§ 44-54. Energy tax credit.  


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  • In order to reduce the impact of escalating energy costs, beginning with the grand list year of 2006, any person who owns real property in the City of Danbury or is liable for the payment of taxes thereon, pursuant to C.G.S. § 12-48, and who occupies the property as a principal residence shall be entitled to a tax credit of up to two hundred and fifty dollars ($250.00), if single, or to a tax credit of up to three hundred and fifty dollars ($350.00), if married, provided that said taxpayer satisfies the conditions of section 44-51, except that said taxpayer must not have received qualifying income during the calendar year preceding the fiscal year for which a tax benefit is claimed in excess of an amount which shall be twenty-two thousand, seven hundred dollars ($22,700.00) greater than the limits as established and adjusted pursuant to C.G.S. § 12-170aa(b). For purposes hereof, the term "qualifying income" shall have the same definition as provided in section 44-51(b). An application for benefits offered pursuant to state tax relief programs for elderly homeowners may be accepted by the Tax Assessor as an application for benefits hereunder.

(Code 1961, § 18-12.2; Ord. No. 670, 7-3-2007)