The purpose of this article is to authorize the property tax
exemption allowed by Public Act 17-65, in accordance with all of the
terms and requirements of said Public Act, for any parent whose child
was killed in action, or the surviving spouse of a person who was
killed in action, while performing active military duty with the armed
forces.
Effective for assessment years commencing on or after October
1, 2017, any parent whose child was killed in action, or the surviving
spouse of a person who was killed in action, while performing active
military duty with the armed forces, as defined in Subsection (a)
of Section 27-103 of the General Statutes, which parent or surviving
spouse is a bona fide resident of the Town of Durham, shall be entitled
to an exemption from property tax, provided that such parent's or
surviving spouse's qualifying income does not exceed the sum of the
maximum qualifying income for individuals if unmarried, or jointly
with spouse if married as set forth in Section 12-81l of the Connecticut
General Statutes, as amended, plus $25,000. The exemption provided
for under this section shall be applied to the assessed value of an
eligible parent's or surviving spouse's property in an amount up to
10% of such assessed value or $20,000, whichever is greater.