[Adopted STM 10-26-1982 by Ord. No. 37; amended in its entirety
ATM 5-4-2010]
Pursuant to C.G.S. § 12-81f, as amended, this article
provides additional exemption for veterans or spouses eligible for
exemption under C.G.S. § 12-81, effective retroactive to
Grand List, dated October 1, 2009.
A.
Any veteran
entitled to an exemption from property tax in accordance with Subdivision
(19) of C.G.S. § 12-81 shall be entitled to an additional
exemption of $1,000 plus increase per C.G.S. § 12-62g, provided
such veteran's qualifying income does not exceed the applicable maximum
amount as provided under C.G.S. § 12-81l. The exemption
provided for under this subsection shall be applied to the assessed
value of an eligible veteran's property.
B.
Any veteran's
surviving spouse entitled to an exemption from property tax in accordance
with Subdivision (22) of C.G.S. § 12-81 shall be entitled
to an additional exemption of $1,000 plus increase per C.G.S. § 12-62g,
provided such surviving spouse's qualifying income does not exceed
the maximum amount applicable to an unmarried person as provided under
C.G.S. § 12-81l. The exemption provided for under this subsection
shall be applied to the assessed value of an eligible surviving spouse's
property.
C.
Claims
and applications for benefits under this article shall be in accordance
with C.G.S. § 12-81f.
