[Res. of 2-24-2003]
Any veteran entitled to an exemption from property tax in accordance
with Subdivision (19) of Section 12-81 of the Connecticut General
Statutes shall be entitled to an additional exemption applicable to
the assessed value of property up to the amount of $10,000, provided
such veteran's qualifying income does not exceed the applicable maximum
amount as provided under Section 12-81.
[Res. of 2-24-2003]
Any veteran's surviving spouse entitled to an exemption from
property tax in accordance with Subdivision (19) of Section 12-81
of the Connecticut General Statutes shall be entitled to an additional
exemption applicable to the assessed value of property up to the amount
of $10,000, provided such veteran's qualifying income does not exceed
the applicable maximum amount as provided under Section 12-81l.
[Res. of 2-24-2003]
The exemptions set forth in §§ 19-41 and 19-42 shall become, with regard to taxes, due on October 1, 2002. Recipients must file and supply proof of qualifying income biennially. The benefits afforded hereunder shall terminate upon sale of the subject property, death of the veteran (or a qualifying surviving spouse should the veteran be deceased), or the remarriage of the qualifying surviving spouse, termination meaning that no additional tax relief shall be allowed for such person's interest in the property for any fiscal years commencing after the date of such sale or death, and provided further that the purchaser or successor in interest in said property shall pay the Town a prorated share of the tax credit as provided by Section 12-81a of the Connecticut General Statutes.
[Ord. of 3-9-2015]
(a)
Effective the assessment year commencing October 1, 2015, and each assessment year thereafter, in lieu of the additional exemption provided under §§ 19-41 and 19-42 of this article, any person entitled to an exemption from property tax in accordance with Subdivision (20) of § 12-81 of the Connecticut General Statutes, reflecting any increase made in accordance with § 12-62g of the General Statutes, who has a disability rating of 100% as determined by the United States Department of Veterans Affairs shall be entitled to an additional exemption from such tax in an amount equal to three times the amount of the exemption provided for such person pursuant to said Subdivision (20) of § 12-81.
(b)
The exemption available under § 19-43.1(a) above shall be granted, provided that such person's total adjusted gross income as defined and determined pursuant to § 12-81(b) of the General Statutes, as amended, does not exceed the amount set forth therein.
