The Town of Monroe, acting herein by its legislative body upon
recommendation of the Board of Finance, hereby enacts tax relief for
the elderly and permanently disabled pursuant to § 12-129n
of the Connecticut General Statutes for eligible residents of the
Town of Monroe, commencing July 1, 1980, and each fiscal year thereafter.
Any person who owns real property in the Town of Monroe and
who is liable for the payment of real property taxes thereon and who
meets the requirements of this article shall be entitled to tax relief
hereunder. A person is defined, for purposes of this article, as limited
to an individual person and does not include: a firm, corporation,
association, partnership, company, organization, institution, public
or municipal body, or other legal entity of any kind including municipal
corporations, government agencies or subdivisions thereof, including
the plural as well as the singular. Said tax relief shall apply only
to a principal residence, including a dwelling and dwelling lot, pursuant
to § 12-129n of the Connecticut General Statutes and this
article.
In order to obtain tax relief on real property taxes as herein
provided, an applicant must file an application for tax relief with
the Tax Assessor of the Town of Monroe, who shall process and make
a decision on the application. Said application shall be filed at
any time after February 1 but not later than May 15 to obtain tax
relief for real property tax bills coming due and payable for the
two years commencing July 1 of the year of application, with filing
of subsequent applications for tax relief required biennially thereafter,
except for applications for tax deferral, which shall be made annually.
Notwithstanding the preceding sentence, an applicant receiving one
kind of tax relief pursuant to this article may elect to apply for
a different kind hereunder in any year. Applications shall be in a
form approved and acceptable to the Tax Assessor of the Town of Monroe.
A statement of income shall be required which shall include copies
of prior year federal income tax returns. Any falsification of information
required in any such application shall result in a denial or revocation
of tax relief with respect to such applicant and/or repayment and
recapture by the Town of Monroe of any tax relief granted the applicant
pursuant thereto.