[Adopted by Town Meeting 9-22-1986]
Any person entitled to the exemption from property tax applicable to the assessed value of property up to the amount of $1,000, as provided under Subdivision (55) of Section 12-81 of the General Statutes, shall be entitled to an additional exemption from such tax in an amount up to $1,000 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.
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 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.
[Amended 1-21-2003; 11-24-2003; 8-15-2006]
A. 
Any veteran entitled to an exemption from property tax in accordance with Subdivision (19) of Connecticut General Statutes Section 12-81 shall be entitled to an additional exemption applicable to the assessed value of property, such exemption to be in the maximum amount permitted by Connecticut General Statutes Section 12-81f. The maximum exemption available pursuant to this section shall be computed by the Bethel Assessor by utilizing the greater of $10,000 or 10% of the assessed value of such veteran's taxable property pursuant to Connecticut General Statutes Section 12-81f(b). Such exemption shall be available to any veteran, provided that the following conditions are met:
(1) 
Such veteran's total adjusted gross income as determined for the purposes of the federal income tax plus any other income not included in such adjusted gross income, individually if unmarried, or jointly with spouse if marred, during the calendar year immediately preceding the filing date of an application for an exemption does not exceed an amount equal to the sum of $25,000 plus the applicable income eligibility amount, as the amount may be updated from time to time, as provided under Connecticut General Statutes Section 12-81; and
(2) 
Such veteran meets the statutory qualifying criteria set forth in Connecticut General Statutes Section 12-81(19), and further:
(a) 
If discharged, such veteran received an honorable discharge and filed evidence of discharge (DD214) with the Office of the Bethel Town Clerk; and
(b) 
Such veteran submits an application for such exemption on a form prescribed by the Assessor as provided below.
(3) 
Such veteran is a Bethel resident and owner of the taxable property, or otherwise meets statutory requirements in lieu thereof, as of the assessment date for which the exemption is being applied; and
(4) 
Such veteran submits an application for the exemption and supporting documentation within the application filing period to the Assessor not later than the assessment date with respect to which such additional exemption is claimed. The application filing period shall be from February 1 to October 1. After the year that the application has been approved, subsequent applications shall be submitted pursuant to Connecticut General Statues Section 12-81f.
B. 
Any veteran's surviving spouse, while such person remains a widow or widower, entitled to an exemption from property tax in accordance with Subdivision (22) of Connecticut General Statutes Section 12-81 shall be entitled to an additional exemption applicable to the assessed value of property, such exemption to be in the maximum amount permitted by Connecticut General Statutes Section 12-81f. The maximum exemption available pursuant to this section shall be computed by the Bethel Assessor by utilizing the greater of $10,000 or 10% of the assessed value of such surviving spouse's taxable property pursuant to Connecticut General Statutes Section 12-81f(b).
(1) 
Such surviving spouse's qualifying income does not exceed an amount equal to the sum of $25,000 plus the applicable income eligibility amount set forth in Connecticut General Statutes Section 12-81l, as such section may be amended from time to time; and
(2) 
Such surviving spouse demonstrates that the statutory qualifying criteria set forth in Connecticut General Statutes Section 12-81(19) are met, and further:
(a) 
If such veteran was discharged, such veteran received an honorable discharge and evidence of discharge (DD214) was filed with the Office of the Bethel Town Clerk; and
(b) 
Such surviving spouse submits an application for such exemption on a form prescribed by the Assessor as provided above.
(3) 
Such surviving spouse is a Bethel resident and owner of the taxable property, or otherwise meets statutory requirements in lieu thereof, as of the assessment date for which the exemption is being applied; and
(4) 
Such surviving spouse submits an application for the exemption and supporting documentation within the application filing periods pursuant to Subsection A(1) above.
C. 
In accordance with the provisions of Subsection (h) of Connecticut General § 12-81g, there shall be an additional exemption from property tax for one-hundred-percent-disabled veterans.
[Added 12-6-2016]
(1) 
In lieu of the additional exemption prescribed under Subsection (a) of Connecticut General Statutes § 12-81g, any person entitled to an exemption from property tax in accordance with Subdivision (20) of Connecticut General Statutes § 12-81, reflecting any increase made pursuant to the provisions of Connecticut General Statutes § 12-62g, who has a disability rating of 100%, as determined by the United States Department of Veterans Affairs:
(a) 
Shall be entitled to an additional exemption from such tax in an amount equal to three times the amount of' the exemption provided for such person pursuant to Subdivision (20) of Connecticut General Statutes § 12-81; and
(b) 
Provided that such person's total adjusted gross income as determined for purposes of the federal income tax, plus any other income not included in such adjusted income, excluding veterans' disability payments, individually if unmarried, or jointly with spouse if married, during the calendar year ending immediately preceding the filing of a claim for any such exemption, is not more than $21,000 if such person is married or not more than $18,000 if such person is not married or such amounts as may be set forth in such income limitations as specified in Connecticut General Statutes § 12-81g.
(2) 
Said additional exemption shall be effective for the assessment year commencing on October 1, 2016, and for each assessment year thereafter.