[Adopted ATM 5-8-2018]
A. 
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 Subdivision (a) of § 27-103 of the General Statutes, which parent or surviving spouse is a resident of such municipality, shall be entitled to an exemption from property tax, provided such parent's or surviving spouse's qualifying income does not exceed:
(1) 
The maximum amount applicable to an unmarried person as provided under § 12-81l of the General Statutes; or
(2) 
An amount established by the municipality, not exceeding the maximum amount under § 12-81l of the General Statutes by more than $25,000.
B. 
The exemption provided for under this section shall be applied to the assessed value of an eligible parent's or surviving spouse's property and, may be in an amount up to $20,000 or in an amount up to 10% of such assessed value.
C. 
Claims and applications for benefits under this article shall be in accordance with Public Act No. 17-65, effective October 1, 2017, and may be amended from time to time.[1]
[1]
Editor's Note: See C.G.S. § 12-81ii.