Sec. 12-93. Veterans' exemptions; proof of claim.
Sec. 12-93. Veterans' exemptions; proof of claim. Any person who claims an
exemption from taxation under the provisions of section 12-81 or 12-82 by reason of
service in the Army, Navy, Marine Corps, Coast Guard or Air Force of the United States
shall give notice to the town clerk of the town in which he resides that he is entitled to
such exemption. Any person who has performed such service may establish his right
to such exemption by exhibiting to the town clerk an honorable discharge, or a certified
copy thereof, from such service or, in the absence of such discharge or copy, by appearing
before the assessors for an examination under oath, supported by two affidavits of disinterested persons, showing that the claimant so served and received an honorable discharge or is serving or, if he is unable to appear by reason of such service, he may
establish such right, until such time as he appears personally and exhibits his discharge
or copy, by forwarding to the town clerk annually a written statement, signed by the
commanding officer of his unit, ship or station or by some other appropriate officer, or
where such claimant is currently serving in an active theater of war or hostilities, by the
presentation of a notarized statement of a parent, guardian, spouse or legal representative
of such claimant, stating that he is personally serving and is unable to appear in person
by reason of such service, which statement shall be received before the assessment day
of the town wherein the exemption is claimed. The assessors shall report to the town
clerk all claims so established. Any person claiming exemption by reason of the service
of a relative as a soldier, sailor, marine or member of the Coast Guard or Air Force may
establish his right thereto by at least two affidavits of disinterested persons showing the
service of such relative, his honorable discharge or death in service, and the relationship
of the claimant to him; and the assessors may further require such person to be examined
by them under oath concerning such facts. The town clerk of the town where the honorable discharge or certified copy thereof and each affidavit is originally presented for
record shall record such discharge or certified copy or affidavits thereof in full and shall
list the names of such claimants and such service shall be performed by the town clerk
without remuneration therefor. Thereafter if any person entitled to such exemption
changes his legal residence, the town clerk in the town of former residence and in which
such honorable discharge or certified copy thereof or any such affidavit in respect to
such person was originally presented for record shall, upon request and payment of a
fee by such person to said town of former residence in an amount determined by the
town treasurer as necessary to cover the cost of such procedure, prepare and mail to the
town in which such person resides, a copy of the record of such discharge or certified
copy thereof or affidavits, or he may establish his right to such exemption in the town
in which he resides by exhibiting to the town clerk thereof the original discharge or a
certified copy thereof or such affidavits. Said clerk shall take therefrom sufficient data
to satisfy the exemption requirements of the general statutes and shall record the same
and shall note the town where the original complete recording of discharge papers was
made. No board of assessors or board of assessment appeals or other official shall allow
any such claim for exemption unless evidence as herein specified has been filed in the
office of the town clerk, provided, if any claim for exemption has been allowed by any
board of assessors or board of assessment appeals prior to July 1, 1923, the provisions
of this section shall not apply to such claim. Each claim granted prior to July 1, 1923,
shall be recorded with those presented subsequent thereto, and a list of such names,
alphabetically arranged, shall be furnished the assessors by the town clerk.
(1949 Rev., S. 1769; 1949, 1951, 1955, June, 1955, S. 1063d; 1963, P.A. 424, S. 1; 1969, P.A. 201, S. 1; P.A. 80-413,
S. 1, 2; P.A. 95-283, S. 42, 68.)
History: 1963 act changed date for filing claim; 1969 act allowed use of notarized statement of parent, guardian, spouse
or legal representative in lieu of personal statement signed by commanding officer when claimant is serving in active
theater of war or hostilities; P.A. 80-413 added provision re transfer of discharge by town clerk to new town of residence
when exempted person moves, effective May 27, 1980, and applicable in any town to assessment year commencing October
1, 1980, and each assessment year thereafter; P.A. 95-283 replaced board of tax review with board of assessment appeals,
effective July 6, 1995.
See Sec. 12-127 re abatement or refund of taxes upon proof of exempt status.
Cited. 135 C. 231.