CT SB00357

Municipalities may adopt two property tax exemption options for Gold Star parents (whose child was killed in action) and surviving spouses of military personnel killed in action: one with income limits and one without income consideration.

Income-limited exemption requires qualifying income not to exceed either the unmarried person maximum under section 12-81l or an amount set by the municipality up to $25,000 above that maximum.

No-income exemption allows municipalities to disregard applicant income entirely when determining eligibility.

Both exemption types apply up to $20,000 or 10% of assessed property value, at the municipality's option; only one parent receives the exemption if both parents are domiciled together.

Applicants must file biennial applications with the assessor, including at least two affidavits of disinterested persons and federal income tax returns (unless the municipality approved the no-income exemption option), with exemptions effective October 1, 2020.