Sec. 12-81l. Uniform income requirements for exemptions from property tax under sections 12-81f, 12-81g, 12-81i and 12-81j.
Sec. 12-81l. Uniform income requirements for exemptions from property tax
under sections 12-81f, 12-81g, 12-81i and 12-81j. Whenever used in sections 12-81f,
12-81g, 12-81i and 12-81j, "qualifying income" means, with respect to any person making application for exemption from property tax as provided under any of said sections,
such person's total adjusted gross income as determined for purposes of the federal
income tax plus any other income not included in such adjusted gross income, individually if unmarried, or jointly with spouse if married, during the calendar year ending
immediately preceding the filing of a claim for any such exemption, but does not include
veterans' disability payments. For purposes of determining eligibility for any of such
exemptions, such qualifying income may not exceed fourteen thousand dollars, if unmarried, or sixteen thousand dollars, jointly with spouse, if married, provided in no
event shall such maximum amounts of qualifying income with respect to any such person
be less than the maximum amount of such qualifying income in the case of a married
or unmarried person, whichever is applicable, under subsection (b) of section 12-170aa,
and in the event that such maximum qualifying income under this section is less than
the comparable amount under said subsection (b) of section 12-170aa for any assessment
year, such amount under this section shall be made equivalent to that under said subsection (b) of section 12-170aa for purposes of determining eligibility under this section
for such assessment year.
(P.A. 87-404, S. 1, 11; P.A. 06-153, S. 1.)
History: P.A. 87-404, S. 1 effective June 26, 1987, and applicable to the assessment year in any municipality commencing
October 1, 1987, and each assessment year thereafter; P.A. 06-153 redefined "qualifying income" to exclude veterans'
disability payments.