Town of Wolcott, CT Article III Veterans Exemption

[Adopted 9-5-2006 by Ord. No. 90]

§ 320-11 Exemption granted; amount; income requirements.

The Town Council of the Town of Wolcott hereby authorizes, pursuant to Connecticut General Statutes § 12-81f, that any veteran entitled to an exemption from property tax in accordance with Subdivision (19) of Connecticut General Statutes § 12-81 shall be entitled to an additional exemption in the amount of $10,000, provided the total of such veteran's adjusted gross income as determined for purposes of the federal income tax plus any other income not included in such adjusted gross income, individually if unmarried, or jointly if married, in the calendar year immediately preceding the assessment date with respect to which such additional exemption is allowed is not more that $33,900 if such veteran is married or not more than $27,700 if such veteran is not married. Said income requirements shall be increased or decreased in accordance with subsequent amendments to Connecticut General Statutes § 12-81f.

§ 320-12 Applicability to surviving spouse.

Any veteran's surviving spouse entitled to an exemption from property tax in accordance with Subdivision (22) of Connecticut General Statutes § 12-81 shall be entitled to an additional exemption, provided such surviving spouse's qualifying income does not exceed the maximum amount applicable to an unmarried person as provided under Connecticut General Statutes § 12-81l. The exemption shall be applied to the assessed value of an eligible surviving spouse's property.

§ 320-13 Application for exemption.

Any veteran or spouse making a claim for such additional property tax exemption shall be required to file an application with the Assessor, on a form prepared by the Assessor for such purpose, not later than the assessment date with respect to which such additional exemption is claimed, provided 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 § 320-14 of this article. Each application shall include a copy of the veteran's federal income tax return, or in the event that a return is not filed such evidence related to income as may be required by the Assessor, for the tax year of such veteran ending immediately prior to the assessment date with respect to which such additional exemption is claimed.

§ 320-14 Qualification for exemption.

Any person who has submitted an application and been approved in any year for the additional exemption under § 320-11 or 320-12 shall, in the year immediately following approval, be presumed to be qualified for such exemption. If, in the year immediately following approval, such person has qualifying income in excess of the maximum allowed under said § 320-11 or 320-12, 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.