Sec. 12-81i. Municipal option to provide additional exemption for persons totally disabled and eligible for exemption under section 12-81.
Sec. 12-81i. Municipal option to provide additional exemption for persons totally disabled and eligible for exemption under section 12-81. (a) Any municipality,
upon approval by its legislative body, may provide that any person entitled to the exemption from property tax applicable to the assessed value of property up to the amount of
one thousand dollars, as provided under subdivision (55) of section 12-81, shall be
entitled to an additional exemption from such tax in an amount up to one thousand dollars
of such assessed value, provided such person's qualifying income does not exceed the
applicable maximum amount as provided under section 12-81l.
(b) 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.
(P.A. 85-294, S. 1, 2; P.A. 87-404, S. 4, 11.)
History: P.A. 85-294 effective June 4, 1985, and applicable to the assessment year in any municipality commencing
October 1, 1985, and thereafter; P.A. 87-404 amended Subsec. (a) by deleting 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.
See Sec. 12-94a re state reimbursement for loss of tax revenue from totally disabled persons.