[Adopted by the Town Council 1-26-2010]
A.
Pursuant
to the authority of § 12-81(21)(C) of the Connecticut General
Statutes, as amended, the dwelling house and the lot whereupon the
same is erected, belonging to or held in trust for any citizen and
resident of the Town of East Hampton, occupied as such person’s
domicile, shall be fully exempt from local property taxation, provided
such person is a veteran who served in the United States Army, Navy,
Marine Corps, Coast Guard, Air Force, or activated National Guard,
and such person has received financial assistance for specially adapted
housing under the provisions of Section 2101 (formerly Section 801)
of Title 38 of the United States Code and has applied such assistance
toward the acquisition or modification of such dwelling.
B.
The within
exemption, subject to the same conditions as aforesaid, shall also
be allowed on the dwelling house and lot owned by the veteran and
spouse while occupying such premises as a residence, or, if the veteran
has died, by the surviving spouse of the veteran while occupying such
premises as a residence until such time as said surviving spouse may
remarry.
C.
Additionally,
the individual(s) who qualify for this tax exemption shall have resided
within East Hampton for at least five years before filing the claim
under this section.
This exemption shall be effective commencing with the assessment
list of October 1, 2010.
