§ 44-55. Senior volunteer tax relief.

(a)

Purpose. In order to promote the goals of scientific, educational, literary, historical, governmental, charitable and non-profit entities located in the City of Danbury by drawing on the skills, knowledge and experience of its senior citizens, the City hereby establishes a program of tax relief for qualifying seniors who choose to give of their time, talent and energy by volunteering to provide services to such entities.

(b)

Qualifications and benefits. Beginning with the grand list year of 2008, qualifying senior citizens who volunteer to provide a minimum of one hundred (100) hours of services to scientific, educational, literary, historical, governmental, charitable and non-profit entities located in the City of Danbury, which entities own property exempt from taxation pursuant to the provisions of C.G.S. § 12-81, shall be eligible for a tax credit in accordance with the further provisions hereof. In order to qualify for the benefits of this senior volunteer tax relief program, taxpayers must own real property in the City of Danbury or be liable for the payment of taxes thereon, pursuant to C.G.S. § 12-48, and must occupy the property as a principal residence. In addition, taxpayers 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, "qualifying income" shall have the same definition as provided in section 44-51(b). Qualifying taxpayers who participate in this program shall be entitled to a tax credit of up to six hundred dollars ($600.00), provided that said taxpayer satisfies the conditions of subsection (c) of this section as well as the conditions of section 44-51. An application for benefits offered pursuant to state tax relief programs for elderly homeowners may be accepted by the Danbury Tax Assessor as an application for benefits hereunder.

(c)

Program implementation. The Director of the Department of Elderly Services or the Director's designee shall be responsible for coordination of services under the senior volunteer tax relief program. The Director shall prepare application forms and create lists of scientific, educational, literary, historical, governmental, charitable and non-profit entities located in the City of Danbury for which qualifying taxpayers may choose to volunteer. With the assistance of the Danbury Tax Assessor, the Director shall prepare application forms to be completed by taxpayers qualifying for benefits hereunder who wish to participate in the senior volunteer tax relief program. The Director shall match volunteers with entities for which the volunteers wish to provide services.

(1)

Services provided by qualified senior volunteers shall be documented by the entities for which they work and a record of the hours worked by each shall be submitted to the Director no less frequently than once per month. Subject to the limits established herein or in section 44-51, all hours worked shall be credited toward the tax liability of the senior volunteer at the rate of one hundred fifty (150) percent of the then applicable hourly minimum wage of the State of Connecticut.

(2)

Following the close of each calendar year the Director shall provide information to the Tax Assessor regarding the hours of work provided by qualifying volunteers under the senior volunteer tax relief program. Based on the information provided, the Danbury Tax Assessor shall apply the applicable credit to each taxpayer's account.

(d)

Termination. This program may be terminated at any time with or without cause in the event it is in the best interest of the City to do so.

(Code 1961, § 18-12.3; Ord. No. 685, 8-5-2008)