This article is enacted pursuant to Connecticut General Statutes §§ 12-81(19) and 12-81f, as amended.
Any veteran entitled to an exemption from property tax in accordance with Connecticut General Statutes § 12-81(19) whose qualifying income does not exceed the applicable maximum amount as provided under Connecticut General Statutes § 12-81 shall be entitled to an additional local exemption in the amount of $500.
The exemption provided for in this section shall be applied to the assessed value of an eligible veteran's property.
Any veteran submitting a claim for the additional exemption shall file an application on a form prepared by the Assessor, not later than the assessment date to which such additional exemption is claimed. When a veteran has filed for an exemption and received approval for the first time, the eligible veteran shall be required to file an application for exemption biennially thereafter. 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 required by the Assessor, for the tax year ending immediately prior to the assessment date when the exemption under this section is claimed.
Any veteran who has submitted an application and been approved in any year for the additional exemption under this section shall be presumed to be qualified for such exemption for the next year. During the year immediately following the approval, the Assessor shall notify in writing each veteran presumed to be qualified. If any veteran has qualifying income in excess of the maximum allowed under § 187-26 or Connecticut General Statutes § 12-81(19), § 12-81f or § 12-81, such veteran shall notify the Assessor on or before the next filing date for such exemption and shall be denied the exemption for the assessment year immediately following and for any subsequent year until the veteran has reapplied and again qualifies for such exemption. A veteran who fails to notify the Assessor of such disqualification shall make payment to the City of Meriden in the amount of property tax loss related to the exemption improperly taken.