The Town hereby enacts property tax relief for certain homeowners
age 65 and over or permanently and totally disabled, pursuant to the
authority granted to the town under Connecticut General Statutes § 12-129n
(as may be amended from time to time).
To be eligible, applicants must complete an application and
must have qualified for the State Tax Credit relief for elderly or
totally disabled homeowners under the provision of Connecticut General
Statutes §§ 12-129b through 12-129d, inclusive of §§ 12-129n
and 12-170aa.
The purpose of this article is to authorize the property tax
exemption allowed by Connecticut General Statutes § 12-81ii,
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, 2022, 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, whose parent
or surviving spouse is a resident of Newington, shall be entitled
to an exemption from property tax, provided that such parents or surviving
spouse's qualifying income does not exceed the sum of the maximum
qualifying income for individuals if unmarried, or jointly with spouse
if married as set forth in Section 12-81l of the Connecticut General
Statutes, as amended, plus $25,000. The exemption provided under this
section shall be applied to the assessed value of an eligible parents
or surviving spouse's property in an amount up to 10% of such
assessed value or $20,000, whichever is greater.