The purpose of this article is to authorize
the additional property tax exemption permitted by C.G.S. § 12-81f
for qualifying veterans and their surviving spouses.
The additional property tax exemption permitted
by C.G.S. § 12-81f is hereby authorized for veterans and
their spouses described herein. Any veteran entitled to an exemption
from property tax in accordance with C.G.S. § 12-81(19)
or any veteran’s surviving spouse entitled to an exemption from
property tax in accordance with C.G.S. § 2-81(22) shall
be entitled to an additional exemption applicable to the assessed
value of property up to the amount of $5,000, provided such veteran
or such surviving spouse meets all of the requirements of C.G.S. §§ 12-81f
and 12-81.
The additional property tax exemption described
in the above section shall be applicable with respect to the assessment
year commencing October 1, 2008, and each assessment year thereafter.