AARP Foundation

Find Property Tax Relief in Your State

Take the first step toward checking your eligibility to apply for property tax relief programs in your state.

Select your state to learn more about available programs and how to apply. The resources on this page are updated as new information becomes available.

Connecticut Program Overview

Looking for property tax relief in Connecticut? There are two main ways to apply for property tax relief:

  • Tax Credit for Elderly Homeowner
  • Income Tax Credit for Property Taxes

Property Tax-Aide features the Tax Credit for Elderly Homeowner program and the Income Tax Credit for Property Taxes (previously available to older residents but expanded to include all adults meeting the income limits).

The information on this page is updated as new information becomes available by the relevant tax agencies.

Tax Credit for Elderly Homeowner

State program provides a property tax credit program for Connecticut owners in residence of real property, who are elderly (65 and over) or totally disabled, and whose annual incomes do not exceed certain limits. The credit amount is calculated by the local assessor and applied by the tax collector to the applicant’s real property tax bill. The amount of the credit that may be granted is up to $1,250 for married couples and $1,000 for single persons. Credit amounts are based on a graduated income scale. An application may be made with the Assessor’s Office between February 1 and May 15.

Eligibility
  • Owner, or spouse if domiciled together, must have been 65 by the end of the calendar year preceding the filing period. o A surviving spouse between the ages of 50 and 65, provided they continue to meet all the qualifications and do not remarry.
  • Claimant must own the property and reside there as their principal residence for at least 6 months and one day for the program year.
  • Claimant’s 2025 qualifying income must not exceed $46,300 if unmarried, or $56,500 if married, including the income of both husband and wife.
  • Qualifying income is defined as all taxable and nontaxable income, including but not limited to Federal Gross Income or its equivalent, non-taxable interest, and Social Security and retirement income.
Application Deadline
  • Application may be made with the Assessor’s Office between February 1 and May 15.
  • Tax credits, once filed for and approved by the Assessor, extend for a two-year assessment period. The assessor will notify each taxpayer concerning filing requirements in time to refile.
Required Documentation
  • Application form M-35H submitted to the local assessor’s office.
  • Proof of income, including a copy of the filed federal tax return and Form 1099 from Social Security. If taxes are not filed, statements of all income sources must be submitted.
  • “Qualifying income” is defined as all taxable and nontaxable income. This definition includes taxable income as may be reported for Federal Income Tax purposes, as well as non-taxable income.
  • Gross income – includes: Federal Gross Income or its equivalent. Such as, but not limited to, wages, lottery winnings, pensions, IRA withdrawals, interest, dividends, and net rental income (excluding depreciation).
  • Non-taxable interest – example: interest from tax-exempt government bonds, social security, or railroad retirement income – Add Medicare premiums (Attach SSA 1099).
  • Any other income not reflected in the above – Examples: Federal Supplemental Security Income.
  • Property Gross Assessment.

Income Tax Credit for Property Taxes

The credit is for property taxes paid during 2025 to a Connecticut political subdivision on a primary residence, privately owned or leased motor vehicle, or both. The maximum credit is $300.

Eligibility

You may qualify for this credit if all of the following are true:

  • You are a Connecticut resident.
  • You paid Connecticut property taxes on your primary residence and/or a motor vehicle registered to your primary residence.
  • Your Adjusted Gross Income (AGI) is within a range where this credit may provide a benefit. For the 2025 tax year, this generally means:
    • Single: above $49,500 and below $109,500
    • Married filing jointly or qualifying surviving spouse: above $70,500 and below $130,500
    • Married filing separately: above $35,250 and below $65,250
    • Head of household: above $54,500 and below $114,500

Important: Income affects the amount of the credit. Very low incomes may result in a $0 credit, and the credit is subject to a maximum amount and your Connecticut income tax liability.

Application Deadline
  • Income tax return is due on or before April 15, 2026.
  • Can be filed electronically.

 

Required Documentation
  • CT 1040 income tax return must be submitted.
  • Schedule 3 Property Tax Credit must be included with the Connecticut income tax return.