[Adopted 6-21-2004, effective 7-16-2004]
Pursuant to the authority granted by Connecticut
General Statutes § 12-81f, any veteran entitled to an exemption
from property taxes in accordance with Subdivision (19) of § 12-81
shall be entitled to an additional exemption applicable to the assessed
value of property up to the amount of $5,000, provided that the total
of such veteran's adjusted gross income as determined under the provisions
of Connecticut General Statutes § 12-81l, as the same may
be amended from time to time, for purposes of the federal income tax
plus any other income of such veteran 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 the guidelines established by the Office of Policy and Management
pursuant to Connecticut General Statutes § 12-170aa.
Any veteran's surviving spouse entitled to an
exemption from property tax in accordance with Subdivision (22) of
§ 12-81 of the Connecticut General Statutes shall be entitled
to an additional exemption applicable to the assessed value or property
up to the amount of $5,000, provided that the total of such spouse's
adjusted gross income as determined under the provisions of Connecticut
General Statutes § 12-81l, as the same may be amended from
time to time, for purposes of the federal income tax plus any other
income of such spouse not included in such adjusted gross income in
the calendar year ending immediately preceding the assessment date
with respect to which such additional exemption is allowed is not
more than the guidelines established by the Office of Policy and Management
pursuant to Connecticut General Statutes § 12-170aa.
Any such veteran or spouse submitting a claim
for such additional exemption shall complete such application forms
and provide such supporting information as may be required by the
Assessor under the applicable statutes.
A.
This article shall become effective on the 21st day
after publication following its passage and shall be applicable with
respect to the assessment year commencing October 1, 2004, and each
assessment year thereafter.
B.
Any veteran or spouse who has submitted an application
and been approved for the additional veteran's exemption under § 12-81g
of the Connecticut General Statutes shall be entitled to such exemption.
