[Adopted 5-10-2006 (Ch. 6, Art. XII, of the 1983 Code)]
[Amended 3-14-2018, effective
4-13-2018]
Any veteran entitled to an exemption from property tax in accordance
with Subsection 19 of § 12-81 of the Connecticut General
Statutes shall be entitled to an additional exemption applicable to
the assessed value of such veteran's property, up to the amount of
$20,000, provided such veteran's qualifying income does not exceed
by more than $25,000 the applicable maximum amount as provided under
§ 12-81l of the General Statutes, as amended from time to
time.
[Amended 3-14-2018, effective
4-13-2018]
Any veteran's surviving spouse entitled to an exemption from
property tax in accordance with Subsection 22 of § 12-81
of the Connecticut General Statutes shall be entitled to an additional
exemption applicable to the assessed value of the surviving spouse's
property, up to the amount of $20,000, provided such surviving spouse's
qualifying income does not exceed by more than $25,000 the maximum
amount applicable to an unmarried person as provided under § 12-81l
of the Connecticut General Statutes, as the same may be amended from
time to time.
Any veteran or veteran's spouse seeking an exemption
pursuant to this article shall file an application with the Assessor
as provided under § 12-81f of the Connecticut General Statutes,
as may be amended from time to time.
The exemption provided for in this article shall
take effect with the Grand List of October 1, 2005.
[Added 3-14-2018, effective 4-13-2018]
Except as provided in Subsection A of this section any parent
whose child was killed in action, or the surviving spouse of a person
who was killed in action, while performing active military duty with
the armed forces, as defined in Subsection A of Section 27-103 of
the General Statutes, which parent or surviving spouse is a resident
of Woodbridge, shall be entitled to an exemption from property tax,
provided such parent's or surviving spouse's qualifying income does
not exceed the maximum amount applicable to an unmarried person as
provided under § 12-81l of the General Statutes by more
than $25,000, as the same may be amended from time to time. The exemption
provided under this section shall be applied to the assessed value
of an eligible parent's or surviving spouse's property and shall be
in the amount of 10% or the maximum amount allowed by law.
A.
If both parents of any such child killed in action while performing
active military duty with the armed forces are domiciled together,
only one such parent shall be entitled to an exemption from property
tax provided for under this section.
B.
All other provisions set forth in Public Act No. 17-65 shall be incorporated
in this section.
