[Adopted 4-6-2010 by Ord. No. 240]
A.
Any person entitled to the exemption from property tax applicable
to the assessed value of property up to the amount of $3,000, as provided
under C.G.S. § 12-81(17), shall be entitled to an additional
exemption in an amount up to $2,000 of assessed value, provided such
person's qualifying income does not exceed the applicable maximum
amount as provided under § 12-81l and 12-170aa.
B.
Any person submitting a claim shall be required to file an application
on a form prepared by the Assessor not later than October 1 of the
assessment list year with respect to which such additional exemption
is being claimed. Each such application shall include a copy of the
federal tax return, or in the event a return is not filed, such evidence
related to income for the tax year ending immediately prior to the
approval of a claim for this exemption.
C.
The filing requirements set forth under this § 213-19 of Article V of the North Branford Town Code for any taxpayers who were granted the benefit in 2019 and who are required to recertify by October 1, 2020, are hereby suspended and such taxpayers shall automatically maintain their benefits for the next fiscal year and for each successive year that the Governor's declaration of public health and civil preparedness emergencies, Executive Orders No. 7 et seq., remains in effect.
[Added 4-21-2020 by Ord. No. 258]
Any person applying for this exemption must meet the following
requirements:
A.
The income limitations of C.G.S. 12-81l of the Connecticut General
Statutes;
B.
Has been a resident of the Town of North Branford for a minimum of
two years;
C.
The property for which the tax relief is claimed is the legal domicile
of such person and is occupied by such person for at least 250 days
of each year, and the person does not claim any other homestead or
similar tax exemption in another state; and
D.
Qualify in accordance with §§ 12-92 and 12-94 of the
Connecticut General Statutes.
Any credit previously allowed under this program shall expire
upon either death of the applicant or sale of the property on the
grand list following the occurrence.
The total of all tax credits granted to all residents of the
Town under the provisions of this article shall not exceed $20,000.
If the total of all Town-wide tax credits to be granted under this
article exceeds said amount, individual exemptions under this article
shall be reduced on a pro-rata basis so that the total Town-wide tax
credit does not exceed said $20,000.
