Exemptions & Abatements

Exemptions are available for the blind, disabled, and for veterans as well as active service personnel. Click on the exemption title below for information for the exemptions that are available.  
 
A tax freeze program recently passed by the Town of Killingly offers homeowners who are 70 years old or older a chance to freeze their property's taxes. Click on the Freeze Program Information below for a printable pdf file that explains the qualifications and requirements of the Freeze Program.

Tax abatement programs offered by both the State of Connecticut and the Town of Killingly are available for elderly homeowners and for disabled homeowners. Click on the Homeowners Program Information below for a printable pdf file which explains the qualifications and requirements for the homeowners tax abatement program.

Click on any of the following topics for more information below:

Blind Exemption

Per the provisions of §12-81(17)

Qualifications -

As of October 1st, assessment date, you must:

  • Be a Connecticut resident.
  • Have total and permanent loss of sight in both eyes or reduction of vision to meet statute definition found in §12-92.

How to Apply -

  • Submit an application provided by the Assessor’s Office along with acceptable documentation of proof of blindness (i.e. certification by a qualified medical doctor).

When to Apply -

  • You may apply at any time during the year. However, the exemption will be granted on the next grand list date. Example:  Exemption application filed November 2, 2014, the exemption will first apply on the October 1, 2015 grand list.

When to Reapply -

  • You only have to apply once for this exemption.

Benefits -

  • A reduction of $3,000 in assessment will be applied to property you own.

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Exemptions for Active Service Personnel

CT Resident Active Serviceperson

Qualifications -

As of October 1st, assessment date, you must:

  • Be a Connecticut resident.
  • Be a member of the armed forces.
  • Have a vehicle registered in Connecticut.

How to Apply -

  • A written application on approved form must be filed in the Assessor’s Office.

When to Apply -

  • You must apply within 15 months of the October 1st assessment date. Exemption sought for the October 1, 2014 grand list means the application must be filed no later than December 31, 2015.

Benefits - 

  • The total exemption of one passenger motor vehicle.

Active service persons who have served during an approved time of conflict can also receive the Veterans Exemption and Additional Veterans Exemption. Please see those categories for an explanation.

Federal Soldiers’ and Sailors’ Civil Relief Act

Qualifications -

As of October 1st, assessment date, you must:

  • Be a member of the armed forces stationed locally.
  • Your home of record must be a state other than Connecticut.

How to Apply -

  • The application is made in the form of an affidavit that is available from the serviceman’s Legal Assistance Officer. The completed form is returned to his/her Legal Assistance Officer, who forwards it to the Assessor, along with a cover letter. The Assessor endorses the cover letter, indicating approval or disapproval, and returns it to the Legal Assistance Officer.

When to Apply -

  • There is no time limit for filing an exemption application under this act.

Benefit -

  • The exemption is for all non-business personal property the serviceperson owns. For most servicepersons this means motor vehicles.

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Totally Disabled Exemption

Per the provisions of State Statute §12-81(55).

Qualifications -

As of October 1st, assessment date, you must:

  • Be a Connecticut resident.
  • Be receiving permanent total disability benefits from Social Security Administration or a government retirement/disability plan with similar requirements to the Social Security Administration.

How to Apply -

  • Submit an application provided by the Assessor’s Office along with acceptable documentation of proof of total disability to the Assessor.

When to Apply -

  • You may apply at any time during the year. However, the exemption will be granted on the next grand list filed by the Assessor following your application date.

When to Reapply -

  • You only have to apply once for this exemption.

Benefits -

  • A reduction of $1,000 in assessment will be applied to property you own.

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Veterans Exemptions

There are three different exemptions for veterans. Exemptions are offered for veterans who served during designated times, veterans with disabilities, and additional exemptions for low income veterans.

Veterans Exemption

Per the provisions of §12-89, §12-90 & §12-95.

Qualifications -

As of October 1st, assessment date, you must:

  • Be a Connecticut resident.
  • Have served at least 90 days during a time of war or recognized military conflict in the Army, Air Force, Navy, Marine Corps or Coast Guard.

How to Apply -

  • File your acceptable form of proof of service (Honorable Discharge or DD214) with the Town Clerk.

When to Apply -

  • You may file your proof of service at any time during the year. However, the exemption will be granted on the next grand list date following your filing date. 

When to Reapply -

  • You only have to file your proof of service once for this exemption.

Benefits -

  • A $1,000 assessment exemption will be applied to property you own.

Veterans with Disabilities Exemption

Per the provisions of §12-81(20).

Qualifications -

As of October 1st of the assessment date, you must:

  • Be a Connecticut resident.
  • Have a VA disability rating of at least 10%.
  • Have served at least 90 days in the Army, Navy, Marine Corps, Coast Guard or Air Force.

How to Apply -

  • File your acceptable form of proof of service with the Town Clerk,
  • And file your VA rating slip with the Assessor.

When to Apply -

  • For your exemption to apply to a grand list your proof of service must be on file with the Town Clerk by October 1st and VA rating slip must be filed by March 31st following the assessment date. 

When to Reapply -

  • You only have to file your proof of service once for this exemption. 
  • You need only file your VA rating slip once with the Assessor, unless your rating percentage changes. If your VA rating percentage changes you must file new proof with the Assessor.

Benefits -

A reduction of in assessment will be applied to property you own based on the following:

VA Rating..............The Reduction Is

10% to 25%...........$1,500

26% to 50%...........$2,000

51% to 75%...........$2,500

76% to 100%.........$3,000

Rated & 65 Plus.....$3,000

Additional Veterans Exemption

Per the provisions of §12-81g (a) & (b).

