ELDERLY AND TOTALLY DISABLED HOMEOWNERS TAX CREDIT 2022

The filing period for the property tax relief program for elderly and totally disabled homeowners’ begins Feb
1st and runs through May 15th. The homeowner must be at least 65 years of age at the close of 2021 or be
receiving 100% disability benefits from Social Security. The homeowner must occupy the property as their
principal residence and not be receiving tax relief benefits from any other town or state.

Income limits for the 2021 calendar year cannot exceed $38,100 for a single individual or $46,400 for married
couples. These amounts INCLUDE Social Security payments. A complete copy of the 2021 IRS return must
be submitted at time of application with a copy of the Social Security 1099. If no IRS return is filed then all
1099 forms and all income for the year must be presented. Veteran pensions and veteran disability
payments are included as income for this program. Anyone filing under totally disabled must submit proof
of disability, ie: an original award letter from Social Security and or a current status report from Social
Security and any other income.

In addition to the State homeowners tax credit, the Town of East Lyme passed an ordinance on November 2,
2005 providing additional tax relief for elderly and totally disabled homeowners. Applicants must be a
resident of East Lyme, 65 years of age or over, or under age 65 and totally disabled.

Applicant must have been taxpayer of the Town of East Lyme for 10 years immediately preceding their
receipt of Town tax credit. Payment of property taxes must be current as of date of application.

Property for which tax credit is claimed must be occupied by applicant as his or her principal residence
(more than 183 days each year). Income requirements are the same as those approved by the Office of Policy
and Management. Proof of income and disability are required.

Income limits are adjusted annually.

Tax credit will range from $300.00 – $1,000.00 off the tax bill depending on applicants income.

Maximum 2021 income is $46,400.00 regardless of martial status.

To apply for any of the above programs, you must contact the Assessor’s Office located in the East Lyme
Town Hall. For more information, call the Town Hall at 860-739-6931 and press #6.