[Amended 2-8-1990]
The City of Derby provides that any person entitled to the exemption
from property tax applicable to the assessed value of property up to the amount
of $1,000, as provided under Section 12-81(55) of the General Statutes, shall
be entitled to an additional exemption from such tax in an amount up to $1,000
of such assessed value, provided that the total of such person's adjusted
gross income as determined for the 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 $21,600 if such person is married or
not more than $17,600 if such person is not married.
Any person submitting a claim for the additional exemption as provided
under §
177-8 of this article 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 that 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.