[Adopted 11-10-2003 STM]
Any veteran entitled to an exemption from property
tax in accordance with Connecticut General Statutes Section 12-81(19)
shall be entitled to an additional exemption applicable to the assessed
value of the property up to the total amount of $10,000, provided
such veteran's qualifying income does not exceed the applicable maximum
amount as provided under Section 12-81l of the Connecticut General
Statutes, as the same may be amended from time to time.
Any veteran's surviving spouse entitled to an
exemption from property tax in accordance with Connecticut General
Statues Section 12-81(22) shall be entitled to an additional exemption
applicable to the assessed value of property up to the total amount
of $10,000, provided such surviving spouse's qualifying income does
not exceed the maximum amount applicable to an unmarried person as
provided under Section 12-81l of the Connecticut General Statues,
as the same may be amended from time to time.
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 had 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 § 184-27 of this article. Each such application shall include a copy of such veteran's or spouse's federal income tax returns 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. With respect to an exemption applicable to the October 1, 2003, grand list only, an applicant may file an application no later than December 31, 2003.
Any person who has submitted an application and been approved in any year for the additional exemption under § 184-24 or § 184-25 of this article 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 person has qualifying income in excess of the maximum allowed under said § 184-24 or § 184-25, 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 had reapplied and again qualified for such exemption. Any person who falls 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.
This article shall be effective in accordance
with, the provisions of the North Haven Town Charter, and shall apply
with the taxes due on the Grand List of October 1, 2003.
