[Adopted 6-30-2018 by Ord. No. 2018-8]
As used in this article, the following terms shall have the meanings indicated.
GOLD STAR PARENT
Any person whose son or daughter has died as a result of their service with the Armed Forces of the United States of America, providing the death was determined to be in the line of duty.
GOLD STAR SPOUSE
The unmarried widow or widower of any person who has died as a result of their service with the Armed Forces of the United States of America, providing the death was determined to be in the line of duty.
PRISONER OF WAR
A veteran who, during active service in the Armed Forces of the United States, was forcibly detained or interned in the line of duty by an enemy government or its agents or a hostile force, or who, while serving during peacetime, was forcibly detained or interned by a foreign government or its agents if the circumstances of the detainment or internment were comparable to wartime detainment or internment.
TOTALLY DISABLED VETERAN
A Veteran who is determined by the Veterans Administration of the United States of America to be one hundred-percent disabled through service-connected injuries and who presents to the assessor a certificate from the Veterans Administration that the person is one hundred-percent disabled, which certificate remains effectual so long as the one hundred-percent disability continues.
VETERAN
A resident, as defined in § 169-7, who is a veteran of the United States armed services regardless of their qualified service dates, who was honorably discharged, or who, if not discharged, has served honorably.
[Amended 4-1-2019 by Ord. No. 2019-9; 2-1-2021 by Ord. No. 2020-25]
A. 
The Assessor shall exempt that portion of the ratable real or personal property of a resident, as defined in § 169-7, which will result in a reduction in taxes of the lesser of:
(1) 
The entire tax; or
(2) 
The applicable credit amount(s) set forth below:
(a) 
For each veteran or the unmarried surviving spouse of such veteran: $341.56;
(b) 
For each totally disabled veteran or the unmarried surviving spouse of such totally disabled veteran: $341.56;
(c) 
For each prisoner of war or the unmarried surviving spouse of such prisoner of war: $5,175.23;
(d) 
For Gold Star parents who were residents, as defined in § 169-7, at the time of the death of their child's in the service of the United States armed services, or whose child's identified the Town of Barrington as their home of record: $10,350.46;
(e) 
Gold Star spouses who were residents, as defined in § 169-7, at the time of the death of their spouse in the service of the United States armed services or whose spouse identified the Town of Barrington as their home of record shall be exempt from taxation, while unmarried.
B. 
The exemptions set forth in this section shall be granted in addition to any other exemption to which a resident is entitled under this chapter.
C. 
With respect to any jointly owned ratable property, the amount of the exemptions provided in this section shall with respect to such property be multiplied by the number of residents qualifying for the exemptions set forth in this section.