How to apply for Connecticut Elderly/Disabled Homeowners' Property Tax Credit (Circuit Breaker)

Who it's for

Connecticut's Homeowners' Tax Relief Program, often called the circuit breaker, lowers the property tax bill on the home you live in. It is for owners who are 65 or older (or whose spouse living with them is 65 or older) and for people who are totally disabled, at any age, with proof they can get Social Security disability benefits. For the 2025 program year, total income in 2025 must not be more than $46,300 if unmarried or $56,500 if married. Income counts Social Security, pensions, IRA withdrawals, interest, and most other income. The credit can be up to $1,000 for a single person or $1,250 for a married couple, based on a sliding income scale. Apply at your town assessor's office between February 1 and May 15. Most people refile every two years. Many towns add their own local tax relief too.

What you'll need

• Application form M-35H (filed with your town assessor)
• A copy of your federal income tax return, if you file one
• Form SSA-1099 for Social Security income
• If applying as totally disabled, a current Social Security disability award letter or Benefit Verification Letter

Where to apply

What to say when you call

"Hello, I'm calling to ask about Connecticut Elderly/Disabled Homeowners' Property Tax Credit (Circuit Breaker). I'd like to know whether I may qualify, what documents I need, and whether I can apply online, by mail, by phone, or in person. I understand I may need application form M-35H (filed with your town assessor), a copy of your federal income tax return, if you file one, form SSA-1099 for Social Security income — is anything else required? What is the best next step?"

Tip: have a pen ready, ask for the person's name, and write down any case or reference number they give you.

Step by step

1. Check that you qualify before you apply. You must own and live in the home as your main residence. You must be age 65 or older, or have a spouse who lives with you and is 65 or older, or be totally disabled with proof that you can get Social Security disability benefits. The age or disability rule must be met by December 31 of the year before you file.
2. Review the income rules for the program year. For 2025, total income must be no more than $46,300 if unmarried or $56,500 if married. Income counts Social Security, pensions, IRA withdrawals, interest, and most other income. Income limits change each year.
3. Gather your required documents. Get Form M-35H, a copy of your federal income tax return if you file one, and Form SSA-1099 for Social Security income. If you are applying as totally disabled, also gather a current Social Security disability award letter or Benefit Verification Letter.
4. Apply through your town assessor between February 1 and May 15. You can apply online or call 1-860-418-6290 for help with how to apply in Connecticut.
5. Complete and file Form M-35H with your town assessor. Make sure your information and documents are complete when you submit them.
6. Ask your town assessor if your town also offers local tax relief. Many towns add their own local tax relief.

What to expect: After you apply, your town assessor reviews your form and documents and decides your application. Processing times vary, so ask the assessor for an estimate if needed. If approved, the program lowers the property tax bill on the home you live in. Most people must refile every two years. If you have a government disability other than Social Security, extra rules may apply.

Renewals

every two years (biennial refiling)