[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.
[1]
Editor’s Note: Former § 176-22, Grand List effective
date, was repealed 2-9-2016.
