[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.
