To qualify for the property tax credit, you, or your spouse if married filing jointly, must be 65 years of age or older by the end of the taxable year, or you must have claimed at least one dependent on your federal income tax return. Connecticut residents must complete Schedule 3 to determine the amount of credit (if any) that may be taken against a Connecticut income tax liability. The credit is for property taxes paid during 2019 to a Connecticut political subdivision on a primary residence, privately owned or leased motor vehicle, or both. You must attach Schedule 3 to Form CT‑1040 or your credit will be disallowed. If you entered zero on Form CT‑1040, Line 10, do not complete this schedule. See Informational Publication 2017(23), Q & A: Income Tax Credit for Property Taxes Paid to a Connecticut Political Subdivision.
Which Property Tax Bills Qualify
You may take credit against your 2019 Connecticut income tax liability for qualifying property tax payments you made on your primary residence, privately owned or leased motor vehicle, or both, to a Connecticut political subdivision. Generally, property tax bills due and paid during 2019 qualify for this credit. This includes any installment payments you made during 2019 that were due in 2019 and any installments you prepaid during 2019 due in 2020. Supplemental property tax bills that were due during 2019 or 2020 also qualify if paid during 2019. However, the late payment of any property tax bills or the payment of any interest, fees, or charges related to the property tax bill do not qualify for the credit.