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Town of Old Lyme, CT
New London County
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Table of Contents
Table of Contents
[Adopted 9-27-1982]
This article is adopted pursuant to the provisions of Public Act No. 82-318 of the General Assembly of the State of Connecticut.[1]
[1]
Editor's Note: See C.G.S. § 12-81f.
A. 
Any veteran entitled to an exemption from property tax in accordance with C.G.S. § 12-81(19) shall be entitled to an additional exemption from such tax in the amount of $1,000, provided 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 $12,000 if such veteran is married or not more than $10,000 if such veteran is not married.
B. 
Any such veteran submitting a claim for such additional exemption shall be required to file an application on a form prepared for such purpose by the Town Assessor not later than 60 days preceding 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 a return is not filed, such evidence related to income as may be required by the Town Assessor for the tax year of such veteran ending immediately prior to the assessment date with respect to which such additional exemption is claimed.
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 Old Lyme, occupied as his or her domicile, shall be fully exempt from property taxes levied by the Town of Old Lyme if he or she is a veteran who served in the Army, Navy, Marine Corps, Coast Guard or Air Force of the United States and has received financial assistance for specially adapted housing under the provisions of Section 801 of Title 38 of the United States Code and has applied such assistance toward the acquisition of such dwelling house. The same exemption shall also apply with respect to housing units owned by the unremarried surviving spouse of such veteran or by such veteran and spouse while occupying such premises as a residence.
This article is effective 15 days after publication and shall be applicable with respect to the assessment year commencing October 1, 1982, and each assessment year thereafter.