[Adopted 8-1-2005 by the Board of Selectmen]
A.
Any veteran entitled to an exemption from property
tax in accordance with Subdivision 19 of Section 12-81 of the Connecticut
General Statutes shall be entitled to an additional exemption applicable
to the assessed value of property of $10,000, provided such veteran's
qualifying income does not exceed the applicable maximum amount as
provided under Section 12-81l of the Connecticut General Statutes
(by more than $25,000).
B.
Any veteran's surviving spouse entitled to an exemption
from property tax in accordance with Subdivision 22 of Section 12-81
of the Connecticut General Statutes shall be entitled to an additional
exemption applicable to the assessed value of property of $10,000,
provided such surviving spouse's qualifying income does not exceed
the maximum amount applicable to an unmarried person as provided under
Section 12-81l of the Connecticut General Statutes (by more than $25,000).
Any such veteran or spouse 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 the assessment date with respect to which such additional exemption is claimed, provided when an applicant has filed for such an exemption and received approval for the first time, such applicant shall be required to file for such exemption biennially thereafter, subject to the provisions of § 247-38 of this article. Each such application shall include a copy of such veteran's or spouse's federal income tax return, or, in the event such a return is not filed, such evidence related to income as may be required by the Assessor for the tax year of such veteran or spouse ending immediately prior to the assessment date with respect to which such additional exemption is claimed.
Any person who has submitted an application and been approved in any year for the additional exemption under § 247-36A or B of this article shall, in the year immediately following approval, be presumed to be qualified for such exemption. During the year immediately following such approval, the Assessor shall notify, in writing, each person presumed to be qualified pursuant to this subsection. If any such person has qualifying income in excess of the maximum allowed under § 247-36A or B, such person shall notify the Assessor on or before the next filing date for such exemption and shall be denied such exemption for the assessment year immediately following and for any subsequent year until such person has reapplied and again qualified for such exemption. Any person who fails to notify the Assessor of such disqualification shall make payment to the municipality in the amount of property tax loss related to the exemption improperly taken.
This article is effective on October 1, 2005,
Grand List for taxes due and payable on July 1, 2006.
