§ 12-81jj — Municipal option to provide exemption for veterans not eligible for certain other exemptions.

Connecticut § 12-81jj

• Jurisdiction: Connecticut
• Title 12: Taxation
• Ch. 203: Property Tax Assessment

Text

(a) Any municipality, upon approval by its legislative body, may provide that any veteran, as defined in subsection (a) of section 27-103, which veteran is a resident of such municipality and ineligible for an exemption from property tax under subdivisions (19) to (21), inclusive, of section 12-81, shall be entitled to an exemption from property tax, provided such veteran's qualifying income does not exceed (1) the applicable maximum amount as provided under section 12-81 l, or (2) an amount established by the municipality, provided such amount shall not be less than the applicable maximum amount under section 12-81 l. The exemption provided for under this section shall be applied to the assessed value of any such veteran's property and, at the municipality's option, may be in an amount up to five thousand dollars or in an amount up to five per cent of such assessed value. (b) (1) Any veteran described in subsection (a) of this section who claims an exemption from taxation under this section shall give notice to the town clerk of such municipality that he or she is entitled to such exemption. (2) Any such veteran submitting a claim for such 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 exemption is claimed, which application shall include (A) a certified copy of such veteran's military discharge document, as defined in section 1-219 , or (B) in the absence of such certified copy, at least two affidavits of disinterested persons showing that the claimant is a veteran as defined in section 27-103 , provided the assessor may further require such claimant to be examined by such assessor under oath concerning such facts. Each such application shall include a copy of such veteran'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 ending immediately prior to the assessment date with respect to which such exemption is claimed. Such town clerk shall record each such affidavit in full and shall list the name of such veteran, and such service shall be performed by such town clerk without remuneration. No assessor, board of assessment appeals or other official shall allow any such claim for exemption unless evidence as specified in this section has been filed in the office of such town clerk. Any such veteran who has filed for such exemption and received approval for the first time shall be required to file for such exemption biennially thereafter, subject to the provisions of subsection (c) of this section. (3) The assessor of such municipality shall annually make a certified list of all such veterans who are found to be entitled to exemption under the provisions of this section, which list shall be filed in the town clerk's office and shall be prima facie evidence that any such veteran whose name appears on such list is entitled to such exemption, subject to the provisions of subsection (c) of this section, as long as he or she continues to reside in such municipality and as long as the legislative body of such municipality continues to provide for such exemption. Such assessor may, at any time, require any such veteran to appear before such assessor for the purpose of furnishing additional evidence, provided any such veteran who, by reason of total disability, is unable to so appear may furnish such assessor a statement from such veteran's attending physician or an advanced practice registered nurse certifying that such veteran is totally disabled and unable to make a personal appearance and such other evidence of total disability as such assessor may deem appropriate. (4) No such veteran may receive such exemption until such veteran has proven his or her right to such exemption in accordance with the provisions of this section, together with such further proof as may be required under such provisions. Exemptions so proven shall take effect on the next succeeding assessment day. (c) Any such veteran who has submitted an application and been approved in any year for the exemption provided in 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 veteran presumed to be qualified pursuant to this subsection. If any such veteran has qualifying income in excess of the maximum allowed under subsection (a) of this section, such veteran 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 veteran has reapplied and again qualified for such exemption. Any such veteran who fails to notify the assessor of such disqualification shall make payment to the municipality in the amount of property tax loss related to such exemption improperly taken.

Legislative History

(P.A. 17-189, S. 3; P.A. 18-72, S. 43; 18-102, S. 2; P.A. 21-79, S. 17.) History: P.A. 17-189 effective October 1, 2017, and applicable to assessment years commencing on or after October, 1, 2017; P.A. 18-72 amended Subsec. (a)(1) to replace “the maximum amount applicable to an unmarried person,” with “the applicable maximum amount”, effective October 1, 2018, and applicable to assessment years commencing on or after October 1, 2018; P.A. 18-102 amended Subsec. (a)(2) to replace “not exceeding the maximum amount under section 12-81 l by more than twenty-five thousand dollars” with “provided such amount shall not be less than the applicable maximum amount under section 12-81 l ”, effective October 1, 2018, and applicable to assessment years commencing on or after October 1, 2018; P.A. 21-79 amended Subsec. (b)(2) to delete provision re honorable discharge or release under honorable conditions and add “is a veteran as defined in section 27-103,”, effective October 1, 2021, and applicable to assessment years commencing on or after October 1, 2021.