[Adopted 9-16-1985 by the Board of Selectmen, effective 10-1-1985]
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 Section 12-81(17) of the Connecticut
General Statutes, shall be entitled to an additional exemption from
such tax in an amount up 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.
[Amended 4-29-1996 by the Board of Selectmen, effective 5-23-1996]
Any person submitting a claim for the additional
exemption as provided herein shall be required to file an application,
on a form prepared for such purpose by the Board of Assessors, not
later than the date of the assessment list with respect to which such
application is made. 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 Board of Assessors for the tax year of such person ending immediately
prior to the approval of a claim for such additional exemption.
