of non residency status, such as an out-of-state license.

Specially Adapted Motor Vehicle Exemption

Any motor vehicle specially equipped or modified in a significant way for the purpose of transporting medically incapacitated individuals, including but not limited to the inclusion of special hand controls, lifts, ramps, the equipping of stretchers or other special seating and significant modifications to accommodate medical equipment such as oxygen or mechanical respirators is eligible for a total exemption.

Applicants must complete this application annually.