Town of Newington, CT Low-Income Veterans Exemption

Pursuant to the authority granted by the Connecticut General Statutes § 12-81f, the Town of Newington hereby authorizes an additional real property exemption for qualifying veterans or their surviving spouse eligible for exemption under Connecticut General Statutes § 12-81.

Effective for the assessment year commencing October 1, 2022, and each assessment year thereafter, the additional property tax exemption permitted under Connecticut General Statutes § 12-81f applicable to the assessed value of property up to the amount of $10,000 is hereby authorized for veterans or their surviving spouses described herein. Any veteran entitled to an exemption under Connecticut General Statutes § 12-81(19) or any veteran's surviving spouse entitled to exemption under Connecticut General Statutes § 12-81(22) shall be entitled to an additional exemption applicable to the assessed value of the property up to the amount of $10,000, provided that such veteran or such surviving spouse has met all the requirements of Connecticut General Statutes §§ 12-81f and 12-81l. The veteran or surviving spouse shall be a resident of the Town of Newington. The exemption provided for under this section shall be applied to the assessed value of an eligible veteran's or surviving spouse's property.

In order to qualify the veteran's or surviving spouse's qualifying income cannot exceed the sum of the maximum qualifying income for individuals if unmarried, or jointly with a spouse if married, as set forth in Section 12-81l of the Connecticut General Statutes, as amended from time to time, plus $7,500.

Any such veteran or surviving spouse submitting a claim for such additional exemption shall be required to file an application with the Assessor of the Town of Newington, not later than the assessment date with respect to which such additional exemption is claimed, provided that 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. 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 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 Subsection 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.