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.