Veterans’ Tax Relief

SECTION 1: PURPOSE

The purpose of this Ordinance is to assist veterans with their property taxes. Pursuant to §12-81 and §12-81f of the Connecticut General Statutes, the Town of Weston (“Town”) grants veterans benefits, in addition to those veterans’ benefits provided by the State of Connecticut, to eligible residents of the Town on the terms and conditions herein provided.

SECTION 2: DETERMINATION OF TAX RELIEF

A. Any veteran entitled to an exemption from property tax in accordance with Connecticut General Statutes §12-81(19), shall be entitled to an additional exemption applicable to the assessed value of such veteran’s property, in the amount of ten per cent of such assessed value, provided such veteran’s qualifying income does not exceed by more than $25,000, as provided in Connecticut General Statute §12-81f(a), the maximum applicable amount provided in Connecticut General Statute §12-81l.

B. Any veteran’s surviving spouse entitled to an exemption from property tax in accordance with Connecticut General Statutes §12-81(22), shall be entitled to an additional exemption applicable to the assessed value of surviving spouse’s property, in the amount of ten per cent of such assessed value, provided such surviving spouse’s qualifying income does not exceed by more than $25,000, as provided in Connecticut General Statute §12-81f(b), the maximum applicable amount to an unmarried person as provided in Connecticut General Statutes § 12-81l.

C. Disabled veterans may qualify for property tax exemptions pursuant to Connecticut General Statutes §12-81(20) and §12-81(21).

D. The Board of Selectman, by majority vote, has the discretion to adopt changes to this Ordinance as they may be permitted, in the future, by amendment to the statutes regarding veterans’ tax relief.

SECTION 3: APPLICATION

A. An application for a tax relief under this Ordinance shall be accompanied by a copy of the applicant’s filed federal income tax return for the year immediately preceding, a properly executed IRS Form 4506 (request for copy of tax form), together with such other verification of income, financial affidavits, and sworn schedule of assets as the tax collector may require.

B. The applicant shall provide to the tax collector evidence of service in the armed forces by exhibiting to the tax collector an original or certified copy of his honorable discharge, or in the absence of such discharge or copy, by following the guidelines found in Connecticut General Statute §12-93.

C. An application, together with such information required to determine eligibility for relief as stated in Section 2, shall be filed with the tax collector each year on or before May fifteenth in the year of application (except that, if May fifteenth shall fall on a Saturday, Sunday, or legal holiday, the date for filing such application shall be extended to the next business day after May fifteenth). No extensions of time for filing said application will be provided.

D. The relief provided under this Ordinance is in addition to any other tax relief which a veteran might qualify.

SECTION 4: NO CONFLICT WITH STATE STATUTE

This Ordinance shall not be construed to conflict with any state statute, rule or regulation.

SECTION 5: EFFECTIVE DATE

This Ordinance shall become effective on______, 2008.