[Adopted 2-23-1988]
[Amended 9-24-2002; 10-12-2004; 5-10-2005; 10-14-2014]
A.
The additional exemption from property tax permitted by C.G.S. § 12-81f
for veterans and their spouses pursuant to the provisions of Subdivision
(19) of C.G.S. § 12-81 is hereby authorized for those persons
who meet the eligibility requirements of said sections or whose income
does not exceed the applicable maximum income limits contained in
those eligibility requirements by more than $25,000. The maximum exemption
which may be granted to any individual pursuant to this section shall
be the greater of $10,000 or 10% of such assessed value.
B.
Effective for the October 1, 2014, Grand List and subsequent lists,
the additional exemption from property tax permitted by C.G.S. § 12-81g(b)
for veterans and their spouses pursuant to the provisions of Subdivision
(20) of C.G.S. § 12-81 is hereby authorized for those persons
who meet the eligibility requirements of said sections.
[Amended 1-10-1989; 11-14-2006]
Applications for exemptions shall be made biennially
in the period between February 1 and September 30 and shall be valid
with respect to the grand lists for two years in the manner specified
in C.G.S. § 12-81f and C.G.S. § 12-81g, as those sections
may be amended from time to time. For purposes of the October 1, 2006,
Grand List, however, the deadline for applications shall be extended
until February 20, 2007.
