Effective for assessment years commencing on or after October 1, 2019, upon application, as set forth in Subsection
E of this section, to the Assessor, 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 Subsection
(a) of Section 27-103 of the Connecticut General Statutes, which parent or surviving spouse is a resident of the Town of Wilton, shall be entitled to an exemption from property tax in the amount of 10% of the assessed valued of any such eligible parent's or surviving spouse's property, provided that such parent's or surviving spouse's qualifying income does not exceed the maximum income amount as provided under Connecticut General Statutes Section 12-81l plus $25,000. The exemption shall be applied to the assessed value of any such eligible parent's or surviving spouse's property.