Town of Farmington, CT
Hartford County
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Table of Contents
Table of Contents
[Adopted 3-9-2004]
[Amended 2-9-2016]
The purpose of this article is to authorize the additional property tax exemptions permitted by C.G.S. § 12-81f and C.G.S. § 12-81g(b) for qualifying veterans and their surviving spouses.
[Amended 2-9-2016]
A. 
Effective for the assessment year commencing October 1, 2004, and each assessment year thereafter, the additional property tax exemption permitted by C.G.S. § 12-81f applicable to the assessed value of property up to the amount of $5,000 is hereby authorized for veterans and their spouses described herein. Any veteran entitled to an exemption from property tax in accordance with C.G.S. § 12-81(19) or any veteran's surviving spouse entitled to an exemption from property tax in accordance with C.G.S. § 12-81(22) shall be entitled to an additional exemption applicable to the assessed value of property up to the amount of $5,000, provided such veteran or such surviving spouse meets all of the requirements of C.G.S. §§ 12-81f and 12-81l.
B. 
Effective for the assessment year commencing October 1, 2015 and each assessment year thereafter, any veteran entitled to an exemption from property tax in accordance with C.G.S. § 12-81g(b), who has a disability rating of one hundred percent, as determined by the United States Department of Veterans Affairs, shall be entitled to an additional exemption from such tax in an amount equal to three times the amount of exemption pursuant to C.G.S § 12-81(20), provided such veteran's total adjusted gross income as determined for purposes of the federal income tax, plus any other income not included in such adjusted income, excluding veterans' disability payments, individually if unmarried, or jointly with spouse if married, during the calendar year ending immediately preceding the filing of a claim for any such exemption, is not more than twenty-one thousand dollars if such veteran is married or not more than eighteen thousand dollars if such veteran is not married.
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Editor’s Note: Former § 176-22, Grand List effective date, was repealed 2-9-2016.