Town of Wallingford, CT
New Haven County
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Table of Contents
Table of Contents
[Adopted 9-12-2006 by Ord. No. 537[1]]
[1]
Editor's Note: This ordinance repealed former Art. II, Veterans Tax Exemption, adopted 3-23-2004 by Ord. No. 517.
A. 
Additional exemption. Any veteran entitled to an exemption from property tax in accordance with subdivision (19) of § 12-81 of the Connecticut General Statutes shall be entitled to an additional exemption applicable to the assessed value of property up to the amount of $10,000, provided such veteran's qualifying income does not exceed the applicable maximum amount as provided under § 12-81I of the Connecticut General Statutes as increased by the sum of $15,000.
B. 
Exemption for 100% disabled veterans. Effective for October 1, 2015 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.
[Added 6-9-2015 by Ord. No. 604[1]]
[1]
Editor's Note: This ordinance also redesignated former Subsections B through D as Subsections C through E, respectively.
C. 
Veteran's surviving spouse. Any veteran's surviving spouse entitled to an exemption from property tax in accordance with subdivision (22) of § 12-81 of the Connecticut General Statutes shall be entitled to an additional exemption applicable to the assessed value of property up to the amount of $10,000, provided such surviving spouse's qualifying income does not exceed the maximum amount applicable to an unmarried person as provided under § 12-81I of the Connecticut General Statutes as increased by the sum of $15,000.
D. 
Application process. Any such veteran or spouse submitting a claim for such additional exemption shall be required to file an application, 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, provided when an applicant has filed for such exemption and received approval for the first time, such applicant shall be required to file for such exemption biennially thereafter, subject to the provisions of § 203-2E of this article. Each such application shall include a copy of such veteran's or spouse'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 Assessor, for the tax year of such veteran or spouse ending immediately prior to the assessment date with respect to which such additional exemption is claimed.
E. 
Presumed qualified; notice and process when have excess income. Any person who has submitted application and been approved in any year for the additional exemption under § 203-2A or C of this article shall, in the year immediately following approval, be presumed to be qualified for such exemption. During the year immediately following such approval, the Assessor shall notify, in writing, each person presumed to be qualified pursuant to this section. If any such person has qualifying income in excess of the maximum allowed under said § 203-2A or C, such person shall notify the Assessor on or before the next filing date for such exemption and shall be denied such exemption for the assessment year immediately following and for any subsequent year until such person has reapplied and again qualified for such exemption. Any person who fails to notify the Assessor of such disqualification shall make payment to the Town of Wallingford in the amount of property tax related to the exemption improperly taken.