[Adopted 10-26-1987]
A. 
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 Section 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 $16,000 if such person is married or not more than $14,000 if such person is not married.
B. 
Any person submitting a claim for the additional exemption as provided under Subsection A of this section 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 that 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 immediately prior to the approval of a claim for such additional exemption, provided that such person's qualifying income does not exceed the applicable maximum amount as provided under Subsection A of this section or as subsequently provided under the Connecticut General Statutes.
This article shall take effect 14 days from its passage and shall be applicable to the assessment year commencing October 1, 1987, and each assessment year thereafter.