The purpose of this article is to authorize the property tax
exemption allowed by Public Act 17-65, in accordance with all of the
terms and requirements of said Public Act, for 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.
Effective for assessment years commencing on or after October
1, 2018, 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 General Statutes, as amended, which parent
or surviving spouse is a bona fide resident of the Town of Monroe,
shall be eligible for an exemption from property tax as of the October
1 following the application and verification of such tax-exempt status
of any such parent and/or surviving spouse by the Town of Monroe subject
to the following conditions being met.
Qualifying applicants provided for under this section shall
be entitled to an exemption from real estate property tax in the amount
of $20,000 of assessed value to be applied to the assessed value of
any such eligible parent's or surviving spouse's principal
residence property.
The assessor shall notify the Tax Collector when an exemption
is approved and will go into effect during the next assessment period.
If at any time it is determined that the applicant has obtained
the exemption set forth in this section improperly, or was based on
any misrepresentation or fraud, then upon discovery of such fact by
the Assessor's office, the exemption shall be terminated immediately
and the applicant shall make payment to the Town of Monroe in the
full amount of the property tax loss related to such exemption improperly
taken within 30 days of such written demand from the Town of Monroe.