[Adopted 3-11-1996, effective 4-8-1996; amended 2-23-2015, effective 3-23-2015]
This article shall be known and may be cited
as "Municipal Option Ordinance - Totally Disabled, Legally Blind and
Veterans."
A.
Any person entitled to an exemption from property
tax applicable to the assessed value of property up to the amount
of $1,000, as provided for under Subdivision (55) of Section 12-81
of the C.G.S., shall be entitled to an additional exemption from such
tax in an amount up to $1,000 of such assessed value, provided that
such person's qualifying income does not exceed the applicable maximum
amount as provided under Section 12-81i of the C.G.S.
B.
Any person submitting a claim for the additional exemption
as provided for under Section 12-81i shall be required to file an
application, on a form prepared for such purpose by the Assessor,
not later than the date of the assessment list with respect to which
such additional exemption is claimed. Each 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 Assessor for the tax year of such person ending
immediately prior to the approval of a claim for such additional exemption.
C.
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 Subsection (17) of Section 12-81 of the
C.G.S., shall be entitled to an additional exemption from such tax
in the amount up to $2,000 of such assessed value, provided that such
person's qualifying income does not exceed the applicable maximum
amount as provided under Section 12-81i of the C.G.S.
D.
Any person submitting a claim for the additional exemption
provided for under Section 12-81j of the C.G.S shall be required to
file an application, on a form prepared for such purpose by the Assessor,
not later than the date of the assessment list with respect to which
such additional exemption is claimed. Each 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 Assessor for the tax year of such person
ending immediately prior to the approval of a claim for such additional
exemption.
A.
Any veteran
who served in the Army, Navy, Marine Corps, Coast Guard or Air Force
of the United States and 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 of such dwelling house shall be entitled to full exemption
from property tax on said dwelling house and on the lot on which it
is erected pursuant to Section 12-81(21)(c) of the C.G.S. Such exemption
shall take effect upon qualification as determined by the Assessor
and shall terminate at such time as the veteran ceases to make such
house his or her principal residence or ceases to maintain an ownership
interest therein.
B.
Pursuant
to the authority granted under Section 12-81f of the C.G.S.:
(1)
Any
veteran entitled to an exemption from property tax in accordance with
Subdivision (19) of Section 12-81 of the C.G.S., and any veteran's
surviving spouse entitled to an exemption from property tax in accordance
with Subdivision (22) of Section 12-81 of the C.G.S., shall be entitled
to an additional exemption applicable to the assessed value of property
up to the amount of $2,000, provided such veteran's qualifying income
does not exceed the applicable maximum amount as provided under Section
12-81l of the C.G.S. Pursuant to Section 12-81l of the C.G.S., these
limits are the same as those applicable to the state-reimbursed property
tax relief program for elderly and totally disabled homeowners, except
that veterans' disability payments do not count as income.
(2)
Any such veteran or spouse submitting a claim for such additional exemption shall file an application on a form prepared for such purpose by the Assessor, not later than the assessment date with respect to which such additional exemption is claimed, provided when an applicant has filed for such exemption and received approval for the first time, such applicant shall file for such exemption biennially thereafter, subject to the provisions of Subsection C(3) below.
C.
Pursuant
to the authority granted under Section 12-81g of the C.G.S. and Public
Act No. 13-224:
(1)
Effective
for the assessment year commencing October 1, 2015, and each assessment
year thereafter, any person entitled to an exemption from property
tax in accordance with Subdivision (20) of Section 12-81 of the C.G.S.,
reflecting any increase made pursuant to the provisions of Section
12-62g of the C.G.S., 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 base exemption provided for such person pursuant
to Subdivision (20) of Section 12-81 of the C.G.S., provided such
person'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 person is married or not
more than $18,000 if such person is not married.
(2)
Any claimant who, for purposes of obtaining an exemption under Subsection C(1), willfully fails to disclose all matters related thereto, or with intent to defraud makes any false statement, shall forfeit the right to claim such additional veterans exemption.
(3)
Any person who has submitted an application and been approved in any year for the additional exemption under Subsection C(1) shall, in the year immediately following approval, be presumed to be qualified for such exemption. If, in the year immediately following approval, such person has qualifying income in excess of the maximum allowed under Subsection C(1), such person shall notify the Assessor on or before the next filing date for such exemption and shall be denied such additional exemption for the assessment year immediately following and for any subsequent year until such person has reapplied and again qualified for such exemption. Any person who fails to notify the Assessor of such disqualification shall make payment to the Town in the amount of property tax loss related to the exemption improperly taken. Not more than 30 days after discovering such person's ineligibility for the exemption, the Assessor shall send written notification of such person's identity to the Secretary of the Office of Policy and Management.
(4)
This
section shall apply to the grand list of October 1, 2015, for payment
of taxes due July 1, 2016, and to subsequent years.
D.
Pursuant to the authority granted under Public Act 17-65:
[Added 2-13-2018, effective 3-18-2018]
(1)
Effective for the October 1, 2017, Grand List and subsequent lists,
the Town of Mansfield hereby authorizes an additional property tax
assessment exemption of $20,000 for Gold Star parents and spouses
who meet the eligibility requirements as set forth in the public act
and regulations established by the Office of Policy and Management.
(2)
Any claimant, for purposes of obtaining an exemption under Subsection D(1), must 1) notify the Town Clerk in the municipality where he or she resides and 2) file an application, on a form prepared by the Tax Assessor, before the assessment date for which the exemption is claimed. No exemption can be granted by the Assessor, Board of Assessment Appeals, or other official until the required documents are filed with the Town Clerk. Additionally, the Assessor must annually file a certified list of parents and surviving spouses that are entitled to the exemption in the Town Clerk's office.
E.
Pursuant to the authority granted under Public Act 17-189:
[Added 2-13-2018, effective 3-18-2018]
(1)
Effective for the October 1, 2017, Grand List and subsequent lists,
the Town of Mansfield hereby authorizes an additional property tax
assessment exemption of $3,000 for certain veterans who do not qualify
for certain veteran property tax exemptions (i.e., wartime, disabled,
and severe service-related exemptions) and who meet the eligibility
requirements as set forth in the public act and regulations established
by the Office of Policy and Management.
(2)
Any claimant, for purposes of obtaining an exemption under Subsection E(1), must 1) notify the Town Clerk in the municipality where he or she resides and 2) file an application, on a form prepared by the Tax Assessor, before the assessment date for which the exemption is claimed. No exemption can be granted by the Assessor, Board of Assessment Appeals, or other official until the required documents are filed with the Town Clerk. Additionally, the Assessor must annually file a certified list of veterans that are entitled to the exemption in the Town Clerk's office.
Failure to make timely application with the Assessor on the prescribed and approved form created by the Assessor will constitute a waiver of any person's right to the benefits of the local options outlined in § 173-32 of this article for such grand list year.
This article shall apply to annual real property
taxes as are due and payable for the fiscal year beginning July 1,
1992 and all subsequent fiscal years.
