[Adopted 9-11-1985]
Any person entitled to the exemption from property
tax applicable to the assessed value of property up to the amount
of $3,000, as provided under Subdivision 17 of Section 12-81 of the
Connecticut General Statutes, shall be entitled to an additional exemption
from such tax in an amount equal to $2,000 of such assessed value,
provided that 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 such 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, is not more than $14,000 if
such person is married or not more than $12,000 if such person is
not married.
Any person submitting a claim for the additional exemption provided in § 220-12 of this article shall 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. 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 applicable to the assessment
year commencing October 1, 1985, and each assessment year thereafter.
