There were 22 fewer applicants for the local four-tiered elderly and disabled tax credit program this year than last, leaving just under a quarter-million dollars in surplus funds, that will now revert to a special fund balance that will lessen taxpayer contributions to the program next year.The Bee following the meeting that the Ordinance Committee will dig into vetting the current program in the coming weeks, and anticipates the process may be lengthy and complex because of the lack of certain data pertaining to Newtown's senior households.

That was the latest news on the local tax relief initiative facing increasing attention by the Board of Selectmen and Legislative Council, which in turn received brief presentations by Town Finance Director Robert Tait following the close of this year's application period May 15.

According to documentation from the finance director, the program - while being utilized by fewer applicants and leaving about a one-third larger surplus than a year ago - appears to still be providing the greatest benefit to qualifying Newtown households that need it the most.

As of the close of this year's application period, there were actually two more applicants who qualified in the top benefit tier for those reporting $0 to $45,000 in household/individual income, with 355 in all receiving the maximum benefit of $2,525.

That bump up of two beneficiaries increased the payout in that top tier of benefits to $896,375, by far the largest chunk of the $1.65 million authorized for distribution this year.

Coincidentally, the only other tier that saw an increase in qualified beneficiaries provided the smallest benefit amount of $800. Three additional applicants qualified in the bottom tier aimed at households or individuals earning between $65,001 to $70,000.

In one of the two middle tiers, for households earning $55,001 to $65,000, the number of qualified applicants dropped by 18, representing the largest decline in qualifying applicants in any tier since 2014. The tier for households earning $45,001 to $55,000 dropped by three since last year.

Finally, Mr Tait reported an additional category representing qualified residents receiving less than the full benefit amount because they are not the sole owners of their property, or they meet a 25 percent minimum tax requirement, dropped by 22 - from 84 to 78 applicants this year.

That separate category of applicants received $117,378 in total benefits, down from $175,342 in 2015.

Based on the latest home values (2012) the average benefit recipient received about a 40 percent discount on their property tax bill between the local program and others managed at the state level.

The average home value among these program participants is around $272,000, with the average beneficiary receiving a property tax break of just over $2,400.

Under questioning by council members June 29, Mr Tait was able to explain why participation may have shifted so much in a single year. He said several recipients of previous benefits now exceeded the asset cap for the program, which was initiated last year.

"Others dropped out because of increased earnings, there were some deaths, and some applicants did not reapply," Mr Tait said. He explained that the Tax Collector's Office does a good job keeping an eye on applications for the program, and even contacts participants from previous years when they suddenly fail to reapply.

Council Chair Mary Ann Jacob has passed a review of the program on to the council's Ordinance Committee to review and revise, if necessary, by November, so any changes can wind their way through the lengthy process of approval ahead of the next application period, which begins March 15, 2017.

"We want to leave council plenty of time to have discussions and not rush into it," she said of any potential change to the ordinance-based tiers, benefit allocations, or the annual funding cap.

At the same time, several council members, including Ordinance Chairman Ryan Knapp, expressed some degree of frustration because there was no mechanism to help guide the Ordinance Committee and council to fully understand the metrics between who is applying versus who is eligible.

"We know our senior population is increasing," Ms Jacob observed, "so you would presume there would be more applications even if some of the previous recipients died."

Councilman Anthony Filiato pointed out that the average resident's household income is over $100,000, and wondered if a large majority of seniors still exceed the household earnings or asset cap.

First Selectman Pat Llodra ventured that maybe some of the eligible population in town is still unaware of the program, and suggested the council consider engaging more ground level research and outreach, or possibly commissioning a survey.

Mr Knapp told