Town of Fairfield, CT Veterans Exemption

Any veteran entitled to an exemption from property tax in accordance with Subdivision (19) of Section 12-81 of the General Statutes shall be entitled to an additional exemption from such tax in the amount of $1,000, provided that the total of such veteran's adjusted gross income as determined 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 $16,000 if such veteran is married or not more than $14,000 if such veteran is not married.

Any municipality, upon approval by its legislative body, may provide that any veteran's surviving spouse entitled to an exemption from property tax in accordance with Subdivision (22) of Section 12-81 shall be entitled to an additional exemption applicable to the assessed value of property up to the amount of $1,000, provided that the total of such spouse's adjusted gross income as determined 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 $14,000.

Any such veteran submitting a claim for such additional exemption shall be required to file an application, on a form prepared for such purpose by the Assessor, not later than 60 days preceding the assessment date with respect to which such additional exemption is claimed. Each such application shall include a copy of such veteran's federal income tax return or, in the event that such return is not filed, such evidence related to income as may be required by the Assessor for the tax year of such veteran ending immediately prior to the assessment date with respect to which such additional exemption is claimed.

The dwelling house and the lot whereupon the same is erected, belonging to or held in trust for any citizen and resident of this state, occupied as his domicile, shall be fully exempt from local property taxation if he is a veteran who served in the Army, Navy, Marine Corps, Coast Guard or Air Force of the United States and has received financial assistance for specially adapted housing under the provisions of 38 U.S.C. § 801 and has applied such assistance toward the acquisition of such dwelling house. The same exemption shall be allowed on such housing units owned by the unremarried surviving spouse of such veteran or by such veteran and spouse while occupying such premises as a residence.