[Adopted 1-18-2018 STM]
Effective October 1, 2018, and applicable to assessment years commencing on or after October 1, 2018, and pursuant to Public Act 17-16, upon application to the Assessor, 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 § 27-103 of the Connecticut General Statutes, which parent or surviving spouse is a resident of the Town of Bethany, shall be entitled to an exemption from property assessment in the amount of $10,000, provided that such parent's or surviving spouse's qualifying income does not exceed the maximum income amount as provided under Connecticut General Statutes § 12-81l plus $25,000. The exemption shall be applied to the assessed value of any such eligible parent's or surviving spouse's property. The yearly application period shall commence on April 15 with a deadline of September 30 of each year.