[Adopted 1-13-2003; amended in its entirety by 9-12-2018]
Any veteran eligible for a property tax exemption under Connecticut
General Statutes § 12-81(19) shall be entitled to an additional
property tax exemption applicable to the assessed value of his/her
property in the amount of $7,000, provided that said veteran's
qualifying income does not exceed the applicable amount under § 12-81l
of the Connecticut General Statutes.
Any veteran's surviving spouse eligible for a property
tax exemption under Connecticut General Statutes § 12-81(22)
shall be entitled to an additional property tax exemption applicable
to the assessed value of his/her property in the amount of $7,000,
provided that said surviving spouse's qualifying income does
not exceed the applicable amount under § 12-81l of the Connecticut
General Statutes.
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 that 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 § 470-28. Each such application shall include a copy of such veteran's or spouse's federal income tax return or, in the event that 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.
Any person who has submitted application and been approved in any year for the additional exemption under § 470-25 or 470-26 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 qualifying income in excess of the maximum allowed under said § 470-25 or 470-26, 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.
This article shall take effect and shall be applicable to taxes
owing beginning with taxes on the Grand List of October 1, 2002, after
publication in accordance with Chapter II, § CII-6 of the
Town Charter.
