[Adopted 10-4-1990]
The exemption(s) authorized by C.G.S. § 12-81f, as amended, are hereby adopted as follows:
A. 
Any veteran entitled to an exemption from property tax in accordance with Subdivision (19) of Section 12-81 of the General Statutes shall be entitled to an additional exemption from such tax in the amount of $1,000, provided the total of such veteran's adjusted gross income as determined for purposes of the federal income tax plus any other income of such veteran 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 $16,000 if such veteran is married or not more than $14,000 if such veteran is not married to meet state income guidelines as listed annually.
B. 
Any veteran's surviving spouse entitled to an exemption from property tax in accordance with Subdivision (22) of Section 12-81 of the General Statutes shall be entitled to an additional exemption applicable to the assessed value of property up to the amount of $1,000, provided the total of such spouse's adjusted gross income as determined for purposes of the federal income tax plus any other income of such spouse not included in such adjusted gross income, in the calendar year ending immediately preceding the assessment date with respect to which such additional exemption is allowed, is not more than $12,000.
In order to qualify for such exemption as provided in § 320-8 of this article, the veteran or spouse shall be required to make application on forms to be furnished by the Board of Assessors. The application must be filed not later than the assessment date with respect to which the exemption is claimed. Each application shall include a copy of the veteran's or spouse's federal income tax return and such other documentary proof as may be required by the Board of Assessors.
This article shall apply to the Grand List of the Town of Windsor Locks of October 1, 1990, and subsequent years.