Qualifications -

As of October 1 of the assessment date, you must:

  • Be a Connecticut resident.
  • Be qualified for one of the above Veteran’s exemptions for an additional 50%, or
  • Be qualified for one of the above Veteran’s exemptions and meet annual income guide lines for an additional 200%.

How to Apply -

  • The 50% additional exemption does not require any application or proof.
  • Contact the Assessor’s Office for an appointment to complete an application for the additional 200% exemption. 
  • For the additional 200% exemption you will need to provide proof of your income from the prior year.  Proof includes:
    • Income Tax Return (signed) – if filing an income tax return
    • Social Security Benefit Statement - Form SSA-1099
    • Statement of Wages and Tips (W-2)
    • Interest statements (1099) from savings and checking accounts
    • Statements of annuity, pension, or dividend payments.
    • Statements of veteran’s pension and veteran’s disability payments.

When to Apply -

  • For the additional 200% exemption to apply to a grand list you must apply between February 1st and October 1st of the grand list year.

When to Reapply -

  • To continue this additional 200% exemption you must complete an application and be approved every two years.

Benefits -

This exemption is based on the other Veteran exemption you are already receiving. An additional reduction in assessment will be applied to property you own based on the following:

 No App.With App.
War / Conflict Service$500$2,000
VA Rating 10% to 25%$750$3,000
VA Rating 26% to 50%$1,000$4,000
VA Rating 51% to 75%$1,250$5,000
VA Rating 76% to 100%$1,500$6,000
VA Rated & 65 Plus Years$1,500$6,000

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Homeowners Program

For the Elderly or Totally Disabled

To apply for the Homeowners Program the following requirements must be met:

  • You must be a resident of Killingly
  • You must be at least 65 years old as of the December 31 prior filing

OR

  • You must be totally disabled by the Social Security Administration (proof required)
  • Married couple’s income must not exceed $42,900 for the calendar year.
  • A single person’s income must not exceed $35,200 for the calendar year.*
  • Applications are accepted between February 1st and May 15th of each year.
  • Approved applicants must reapply every other year.

*Note: The Town of Killingly abatement applies to single persons with incomes not exceeding the Married Couple’s income limit

Applications are taken by appointment only, please call the Assessor’s Office at: (860) 779-5324

We will be glad to help you.  If you are unable to come to the office you may have an agent (such as a relative or friend) apply for you. To your appointment you must bring proof of your income (both taxable and non-taxable) for the calendar year preceding application, such as:

  • Income Tax Return (signed) – if an income tax return was or will be filed.
  • Social Security Benefit Statement - Form SSA-1099, sent each January.
  • Statement of Wages and Tips (W-2).
  • Interest statements (1099) from savings and checking accounts.
  • Statements of annuity, pension, or dividend payments.
  • Statements of veteran’s pension and veteran’s disability payments.

Homeowner’s Program Benefits

IncomeState AbatementTown Abatement
LimitsTax CreditMaximumMinimumTax Credit
OverToMarriedSingleMarriedSingleMarriedSingleMarriedSingle
$0$17,60050%40% $1,250 $1,000 $400 $35025%25%
$17,600$23,60040%30% $1,000 $750 $350 $25020%20%
$23,600$29,50030%20% $750 $500 $250 $15015%15%
$29,500$35,20020%10% $500 $250 $150 $15010%10%
$35,200$42,90010%0% $250 $  - $150 $  -5%5%

 

Elderly Freeze Program

To apply for the Elderly Freeze Program the following requirements must be met:

  • You must be a resident of Killingly for at least 4 years.
  • You must be at least 70 years old as of December 31st prior to the first year you apply.       
  • Annual income must not exceed $42,900 for the calendar year preceding application.
  • You must apply between February 1st and May 15th.
  • Approved applicants must reapply every other year.

Applications are taken by appointment only; please call the Assessor’s Office at: (860) 779-5324

We will be glad to help you. If you are unable to come to the office you may have an agent (such as a son or daughter) apply for you. To your appointment you must bring proof of your income (both taxable and non-taxable) for the calendar year preceding application, such as:

  • Income Tax Return (signed) – if an income tax return was or will be filed.
  • Social Security Benefit Statement - Form SSA-1099, sent each January.
  • Statement of Wages and Tips (W-2).
  • Interest statements (1099) from savings and checking accounts.
  • Statements of annuity, pension, or dividend payments.
  • Statements of veteran’s pension and veteran’s disability payments.

The Frozen Tax for your property will be calculated as follows:

  • The gross assessment* on the grand list preceding your first approved application.
  • Less all of your allowed exemptions.
  • The resulting net assessment will be multiplied by the mill rate set by the Town for the fiscal year immediately following your application.
  • This will be your property’s frozen tax for as long as you own the property and remain eligible for the Freeze Program.

Your tax payment will be calculated as follows:

  • The Frozen Tax calculated above.
  • Less any abatements approved under the State of Connecticut and Town of Killingly Homeowner’s Program. Application for the Homeowner’s Program is required and will be taken at the same time as the application for the Freeze Program.

*Note: Please note only taxes for house lots, homes, and outbuildings are eligible for the Freeze Program. Taxes for excess acreage of larger lots will not be frozen. Therefore, the total taxes on this type of property will change with assessment and mill rate changes.

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