[Adopted 8-7-2008, effective 9-4-2008]
The purpose of this article is to assist veterans with their
property taxes. Pursuant to § 12-81 and § 12-81f
of the Connecticut General Statutes, the Town of Weston ("Town") grants
veterans benefits, in addition to those veterans benefits provided
by the State of Connecticut, to eligible residents of the Town on
the terms and conditions herein provided.
A.
Any veteran entitled to an exemption from property tax in accordance
with Connecticut General Statutes § 12-81(19) shall be entitled
to an additional exemption applicable to the assessed value of such
veteran's property, in the amount of 10% of such assessed value,
provided that such veteran's qualifying income does not exceed
by more than $25,000, as provided in Connecticut General Statutes
§ 12-81f(a), the maximum applicable amount provided in Connecticut
General Statutes § 12-81l.
B.
Any veteran's surviving spouse entitled to an exemption from
property tax in accordance with Connecticut General Statutes § 12-81(22)
shall be entitled to an additional exemption applicable to the assessed
value of the surviving spouse's property, in the amount of 10%
of such assessed value, provided that such surviving spouse's
qualifying income does not exceed by more than $25,000, as provided
in Connecticut General Statute § 12-81f(b), the maximum
applicable amount to an unmarried person as provided in Connecticut
General Statutes § 12-81l.
C.
Disabled veterans may qualify for property tax exemptions pursuant
to Connecticut General Statutes § 12-81(20) and § 12-81(21).
D.
The Board of Selectman, by majority vote, has the discretion to adopt
changes to this article as it may be permitted, in the future, by
amendment to the statutes regarding veterans' tax relief.
A.
An application for a tax relief under this article shall be accompanied
by a copy of the applicant's filed federal income tax return
for the year immediately preceding, a properly executed IRS Form 4506
(request for copy of tax form), together with such other verification
of income, financial affidavits, and sworn schedule of assets as the
Tax Assessor may require.
B.
The applicant shall provide to the Tax Assessor evidence of service
in the armed forces by exhibiting to the Tax Collector an original
or certified copy of his honorable discharge, or in the absence of
such discharge or copy, by following the guidelines found in Connecticut
General Statute § 12-93.
C.
An application, together with such information required to determine eligibility for relief as stated in § 179-20, shall be filed with the Tax Assessor each year on or before October 1 in the year of application (except that, if October 1 shall fall on a Saturday, Sunday, or legal holiday, the date for filing such application shall be extended to the next business day after October 1). No extensions of time for filing said application will be provided.
D.
The relief provided under this article is in addition to any other
tax relief for which a veteran might qualify.
This article shall not be construed to conflict with any state
statute, rule or regulation.
