[Amended 2-8-2006; 3-11-2015]
Effective for the assessment year commencing October 1, 2006,
and each assessment year thereafter, the additional property tax exemption
permitted by C.G.S. Section 12-81f is hereby authorized for veterans
and their spouses. Any veteran entitled to an exemption from property
tax in accordance with C.G.S. Section 12-81(19) or any veteran's
surviving spouse entitled to an exemption from property tax in accordance
with C.G.S. Section 12-81(22) shall be entitled to an additional local
option exemption applicable to the assessed value of the property
up to the total amount of $10,000, provided such veteran or such surviving
spouse meets the eligibility requirements of said sections or whose
income does not exceed the applicable maximum income limits contained
in those eligibility requirements by more than $12,500.
[Amended 2-8-2006; 3-11-2015]
Effective for the assessment year commencing October 1, 2014,
and each assessment year thereafter, the additional exemption from
property tax permitted by C.G.S. Section 12-81g(b) for veterans and
their spouses pursuant to the provisions of Subdivision (20) of C.G.S.
Section 12-81 is hereby authorized for those persons who meet the
eligibility requirements of said sections.
Any such veteran or spouse submitting a claim for such additional exemption shall be required to file an application, on a form prepared for such purpose by the Assessor, not later than the assessment date with respect to which such additional exemption is claimed, provided when an applicant has filed for such exemption and received approval for the first time, such applicant shall be required to file for such exemption biennially thereafter, subject to the provisions of §
220-26 of this article. Each such application shall include a copy of such veteran's or spouse's federal income tax return, or in the event such a return is not filed, such evidence related to income as may be required by the Assessor, for the tax year of such veteran or spouse ending immediately prior to the assessment date with respect to which such additional exemption is claimed.
[Amended 2-8-2006]
For the Grand List of October 1, 2006, only,
any veteran or veteran's surviving spouse who has properly filed for
an additional exemption in accordance with Section 12-81(f) of the
General Statutes for the Grand List of October 1, 2006, and has been
approved for such exemption shall be awarded an exemption of $10,000
rather than $4,000 for the Grand List of October 1, 2006; otherwise
the provisions of this article shall apply to the assessment on the
Grand List of October 1, 2006 for those persons then eligible.
[Amended 3-11-2015]
Any person who has submitted an application and has been approved in any year for the additional exemption under §§
220-23 or
220-24 of this article shall, in the year immediately following approval, be presumed to be qualified to such exemption. During the year immediately following such approval, the Assessor shall notify, in writing, each person presumed to be qualified pursuant to this §
220-27. If any such person has qualifying income in excess of the maximum allowed under §§
220-23 or
220-24 of this article, such person shall notify the Assessor on or before the next filing date for such exemption and shall be denied such exemption for the assessment year immediately following and for any subsequent year until such person has reapplied and, again, qualified for such exemption. Any person who fails to notify the Assessor of such disqualification shall make payment to the Town of Branford in the amount of property tax related to the exemption improperly taken.
[Amended 2-8-2006]
This article shall be effective in accordance with the provisions of the Charter of the Town of Branford and shall be a complete substitution of §§
220-23,
220-24 and
220-26 of the Code of the Town of Branford.