Elderly & Disabled Tax Relief Program

Town of Woodbridge Program

Requirements to Qualify

• Such resident is 65 years of age by December 31, 2022 or his or her spouse is 65 years of age by December 31, 2022 and resides with said resident; or said resident is 60 years of age or over by December 31, 2022 and is the surviving spouse of a taxpayer who qualified for a tax credit under this ordinance at the time of his or her death; or is totally disabled as defined by the federal social security laws, railroad retirement act, or government related teacher disability plan.
• Such resident or spouse has resided at and paid real estate taxes on a residence located in Woodbridge for a period of one year prior to his or her application for tax credit and no delinquent taxes are due for any real or personal property associated with such residence as its legal mailing address. Taxes must be paid in full by the mailing date of the first installment of the tax bill for which the credit would apply.
• The property for which the exemption is claimed is the house and house lot, which is the principal residence of such resident.
• Income requirement of $0 - $49,100 for group 1 and $49,101 - $83,470 for group 2. Income eligibility for the Town's Elderly and Totally Disabled Tax Relief Program is determined taking into consideration income of all members of the household who are both (a) age 21 years of age or older as of December 31, 2022 and (b) either by the State of Connecticut or Federal guidelines considered residents of that address, who claim that address as their residence as evidenced by driver's licenses, voter registration, tax filing, mailing address, family member's school attendance.

Groups

Group Income Credit Funded

• Group I $0 - $49,100 - $1,400 Completely
• Group II $49,101 - 83,470 - $1,120 Completely unless cap is reached then remainder distributed evenly

Income Determination

A resident's group determination is made based on their Modified Income. Modified Income will be computed for each household member who will be included by calculating their Federal Gross Income (FGI) and adding any modifiers which apply:

• Business Losses
• Capital Losses
• Farm Losses
• Net Losses per Form 1040 (used at arrive at FGI)
• Net Operating Losses
• Other Losses
• Schedule E Losses
• Social Security Not included in FGI
• Tax Exempt Interest Income

After all applicable additions are completed, if the resident itemized deductions for Federal tax filings, they may subtract:

• Medical Expenses in Excess of 7.5% of FGI, per form 1040, Schedule A

These completed steps calculate the total Modified Income used to determine placement within Group 1 or Group 2.

Applications

Applications can be filed with required proof of income and social security earnings, Monday - Friday, 8:30 a.m. - 4:30 p.m. at the Assessor's Office of Woodbridge located at:

Town Hall

11 Meetinghouse Lane

Woodbridge, CT 06525