Which Connecticut General Statute governs the tax relief program?

The Connecticut General Statute that governs the tax relief program is CGS 12-89. This statute outlines the various provisions related to tax relief for individuals who meet specific criteria, such as elderly or disabled residents. It establishes the program's framework, including eligibility requirements, application processes, and the types of relief available. Understanding CGS 12-89 is vital for assessors because it directly impacts how properties are evaluated for tax purposes and ensures compliance with the law when administering tax relief benefits to qualified taxpayers.