[Adopted by the Board of Selectmen 5-1-2006]
The Town of Brookfield hereby enacts a tax exemption for qualifying veterans pursuant to Section 12-81(21)(C) of the Connecticut General Statutes. This article is enacted for the purpose of assisting severely disabled veterans who have received special housing under Title 38 of the United States Code.
Pursuant to Section 12-81(21)(A) of the Connecticut General Statutes, a "disabled veteran with a severe disability" is any person who is a veteran "who served in the Army, Navy, Marine Corps, Coast Guard or Air Force of the United States and has been declared by the United States Veterans' Administration or its successors to have a service-connected disability from paraplegia or osteochondritis resulting in permanent loss of the use of both legs or permanent paralysis of both legs and lower parts of the body; or from hemiplegia and has permanent paralysis of one leg and one arm or either side of the body resulting from injury to the spinal cord, skeletal structure or brain or from disease of the spinal cord not resulting from any form of syphilis; or from total blindness as defined in § 12-92; or from the amputation of both arms, both legs, both hands or both feet, or the combination of a hand and a foot; sustained through enemy action, or resulting from accident occurring or disease contracted in such active service. Nothing in this subdivision shall be construed to include paraplegia or hemiplegia resulting from locomotor ataxia or other forms of syphilis of the central nervous system, or from chronic alcoholism, or to include other forms of disease resulting from the veteran's own misconduct which may produce signs and symptoms similar to those resulting from paraplegia, osteochondritis or hemiplegia."
As permitted under Section 12-81(21)(C) of the Connecticut General Statutes, the dwelling house and the lot whereupon the same is erected, belonging to or held in trust for any resident of the Town of Brookfield who is a disabled veteran with a severe disability, occupied as such person's domicile shall be fully exempt from local property taxation, if such person has received financial assistance for specially adapted housing under the provisions of Section 801 of Title 38 of the United States Code and has applied such assistance toward the acquisition or modification of such dwelling house.
The same exemption may also be allowed on such housing units owned by the surviving spouse of such veteran (i) while such spouse remains a widow or widower, or (ii) upon the termination of any subsequent marriage of such spouse by dissolution, annulment or death, or by such veteran and spouse while occupying such premises as a residence. During the period of time that the surviving spouse remarries, the house will be put back on the tax rolls and then upon such time as that marriage is terminated by dissolution, annulment or death, that house can then be taken off the tax rolls again if he/she lives in it.
The exemption authorized hereunder is applicable to the assessment years commencing on and after October 1, 2006.
Claimants must be residents of the Town of Brookfield and registered voters who are able to prove their eligibility status in accordance with Section 12-81(21)(C) of the Connecticut General Statutes.