CT SB00918

Municipalities may approve a property tax exemption for parents whose children were killed in action during active military duty, or surviving spouses of military personnel killed in action, effective October 1, 2017

Eligible applicants must be residents of the municipality and have qualifying income not exceeding the amount under state statute section 12-81l, or an amount set by the municipality up to $25,000 above that limit

Exemption amount is at the municipality's option: either up to $20,000 or up to 10 percent of assessed property value

If both parents are domiciled together, only one may claim the exemption; exemption is in addition to other military-related exemptions but cannot be duplicated with exemptions under sections 12-81f or 12-81g

Applicants must file annually with the town clerk, providing two affidavits of disinterested persons and federal income tax returns; after initial approval, exemption is presumed qualified biennially unless the applicant's income exceeds the limit