Circuit Breaker Program

Property Tax Credits for Elderly and Disabled

Property tax credits from $150 up to $1,250 of total tax are available for qualifying applicants.

The credit level is based on a graduated income scale. Applicant eligibility is based on the following criteria:

  1. Property owner is at least 65 years old as of December 31 preceding the filing period OR is at least 50 and the widow/widower of a previously approved applicant OR is totally disabled and has a Social Security Award Letter or an SSA-1099 with Medicare premiums, or proof of benefits under a program which contains requirements comparable to those of the Social Security Administration.
  2. Property must have been owned or held in "life use" by the applicant as of October 1 of the year prior to the application period and at the time of application.
  3. The property must be the primary residence of the homeowner. (6 months and one day rule)
  4. Income limits are determined annually by the State of Connecticut. "Income" is defined as income from all sources, including tax-exempt interest and Social Security. For the 2023 application period, 2022 income from all sources is considered. The income limits for 2022 are $49,100 for married and $40,300 for single applicants. The income limits are adjusted each year.

Applications must be filed with the Wolcott Assessor's Office between February 1 and May 15. Applicants must bring original copies of their federal income tax (if filed) and their SSA-1099. If taxes are not filed, statements of all income sources (pensions, interest income, etc.) must be provided. To continue receiving the benefit after the initial application, re-filing is required every 2nd year as long as your income remains within program limits.