§ 44-57. Additional exemption for veterans and spouses of low and moderate income.

(a)

Recognizing the extraordinary contributions and sacrifices of veterans in the national security and defense, the City Council hereby approves and adopts the provisions of C.G.S. § 12-81f.

(b)

Any veteran entitled to an exemption from property tax in accordance with C.G.S. § 12-81(19) shall be entitled to an additional exemption applicable to the assessed value of property up to the amount of ten thousand dollars ($10,000.00), provided such veteran's qualifying income does not exceed the applicable maximum amount as provided under C.G.S. § 12-81l by more than twenty-five thousand dollars ($25,000.00).

(c)

Any veteran's surviving spouse entitled to an exemption from property tax in accordance with C.G.S. § 12-81(22) shall be entitled to an additional exemption applicable to the assessed value of property up to the amount of ten thousand dollars ($10,000.00), provided such surviving spouse's qualifying income does not exceed the applicable maximum amount applicable to an unmarried person as provided under C.G.S. § 12-81l by more than twenty-five thousand dollars ($25,000.00).

(d)

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 an 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 (e) 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.

(e)

Any person who has submitted an application and been approved in any year for the additional exemption under subsection (b) or (c) of this section shall, in the year immediately following removal, 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 subsection (b) or (c) of this section, 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.

(f)

The City shall encumber four hundred thousand dollars ($400,000.00) annually, representing the aggregate amount to be made available in order to fund tax exemptions in accordance with the provisions of this section. The provisions of subsections (b) and (c) of this section notwithstanding, and subject to the foregoing four hundred thousand dollars ($400,000.00) aggregate limitation, the level of tax exemptions available hereunder shall be calculated by the Tax Assessor such that qualifying veterans and the qualifying surviving spouses of such veterans receive the maximum exemption allowed by law. In order to determine said maximum exemption, the Tax Assessor shall compare exemption calculations derived under those provisions of subsections (b) or (c) of this section with those derived under the provisions of C.G.S. § 12-81f allowing for exemptions of up to ten (10) percent of assessed property value.

(Code 1961, § 18-15; Ord. No. 313, 3-5-1985; Ord. No. 323, 2-4-1986; Ord. No. 370, 11-1-1988; Ord. No. 426, 9-4-1991; Ord. No. 585, 1-21-2003; Ord. No. 606, 1-26-2004; Ord. No. 645, 12-6-2005)