Town of Simsbury, CT Property Tax Exemption for Qualifying Veterans

Any veteran, entitled to an exemption from property tax in accordance with Subdivision (19) of Section 12-81 of the Connecticut General Statutes, and any veteran's surviving spouse entitled to an exemption from property tax in accordance with Subdivision (22), C.G.S. Section 12-81, shall be entitled to an additional exemption applicable to the assessed value of property up to the amount of 10%, provided such veteran's, or qualifying spouse's, income does not exceed $25,000 above the applicable maximum amount as provided under Section 12-81.

Any such veteran or spouse submitting a claim for such additional exemption shall 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 that when an applicant has filed for such exemption and received approval for the first time, such applicant shall file for such exemption biennially thereafter, subject to the provisions of Subsection C of this section. 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. The Assessor may accept the application required by Section 12-81g(d) of the General Statutes of the State of Connecticut for the exemption provided for C.G.S. Section 12-81g(a) as an application for the exemptions provided for in Subsection A of this section if it is for the same assessment date.

Any person who has submitted an application and been approved in any year for the additional exemption under Subsection A of this section shall, in the year immediately following approval, be presumed to be qualified for such exemption. If any such person has qualifying income in excess of the maximum allowed under said Subsection A, such person shall notify the Assessor on or before the next filing date 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 section shall apply to the grand list of October 1, 2004 for payment of taxes due July 1, 2005, and to subsequent years.