[Adopted 10-17-1985 by Ord. No. O-M-2 (Part
43 of the 1991 Compilation)]
[Amended 9-11-1995 by Ord. No. O-I-4]
Any persons entitled to the exemption from property
tax applicable to the assessed value of property up to the amount
of $3,000 as provided under C.G.S. § 12-81(17), as amended,
shall be entitled to an additional exemption from such tax in the
amount up to $2,000 of such assessed value, provided 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 the 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, shall be the same as the income requirements for the elderly
homeowners program, as established by the Office of Policy and Management
per C.G.S. § 12-170aa, as amended.
Any person submitting a claim for the additional exemption as provided under § 345-8 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 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.
This article shall be effective 30 days from
its date of passage and shall be applicable to the assessment year
commencing October 1, 1986, and each assessment year thereafter until
modified or repealed.
