Homeowners'- Elderly / Disabled (Circuit Breaker) Tax Relief Program 

State law provides a property tax credit program for Connecticut owners in residence of real property, who are elderly (65 and over) or totally disabled, and whose annual incomes do not exceed certain limits. The amount of the credit that may be granted is up to $1,250 for married couples and $1,000 for single persons. Credit amounts are based on a graduated income scale. 

Application Period:  Application may be made with the Assessor's Office between February 1 and May 15. Once approved, you must reapply every other year.  

Requirements:

State Program:  The home must have been acquired prior to the October 1 assessment date.

Local Option:   The applicant must have been a taxpayer of the Town of Farmington for a period of three years immediately preceding taxpayer's receipt of tax benefits.  The homeowner cannot owe back taxes.

Age:  Owner (or spouse, if domiciled together) must have been 65 years of age prior to December 31.

Totally Disabled:  Totally disabled persons, regardless of age, are initially eligible provided they have a Social Security Award letter specifying a date of entitlement during the current benefit year or an SSA-1099 with Medicare premiums.

Income Limit for State Program:  Owners' 2025 total income must not exceed $46,300 for unmarried persons, and $56,500 for a married couple.   For married couples, income for both husband and wife must be counted.   

Income Limit for Local Program:  is $65,500, single or married.  

 Elderly and Totally Disabled Real Estate Tax Credit Application 

Homeowner's Freeze Program

The Town offers a “Homeowner's Freeze” program to the elderly.  In order to be eligible for the program, the applicant must:  be at least 80 years of age by December 31, prior to filing an application.  The freeze benefit is available to applicants with a total gross income not to exceed the maximum income levels as indicated in the Town's Tax Credit Program. For initial year applicants, the benefit is calculated by first applying the total percentage of property ownership multiplied by the property's gross assessment, minus all exemptions to the property, then multiplying by the mil rate to arrive at the base benefit amount. Once the base rate is set, the tax on the real property for which the benefits under this section are claimed shall be the lower of: the tax due with respect to the homeowner's residence for the assessment year commencing October first of the year immediately preceding the year in which the initial application for tax relief is made, or the tax due for any subsequent assessment year not to exceed the annual maximum benefit set by the State of Connecticut Elderly Tax Relief Program. 

Application Period:  Application may be made with the Assessor's Office between February 1 and May 15.  Once approved, you must reapply every other year.

Blind Exemption

A $3,000 exemption is available for the legally blind, provided a “Certification of Legal Blindness” document is provided to the Assessor’s Office.

Totally Disabled Exemption

A $1,000 exemption is available for the totally disabled, with no income requirement, provided an application and  Notice of Award for a 100% disability rating from the Social Security Administration is submitted. There is no age requirement for this exemption.

Totally Disabled Exemption Application

Ambulance-Type Vehicle Exemption

Exemption from personal property taxation is provided for any ambulance-type motor vehicle which is used exclusively for the purpose of transporting a medically incapacitated individual, except any such vehicle used to transport any such individual for payment.  Physically disabled persons requiring special adaptations to a motor vehicle either to drive said vehicle or to be transported by such vehicle shall be entitled to a personal property tax exemption for said vehicle.  An applicant for a personal property tax exemption pursuant to this article shall file an application with the Assessor on or before the annual assessment date (October 1). Such exemption shall continue from year to year so long as the vehicle is being used for the above-stated purpose.

Ambulance-Type Vehicle Exemption Application