Town of Canton, CT
Hartford County
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Table of Contents
Table of Contents
[Adopted 9-25-2002 by Ord. No. 219; amended in its entirety 10-8-2014]
The purpose of this article is to authorize the additional property tax exemptions permitted by §§ 12-81f and 12-81g(b) of the General Statutes for qualifying veterans and their surviving spouses.
A. 
The additional property tax exemption permitted by § 12-81f of the General Statutes applicable to the assessed value of property up to the amount of $10,000 is hereby authorized for veterans and their spouses described herein. Any veteran entitled to an exemption from property tax in accordance with § 12-81(19) of the General Statutes or any veteran's surviving spouse entitled to an exemption from property tax in accordance with § 12-81(22) of the General Statutes shall be entitled to an additional exemption applicable to the assessed value of property up to the amount of $10,000, provided that such veteran or such surviving spouse meets all of the requirements of §§ 12-81f and 12-81l of the General Statutes.
B. 
Any veteran entitled to an exemption from property tax in accordance with § 12-81(20), reflecting any increase made pursuant to the provisions of § 12-62g, who has a disability rating of 100%, as determined by the United States Department of Veterans Affairs, shall be entitled to an additional exemption from such tax in an amount equal to three times the amount of the exemption provided for such veteran pursuant to § 12-81(20), provided such veteran's total adjusted gross income as determined for purposes of the federal income tax, plus any other income not included in such adjusted income, excluding veterans' disability payments, individually if unmarried, or jointly with spouse if married, during the calendar year ending immediately preceding the filing of a claim for any such exemption, is not more than $21,000 if such veteran is married or not more than $18,000 if such veteran is not married.
The additional property tax exemption described in § 40-10A shall be applicable with respect to the assessment year commencing October 1, 2002, and each assessment year thereafter. The additional property tax exemption described in § 40-10B shall be applicable with respect to the assessment year commencing October 1, 2014, and each assessment year thereafter.