Property tax relief for seniors in Connecticut

In short: Connecticut has two state programs for older adults. Homeowners 65 or older can get a Circuit Breaker credit of up to $1,250 a year off their property tax bill. Renters 65 or older can get a Renters' Rebate check of up to $900. For the 2026 filing, your 2025 income must be no more than $46,300 if unmarried or $56,500 if married. Apply at your town assessor's office.

Both programs are paid for by the state and run by the Office of Policy and Management (OPM), but you apply through your town.

Who qualifies

Rule Circuit Breaker (homeowners) Renters' Rebate
Age 65 or older by December 31 of the year before you file, or a spouse living with you is 65 or older by December 31 of the year before you file, or a spouse living with you is
Other ways to qualify Totally disabled and eligible for Social Security disability benefits; surviving spouse 50 to 65 who qualified as a couple 18 to 64 and getting Social Security Disability or similar benefits; surviving spouse 50 or older
Where you live Your own home, your main residence Rented apartment, room, cooperative or mobile home, after one year living in Connecticut
Income limit, unmarried (2025 income) $46,300 $46,300
Income limit, married (2025 income) $56,500 $56,500
Most you can get, married $1,250 credit $900 rebate
Most you can get, single $1,000 credit $700 rebate

OPM adjusts the income limits each year for Social Security cost-of-living increases. If your income is over the limit, even by a little, you get nothing that year.

What income counts

Both programs use the same rules. If you are married, both spouses' income counts, even if you file separate tax returns.

Counted: wages, net self-employment income, Social Security (the net amount in Box 5 of your SSA-1099), SSI, pensions and the taxable part of IRA withdrawals, interest, dividends, veterans' and disability payments, Railroad Retirement, unemployment, workers' compensation, alimony, DSS cash help, trust payments, capital gains and net rental income.

Not counted: SNAP (food stamps), energy assistance, reverse mortgage payments, life insurance proceeds, gifts and inheritances that are not taxable, child support, and Social Security paid for a dependent. Losses count as zero; they do not lower your income.

Homeowners' Circuit Breaker credit

  • What it does: lowers the property tax on your home and its standard building lot. The assessor works out the credit, and the tax collector takes it off your bill. You do not get a check.
  • How much: the credit is set on a sliding scale. Lower incomes get a larger share of the tax.
  • What property counts: single homes, condos, mobile homes, modular homes, life care units and homes on leased land. Excess land, sewer and other special charges, interest and lien fees are not covered.
  • Ownership: you must own the home, or have a recorded life estate, on October 1 of the assessment year, and live there more than six months of the year. If you own part of the home, the credit is split by your share.
  • Nursing home stays: your credit can continue if you plan to return and the home is not rented. After two years away, the town assumes you do not plan to return.

Renters' Rebate

  • What it does: pays you a check toward rent and utilities you paid in the year before you apply.
  • What counts: rent, plus electricity, gas, water and heating fuel you actually paid. Phone, cable, internet and garbage pickup do not count.
  • How much: the rebate is the smaller of the table amount for your income or 35% of your rent and utilities minus 5% of your income. If you get DSS cash help, it is taken off the rebate.
  • Who cannot get it: some people in subsidized housing. Ask your town.

How to apply

Circuit Breaker

  1. When: February 1 to May 15. If you mail it, it must be sent by April 15. After that, apply in person.
  2. Where: the assessor's office in the town where you live. Form: M-35H.
  3. Bring: your federal tax return if you filed one, your SSA-1099 or a Social Security benefit letter, proof of all other income, proof that you own the home, and proof of disability if you are under 65.
  4. Every two years: the credit lasts two years. The assessor will mail a notice when it is time to refile. If you miss it for a medical reason, you can ask for an extension by August 15.

Renters' Rebate

  1. When: April 1 to September 30, every year. There are no extensions. If you miss the window, you lose that year's rebate.
  2. Where: in person with the town assessor or a social service agent your town names. Do not send it to OPM. Town staff send it in online for you. Form: M-35R.
  3. Bring: your SSA-1099, your federal tax return if you filed one, receipts or statements showing rent and utilities you paid, and proof of disability if that is how you qualify.
  4. Payment: checks are due by November 30. If you have not received one by December 15, call the hotline.

If you disagree

For either program, you can send a written appeal to the OPM Secretary within 30 business days (Circuit Breaker) or 30 days (Renters' Rebate) of your notice. If the appeal is denied, you can ask for a hearing.

Things people miss

  • Renters must apply every year; homeowners every two years.
  • Use your income from the year before. The 2026 filing looks at 2025 income.
  • A spouse in a nursing home: their Medicaid nursing home benefit is not counted as your income. Bring a letter on the facility's letterhead.
  • Local programs: many towns offer their own extra senior tax relief on top of the state credit. Ask your assessor.

Phone numbers and free help

  • Homeowner (Circuit Breaker) info line: 860-418-6290.
  • Renters' Rebate hotline: 860-418-6377. Leave a message and someone will call you back.
  • Aging and Disability Resource Centers: 1-800-994-9422 for help finding local senior services.

See all benefits in Connecticut for other help with housing, energy bills and health care.

Phone numbers: Free help lines for Connecticut agencies

Check what you may qualify for

Sources

Page last reviewed: 2026-10-18