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Town of Montville, CT
New London County
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Table of Contents
Table of Contents
[Adopted 4-9-2012 by Ord. No. 2012-4[1]; amended in its entirety 9-9-2014 by Ord. No. 2014-3]
[1]
Editor’s Note: This ordinance also superseded former Art. VI, Veterans Property Tax Exemption, adopted 4-11-2005 by Ord. No. 2005-5.
The purpose of this article is to provide additional property tax exemption for veterans as provided for in C.G.S. § 12-81f.
Any veteran entitled to an exemption from property tax in accordance with C.G.S. § 12-81(19) shall be entitled to an additional exemption of $10,000 of such assessed value applied to the assessed value of an eligible veteran's property, provided such veteran's qualifying income does not exceed by more than 25% up to a maximum of $25,000, as provided in C.G.S. § 12-81f(a), the applicable maximum amount as provided under C.G.S. § 12-81l, and provided such veteran complies with the claim and application procedures set forth in §§ 345-21 and 345-22 of this article.
Any veteran's surviving spouse entitled to an exemption from property tax in accordance with C.G.S. § 12-81(22) shall be entitled to an additional exemption of $10,000 of such assessed value applied to the assessed value of an eligible surviving spouse's property, provided such surviving spouse's qualifying income does not exceed by more than 25%, up to a maximum of $25,000, as provided in C.G.S. § 12-81f(a), the applicable maximum amount as provided under C.G.S. § 12-81l, and provided such surviving spouse complies with the claim and application procedures set forth in §§ 345-21 and 345-22 of this article.
Any such veteran or surviving spouse submitting a claim for such additional exemption shall be required to file an application on a form prepared for such purpose by the Town Assessor, no later than the assessment date which such additional exemption is claimed, provided when an applicant has filed for such 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 § 345-22 of this article. Each such application shall include a copy of such veteran's or surviving spouse's federal income tax return, or in the event such return is not filed, such evidence related to income as may be required by the Town Assessor for the tax year ending immediately prior to the assessment date with respect to which such additional exemption is claimed. For purposes of this article, "income" is defined as income from all sources, including tax-exempt interest and social security payments.
Any person who has submitted an application and been approved in any year for the additional exemption under § 345-19 or 345-20 of this article shall, in any year immediately following approval, be presumed to be qualified for such exemption. During the year immediately following such approval, the Town Assessor shall notify, in writing, each person presumed to be qualified pursuant to this section. If any such person has qualifying income in excess of the maximum amount allowed under said § 345-19 or 345-20, such person shall notify the Town Assessor on or before the next filing date for such exemption and shall be denied such exemption for the assessment year immediately following and any subsequent year until such person has reapplied and again qualified for such exemption. Any person who fails to notify the Town Assessor of such disqualification shall make payment to the Town in the amount of the property tax loss related to the exemption improperly taken.