Sec. 12-81f. Municipal option to provide additional exemption for veterans or spouses eligible for exemption under section 12-81.
Sec. 12-81f. Municipal option to provide additional exemption for veterans
or spouses eligible for exemption under section 12-81. (a) Any municipality, upon
approval by its legislative body, may provide that any veteran entitled to an exemption
from property tax in accordance with subdivision (19) of section 12-81 shall be entitled
to an additional exemption, provided such veteran's qualifying income does not exceed
(1) the applicable maximum amount as provided under section 12-81l, or (2) an amount
established by the municipality, not exceeding the maximum amount under said section
12-81l by more than twenty-five thousand dollars. The exemption provided for under
this subsection shall be applied to the assessed value of an eligible veteran's property
and, at the option of the municipality, may be an amount up to ten thousand dollars or
an amount up to ten per cent of such assessed value.
(b) Any municipality, upon approval by its legislative body, may provide that any
veteran's surviving spouse entitled to an exemption from property tax in accordance
with subdivision (22) of section 12-81 shall be entitled to an additional exemption,
provided such surviving spouse's qualifying income does not exceed (1) the maximum
amount applicable to an unmarried person as provided under section 12-81l, or (2) an
amount established by the municipality, not exceeding the maximum amount under said
section 12-81l by more than twenty-five thousand dollars. The exemption provided for
under this subsection shall be applied to the assessed value of an eligible surviving
spouse's property and, at the municipality's option, may be in an amount up to ten
thousand dollars or in an amount up to ten per cent of such assessed value.
(c) 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 subsection (d) of this section. 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.
(d) Any person who has submitted an application and been approved in any year
for the additional exemption under subsection (a) or (b) of this section 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 subsection. If any such person
has qualifying income in excess of the maximum allowed under said subsection (a) or
(b), 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 municipality in the amount of property tax loss related to the
exemption improperly taken.
(P.A. 82-318, S. 1, 3; P.A. 83-361, S. 2, 3; P.A. 84-486, S. 1, 2; P.A. 85-432, S. 1, 3; P.A. 87-404, S. 2, 11; P.A. 91-400, S. 1, 5; P.A. 02-137, S. 11; P.A. 03-44, S. 1; P.A. 04-257, S. 19.)
History: P.A. 82-318 effective June 9, 1982, and applicable to assessment years in municipalities commencing October
1, 1982, and thereafter; P.A. 83-361 increased the allowable income from $12,000 to $14,000 for a married veteran and
from $10,000 to $12,000 for an unmarried veteran and deleted requirement that application be filed not later than 60 days
before assessment date with respect to which exemption is claimed, allowing filing not later than such assessment date,
effective July 1, 1983, and applicable to the assessment year in any municipality commencing October 1, 1983, and each
assessment year thereafter; P.A. 84-486 inserted new Subsec. (b) allowing exemption at municipal option for surviving
spouse of veteran, relettering and amending former Subsec. (b) accordingly, effective July 1, 1984, and applicable to the
assessment year in any municipality commencing October 1, 1984, and each assessment year thereafter; P.A. 85-432
amended Subsec. (a) to clarify that the exemption from property tax at local option for property of veterans is an exemption
of value up to $1,000 and not a reduction in tax to that amount; P.A. 87-404 deleted the specific description of qualifying
income requirements and substituted in lieu thereof a reference to Sec. 12-81l as containing the qualifying income requirements, effective June 26, 1987, and applicable to the assessment year in any municipality commencing October 1, 1987,
and each assessment year thereafter; P.A. 91-400 amended Subsec. (c) and added Subsec. (d) to provide for biennial
reapplication, effective October 1, 1991, and applicable to assessment years of municipalities commencing on or after that
date; P.A. 02-137 amended Subsecs. (a) and (b) to increase additional exemption amount from $1,000 to $10,000, effective
July 1, 2002; P.A. 03-44 amended Subsecs. (a) and (b) to add provisions re qualifying income amount established by
municipality and re municipal option for amount of exemption and make conforming changes, effective July 1, 2003, and
applicable to assessment years commencing on or after October 1, 2003; P.A. 04-257 made a technical change in Subsec.
(d), effective June 14, 2004.