[Adopted effective 3-17-1986]
Pursuant to the provisions of Public Act 85-165,[1] any person entitled to the exemption from property tax
applicable to the assessed value of property up to the amount of $3,000
as provided under Subdivision (17) of § 12-81 of the Connecticut
General Statutes shall be entitled to an additional exemption from
such tax in an amount up to $2,000 of such assessed value, provided
that the total of such person's adjusted gross income as determined
for purposes of the federal income tax plus any other income of such
person not included in such adjusted gross income, individually, if
unmarried, or jointly, if married, in the calendar year ending immediately
preceding the assessment date with respect to which such additional
exemption is allowed is not more than $14,000 if such person is married
or not more than $12,000 if such person is not married.
[1]
Editor's Note: See C.G.S. § 12-81j.
Any person submitting a claim for the additional exemption as provided under § 160-9 of this article shall be required to file an application, on a form prepared for such purpose by the Assessor, not later than the date of the assessment list with respect to which such additional exemption is claimed. Each such application shall include a copy of such person's federal income tax return or, in the event a return is not filed, such evidence related to income as may be required by the Assessor for the tax year of such person ending immediate prior to the approval of a claim for such additional exemption.
