[Adopted 12-23-2009 (§ A.21 of the Town Code)]
The Town of Marlborough hereby adopts the optional tax exemption for certain veterans authorized by and in accordance with C.G.S. § 12-81(21)(C).
A. 
The dwelling house and the lot whereupon the same is erected, belonging to or held in trust for any citizen and resident of the Town of Marlborough, occupied as such person's domicile, shall be fully exempt from property taxation if such person is a veteran who served the Army, Navy, Marine Corps, Coast Guard or Air Force of the United States and that person has received financial assistance for specially adapted housing under the provisions of Section 801 of Title 38 of the United States Code and has applied such assistance toward the acquisition or modification of such dwelling house.
B. 
The same exemption shall be allowed on such a housing unit as described in Subsection A, and which is owned by the surviving spouse of a veteran who had qualified for the tax exemption allowed by this article, while such spouse remains a widow or widower and while such dwelling unit remains the spouse's domicile.
An individual seeking to benefit from the tax exemption provided for by this article shall submit to the Assessor an affidavit or other proof sufficient to demonstrate his or her qualification for this exemption. Additionally, an individual shall submit such proof at any time it may be requested by the Assessor thereafter, including but not limited to a submission necessary for an individual's annual attestation.
Any individual aggrieved by an adverse decision by the Assessor shall have the right to appeal that decision to the Board of Selectmen. Any such appeal shall be in writing to the Board of Selectmen and shall be made within 10 days of such decision. The Board of Selectmen shall hear such appeal de novo at its next regular meeting and issue a final decision on the appeal within a reasonable time thereafter.
After the adoption of this optional tax exemption for certain veterans, the Board of Finance shall review this optional tax exemption and the economic impact on the Town of Marlborough and shall advise the Board of Selectmen of the same within 90 days of the passage of this article. The Board of Finance shall thereafter conduct an additional review of this optional tax exemption and economic impact on the Town of Marlborough and shall advise the Board of Selectmen of the same on or about February 1, 2012, and every fourth year thereafter, to coincide with a date approximately 90 days next following the election of the Board of Selectmen.
This tax relief program will be effective for the Grand List of October 1, 2009.