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.