Town of Stratford, CT Article VII Tax Exemption for Certain Disabled Persons

[Adopted 3-10-2003 by Ord. No. 03-03]

§ 191-17 Exemption granted; application for exemption.

Pursuant to Section 12-81i of the Connecticut General Statutes:

A. Qualifications for exemption. The following property shall be exempt from taxation, provided that such resident's qualifying income does not exceed the applicable maximum amount as provided under Section 12-81L of the Connecticut General Statutes:

(1) Property to the amount of $1,000 of assessed value belonging to, or held in trust for, any resident of the Town of Stratford who:

(a) Is eligible, in accordance with applicable federal regulations, to receive permanent total disability benefits under Social Security;

(b) Has not been engaged in employment covered by Social Security and accordingly has not qualified for benefits thereunder but who has become qualified for permanent total disability benefits under any federal, state or local government retirement or disability plan, including the Railroad Retirement Act and any government-related teacher's retirement plan, determined by the Secretary of the Office of Policy and Management to contain requirements in respect to qualification for such permanent total disability benefits which are comparable to such requirements under Social Security; or

(c) Has attained age 65 or over and would be eligible in accordance with applicable federal regulations to receive permanent total disability benefits under Social Security or any such federal, state or local government retirement or disability plan as described in Subsection A(1)(b) of this section, except that such resident has attained age 65 or over and accordingly is no longer eligible to receive benefits under the disability benefit provisions of Social Security or such other plan because of payments received under retirement provisions thereof; or

(2) Lacking said amount of property in his own name, so much of the property belonging to, or held in trust for, his spouse, who is domiciled with him, as is necessary to equal said amount.

B. The benefits of Subsection A of this section shall be in addition to that benefit conferred by Section 12-81(55) of the Connecticut General Statutes.

C. Any person submitting a claim for the additional exemption as provided under Subsection A of this section shall be required to file an application, on a form prepared for such purpose by the Assessor, not later than the date of the assessment list with respect to which such additional exemption is claimed. Each such application shall include a copy of such person's federal income tax return, or in the event a return is not filed, such evidence related to income as may be required by the Assessor for the tax year of such person ending immediately prior to the approval of a claim for such additional exemption.