[Adopted 8-28-1985 (§ 13 1/2-19 of the 1974
Code)]
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 C.G.S. § 12-81(17), 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.
Any person submitting a claim for the additional exemption as provided under § 317-8 of this article 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 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.
This article shall be effective for the assessment
year of October 1, 1985, and each assessment year thereafter.
