[Adopted 6-16-2004 (§ 13 1/2-5 of the 1974
Code)]
The Town shall provide that any veteran entitled
to an exemption from property tax in accordance with either Subsection
(19), (21)(a), (21)(b), or (22) of C.G.S. § 12-81 shall
be entitled to a total exemption not to exceed $10,000 of property
assessment, commencing with the October 1, 2004, assessment year,
provided that the total of such veteran's adjusted gross income as
determined for purposes of the federal income tax plus any other income
of such veteran 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 $50,000 if such veteran is married
or not more than $45,000 if such veteran is not married.
Any veteran submitting a claim for such additional
exemption shall be required to file an application biennially 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. Each such application shall include a copy of such veteran's
federal income tax return or, in the event such return is not filed,
such evidence related to income as may be required by the Assessor
for the tax year of such veteran ending immediately prior to the assessment
date with respect to which such additional exemption is claimed.
If any person entitled to the assessment credit
pursuant to this article dies (not having a surviving spouse and/or
child residing in the property for which the tax credit is granted)
or sells the property on which the assessment credit is granted, no
additional assessment credit shall be allowed for his or her interest
in the property for any portion of any assessment year remaining after
the date of death or sale, or for any assessment year commencing after
said date of death or sale.
