[Adopted 1-22-1986]
The exemptions authorized by C.G.S. § 12-81(17), as
amended by Public Act No. 85-165, are hereby adopted as follows.
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 Subdivision (17) of Section 12-81 of the General Statutes, shall
be entitled to an additional exemption from such tax in an amount
up to $2,000 of such assessed value, provided the total of such person's
adjusted gross income as determined for purposes of the federal income
tax plus any other income of such person not included in such adjusted
gross income, individually if unmarried, or jointly if married, in
the calendar year ending immediately preceding the assessment date
with respect to which such additional exemption is allowed, is not
more than $14,000 if such person is married or not more than $12,000
if such person is not married.
Any person submitting a claim for the additional exemption as
provided under Subsection A of this section shall be required to file
an application, on a form prepared for such purpose by the Assessor,
not later than the date of the assessment list with respect to which
such additional exemption is claimed. Each such application shall
include a copy of such person's federal income tax return, or
in the event a return is not filed, such evidence related to income
as may be required by the Assessor for the tax year of such person
ending immediately prior to the approval of a claim for such additional
exemption.
This article shall apply to the Grand List of the Town of Windsor
Locks, Connecticut, of October 1, 1986, and subsequent years.
