Exemptions / Benefits

STATE ELDERLY/DISABLED 2023 & STATE ADDITIONAL VETERANS 2024 Grand List

        TOWN-ELDERLY 2023 Grand List

  • Such person or spouse is 65 years of age or older by December 31st of the prior year.
  • Such person has resided and paid real estate taxes on the residence located in Brookfield for a period of five years immediately prior to applying for the tax credit. Applicants must be current on their tax payments.
  • The gross assessment of such property shall not exceed the median assessment on the current Grand List year: $303,090.
  • Property must be the legal residence of such person, occupied more than 183 days of each calendar year.
  • Income must not exceed $61,320 unmarried and $74,760 married. "Income" is defined as total income from 1040 PLUS Social Security and tax exempt income. If not filing income tax, copies of all end of year income statements must be provided.
  • Applicant must be record owner of property as of October 1st.
  • Applications must be filed between Feb 1st and May 15th annually. Office hours are 8:00 am to 4:00 pm Monday through Friday. Please mail your documents or drop them off to the Assessor's Office during office hours.
  • You must complete and submit the questionnaire and state elderly forms as well. 

         TOWN ADDITIONAL VETERANS 2024 Grand List

  • Must have DD214 filed with the Town Clerk by September 30th of the Grand List year in which you are applying.
  • Served during eligible an war period and Honorably Discharged.
  • Income must not exceed $52,700 and $58,900 married. "Income" is defined as total income from 1040 PLUS Social Security and tax exempt income.
  • Filing period is from February 1st to September 30th.
  • Your tax exemption can be applied to your home or to your vehicle.  Please specify.
  • You must complete and submit the State Additional Veterans form as well, in order to receive the Town Additional Veterans. 

         TOWN TAX DEFERRAL FOR ELDERLY HOMEOWNERS

Any person who owns real property in the Town of Brookfield or is liable for the payment of taxes thereon, pursuant to Section 12-48 of the Connecticut General Statutes, and who occupies the property as a principal residence shall be entitled to defer a portion of the real property tax on said residence remaining due after the application of all municipal and state real property tax credits, provided the following conditions are met:

  • Such person or spouse is 65 years of age or older at the close of the previous calendar year, or such person is 60 years of age or older and the surviving spouse of a taxpayer qualified for tax relief under this article at the time of his or her death.
  • Such person must have a principal residence located in Brookfield and must have paid taxes in Brookfield for five years immediately preceding his/her receipt of tax benefits hereunder.
  • The property for which the tax deferral is claimed must be the primary legal residence of such person and occupied more than 183 days of each calendar year.
  • An initial application must be filed with the Assessor no later than the date the first payment of the real estate tax bill is due. Subsequent applications to continue to receive said tax credit must be filed annually with the Assessor between February 1 and May 15 of each year.
  • Applicant must be current on taxes to the Town of Brookfield
  • Please complete and submit the tax deferral form. 

        BLIND EXEMPTION

Individuals certified as legally blind by the State of Connecticut are eligible for a $3000 exemption. Applicants must provide a completed copy of their Certification of Legal Blindness from the State of Connecticut before the Grand List is signed to receive the exemption on that Grand List.  

        TOTALLY DISABLED

Individuals determined "Totally Disabled" by the Social Security Administration can apply for a $1000 exemption of assessed value. Applicants must provide a copy of the award letter from the Social Security Office indicating when they were first determined to be totally disabled. The letter and application must be filed with the Assessor's Office before the Grand List is signed to receive the exemption on that Grand List.    Please complete and submit the Totally Disabled Tax Exemption Form (to be filled out one time only)

        RETROFITTED HANDICAPPED VEHICLE EXEMPTION

Any motor vehicle owned and used by a person with disabilities, which is equipped, after the original manufacture to adapt its use to the disability of such person with special hand, foot or hand-and-foot controls, wheelchair lifts or hoists or other adaptation can be exempted.

An applicant shall file an application with the Assessor annually on or before the annual October 1st assessment date. Application must contain all information reasonably required by the Assessor to determine if the applicant and the vehicle satisfy all of the requirements set forth in this article. Failure to file an application for said exemption annually shall result in the loss of the tax exemption, but will not preclude any applicant from making application in subsequent years.   Click here to download form.

        NEW COMMERCIAL MOTOR VEHICLE EXEMPTION

To qualify for the exemption for vehicles used to "transport freight for hire" (CGS ß12-81(74) (A) (i), the following conditions must be met:

  • Be new, meaning the vehicle's equitable or legal title has never been transferred by a manufacturer, distributor or dealer to anyone other than the owner/registrant making application for this exemption;
  • Be used exclusively for the interstate or intrastate transportation of freight for hire; subject to the jurisdiction of the US Department of Transportation pursuant to Chapter 135 of Title 49, of the US Code or any successor thereto, or would be subject to said jurisdiction except that the vehicle is used exclusively for commerce within the State of Connecticut,
  • Have a gross vehicle weight (GVW) rating in excess of twenty-six thousand (26,000) pounds

For vehicles in excess of 55,000 pounds GVW rating which were first registered on or after August 1, 2006, described in ß12-81(74) (A) (ii): In order to qualify for exemption the commercial motor vehicle must:

  • Be new, meaning the vehicle's equitable or legal title has never been transferred by a manufacturer, distributor or dealer to anyone other than the owner/registrant making application for this exemption
  • Not have been registered in this state or any other jurisdiction prior to August 1, 2006, but must be registered in Connecticut on or after that date
  • Have a gross vehicle weight of rating in excess of fifty-five thousand (55,000) pounds
  • Be ineligible for exemption under the criteria provided in clause (i), delineated above

In order to qualify for exemption the person holding title to or the registrant of such vehicle must:

  • File Form M-65MV with the Assessor of the municipality in which the motor vehicle is subject to taxation by November 1, or receive an extension of the filing date from the municipal assessor according to the provisions of CGS 12-81k. For vehicles registered after October 1 and prior to August 1, and subject to taxation on the Supplemental Motor Vehicle List, application is due by the following November 1, and is not subject to the requirement that an extension be filed or a late filing fee be paid, as long as the November 1 filing deadline is met.