[Adopted 9-12-2018]
The purpose of this article is to authorize the property tax exemption allowed by Public Act 17-65, in accordance with all of the terms and requirements of said Public Act, for any parent whose child was killed in action, or the surviving spouse of a person who was killed in action, while performing active military duty with the armed forces.
Effective for assessment years commencing on or after October 1, 2018, any parent whose child was killed in action, or the surviving spouse of a person who was killed in action, while performing active military duty with the armed forces, as defined in Subsection (a) of Section 27-103 of the General Statutes, as amended, which parent or surviving spouse is a bona fide resident of the Town of Monroe, shall be eligible for an exemption from property tax as of the October 1 following the application and verification of such tax-exempt status of any such parent and/or surviving spouse by the Town of Monroe subject to the following conditions being met.
A. 
Such parents or surviving spouses are entitled to an exemption from taxation under this article provided that their qualifying income does not exceed the sum of the maximum qualifying income for individuals if unmarried, or jointly with spouse if married as set forth in § 12-81l] of the Connecticut General Statutes, as amended, plus $25,000.
B. 
The surviving spouse must have been legally married to the person who was killed in action, in full accordance with Title 46b, Chapter 815e, of the Connecticut General Statutes, as amended, at the time of such person's death.
C. 
If both parents of any such child killed in action while performing active military service with the Armed Forces are not domiciled together, both parents shall be eligible to receive the exemption provided for under this section.
D. 
At the time the application is made, and at all times during which the parent or surviving spouse is receiving an exemption pursuant to this section, the parent or surviving spouse shall be a resident of the Town of Monroe who owns real property in the Town of Monroe and who is liable for the payment of real property taxes thereon.
A. 
The annual application period shall commence on February 1 with a deadline of October 1. When it has been determined that an applicant has met all of the qualifying conditions, the exemption shall first be applied in the October 1 assessment year immediately following the date of approval.
B. 
Prior to the granting of any exemption provided for under this article the applicant shall be required to file a Certificate of Release or Discharge from Active Duty from the U.S. Department of Defense (DD Form 214) with the Town Clerk, if issued, for the service member killed in action.
Qualifying applicants provided for under this section shall be entitled to an exemption from real estate property tax in the amount of $20,000 of assessed value to be applied to the assessed value of any such eligible parent's or surviving spouse's principal residence property.
The assessor shall notify the Tax Collector when an exemption is approved and will go into effect during the next assessment period.
If at any time it is determined that the applicant has obtained the exemption set forth in this section improperly, or was based on any misrepresentation or fraud, then upon discovery of such fact by the Assessor's office, the exemption shall be terminated immediately and the applicant shall make payment to the Town of Monroe in the full amount of the property tax loss related to such exemption improperly taken within 30 days of such written demand from the Town of Monroe.