(A) Any veteran entitled to an exemption from property tax in accordance with Conn. Gen. Stat. § 12-81(19) shall be entitled to an additional exemption, provided such veteran’s qualifying income does not exceed the applicable maximum amount as provided under Conn. Gen. Stat.§ 12-81, as it may be amended from time to time, plus $2,000. The exemption provided for under Conn. Gen. Stat. § 12-81(19) shall be applied to the assessed value of an eligible veteran’s property and shall be in the amount of $5,000.
(B) Any veteran’s surviving spouse entitled to an exemption from property tax in accordance with Conn. Gen. Stat. § 12-81(22) shall be entitled to an additional exemption, provided such surviving spouse’s qualifying income does not exceed the applicable maximum amount as provided under Conn. Gen. Stat. § 12-81, as it may be amended from time to time, plus $2,000. The exemption provided for under Conn. Gen. Stat. § 12-81(22) shall be applied to the assessed value of an eligible surviving spouse’s property and shall be in the amount of $5,000.
(C) Any such veteran or spouse submitting a claim for such additional exemption shall be required to file an application on a form prepared for such purpose by the Assessor, not later than the assessment date with respect to which such additional exemption is claimed; provided when an applicant has filed for such exemption and received approval for the first time, such applicant shall be required to file for such exemption biennially thereafter, subject to the provisions of division (D) below. Each such application shall include a copy of such veteran’s or spouse’s federal income tax return, or in the event such a return is not filed such evidence related to income as may be required by the Assessor, for the tax year of such veteran or spouse ending immediately prior to the assessment date with respect to which such additional exemption is claimed.
(D) Any person who has submitted an application and been approved in any year for the additional exemption under divisions (A) or (B) above shall, in the year immediately following approval, be presumed to be qualified for such exemption. During the year immediately following such approval, the Assessor shall notify, in writing, each person presumed to be qualified pursuant to this division (D) of their duty to reapply for continuance of the exemption or to inform the Assessor of any change in circumstances that disqualifies them from such exemption. If any such person has qualifying income in excess of the maximum allowed under said divisions (A) or (B) above, such person shall notify the Assessor on or before the next filing date for such exemption and shall be denied such exemption for the assessment year immediately following and for any subsequent year until such person has reapplied and again qualified for such exemption. Any person who fails to notify the assessor of such disqualification shall make payment to the municipality in the amount of property tax loss related to the exemption improperly taken.
(Ord. effective 10-1-2006)
Editor’s note:
TM Volume 22, page 572