(A) Purpose. The purpose of this section is to provide an additional exemption for veterans and veteran's surviving spouses entitled to an exemption from property taxes in accordance with Public Act 16-191, subject to the income requirements contained herein. Any veteran or any veteran's surviving spouse shall be entitled to receive one additional exemption § 36.48 for any applicable grand list year.
(B) Exemption for veteran.
(1) Any veteran entitled to an exemption from property tax in accordance with Conn. Gen. Stat., § 12-81(19) and whose qualifying income does not exceed the applicable maximum amount as provided under Conn. Gen. Stat., § 12-81l, as may be amended from time to time, by more than $25,000, shall be entitled to an additional exemption of $15,000. The exemption provided under this subsection shall be applied to the assessed value of an eligible veteran's property.
(2) Any veteran entitled to an exemption from property tax in accordance with Conn. Gen. Stat., § 12-81(20) and whose qualifying income does not exceed the applicable maximum amount as provided under Conn. Gen. Stat., § 12-81l, as may be amended from time to time, by more than $25,000 shall be entitled to an additional exemption of $15,000. The exemption provided under this subsection shall be applied to the assessed value of an eligible veteran's property.
(C) Exemption for veteran's surviving spouse. Any veteran's surviving spouse entitled to an exemption from property tax in accordance with Conn. Gen. Stat., § 12-81(22) and whose qualifying income does not exceed the applicable maximum amount applicable to an unmarried person as provided under Conn. Gen. Stat., § 12-81l, as may be amended from time to time, by more than $25,000 shall be entitled to an additional exemption of $15,000. The exemption provided under this subsection shall be applied to the assessed value of an eligible surviving spouse's property.
(D) Application procedure.
(1) Any such veteran or veteran's surviving spouse submitting an application for such additional exemption on the grant list of October 1, 2017, shall make application on a form prepared by the assessor in the office of the Assessor on or before October 1, 2017. New applications in succeeding years shall be made in the office of the assessor, on or before October 1 of such tax year.
(2) An applicant, who has filed for such exemption and received approval for the first time, shall be required to file for such exemption biennially thereafter, subject to the provision of division (D)(1) of this section.
(3) Each such application shall include a copy of such veteran's or veteran's surviving 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 veteran's surviving spouse ending immediately prior to the assessment date with respect to which such additional exemption is claimed.
(4) Any person who has submitted an application and been approved in any year for the additional exemption under division (B) or (C) of this section 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 section. If any such person has a qualifying income in excess of the maximum allowed under either division (B) or (C), 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 town in the amount of the property tax loss related to the exemption improperly taken.
(Ord. 290, passed 4-24-89; Am. Ord. 560, passed 5-5-08; Am. Ord. 689, passed 9-18-17)