[Adopted 2-12-2019 by Ord. No. 2019-01]
Pursuant to the provisions of Connecticut Public Act No. 17-65,
any parent whose child was killed in action, or the surviving spouse
of any person who was killed in action, while performing active military
duty with the armed forces, as defined in Subsection (a) of Section
27-103 of the Connecticut General Statutes, which parent or surviving
spouse is a resident of the Town of Montville, shall be entitled to
an exemption to be applied to the assessed value of property in an
amount of up to $10,000 effective as of the assessment year commencing
October 1, 2019, or in an amount up to 10% of the assessed value,
whichever is the lesser, provided the qualifying income of such surviving
parent or spouse does not exceed the maximum amount applicable to
an unmarried person as provided in Section 12-81 of the Connecticut
General Statutes, plus $25,000.
A.
If both parents of any such child killed in action while performing
active military duty with the Armed Forces are domiciled together,
only one such parent shall be entitled to an exemption from the property
tax provided for under this section.
B.
The exemption provided for under this section shall be in addition
to any exemption to which an eligible parent or surviving spouse may
be entitled under § 12-81 of the Connecticut General Statutes.
No such eligible parent or surviving spouse entitled to exemption
under Section 12-81f or 12-81g of the Connecticut General Statutes
in this section shall receive more than one exemption.
A.
Any parent whose child was killed in action, or the surviving spouse
of a person killed in action, while performing active military duty
with the armed forces and who claim an exemption from taxation under
this section shall give notice to the Town Clerk of the Town of Montville
that he or she is entitled to such an exemption and as set forth in
Public Act 17-65, as amended.
B.
Any such parent or surviving spouse submitting a claim for such an
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 exemption is claimed, which application
shall include at least two affidavits of disinterested persons showing
that the deceased child or person was performing such active military
duty, that such deceased child or person was killed in action while
performing such active military duty and relationship of such deceased
child of such parent, or such deceased person to such surviving spouse,
providing the assessor may require such parent or surviving spouse
to be examined by the Assessor under oath concerning such facts. Each
such application shall include a copy of such parents or surviving
spouses federal income tax return, or in the event such a return is
not filed such evidence relating to income as may be required by the
assessor, for the tax year of such parent or surviving spouse ending
immediately prior to the assessment date with respect to which such
exemption is claimed.
