[Adopted 2-16-2005]
Any veteran paying taxes in the Town who is
entitled to an exemption from property tax in accordance with § 12-81(19)
of the Connecticut General Statutes shall be entitled to an additional
exemption applicable to the assessed value of property up to the amount
of $10,000, provided that such veteran's qualifying income does not
exceed the applicable maximum as provided under § 12-81
of the Connecticut General Statutes.
Any veteran's surviving spouse who pays taxes
in the Town and who is entitled to an exemption from property tax
in accordance with § 12-81(22) of the Connecticut General
Statutes shall be entitled to an additional exemption applicable to
the assessed value of property up to the amount of $10,000, provided
that such surviving spouse's qualifying income does not exceed the
maximum amount applicable to an unmarried person as provided under
§ 12-81 of the Connecticut General Statutes.
The following procedures shall apply to any
veteran or surviving spouse submitting a claim for such additional
exemption:
A.
The veteran or surviving spouse shall be required
to file an application on a form prepared for such purpose by the
Assessor of the Town.
B.
The application for additional exemption shall be
filed not later than the assessment date with respect to which the
veteran or surviving spouse claims the additional exemption. Once
a veteran or surviving spouse has applied for and received approval
for the additional exemption the first time, the veteran or surviving
spouse shall be required to file for such exemption biennially thereafter,
subject to the provisions of § 12-81f(d) of the Connecticut
General Statutes for reporting qualifying income in excess of the
maximum allowed under § 12-81 of the Connecticut General
Statutes.
C.
Each application for an additional exemption shall
include a copy of:
(1)
The veteran's or surviving spouse's federal income
tax return for the tax year of the veteran or surviving spouse ending
immediately prior to the assessment date for which the additional
exemption is claimed.
(2)
Such other financial data pertaining to income and/or
assets as the Assessor may reasonably require, without regard to whether
such federal income tax return was filed or is available.
The exemption provided hereunder shall be effective
for assessments upon the grand list of October 1, 2005, and thereafter.
