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General Assembly Raised Bill No. 5401
February Session, 2020
LCO No. 1915
Referred to Committee on VETERANS' AFFAIRS
Introduced by:
(VA)
AN ACT CONCERNING A PROPERTY TAX EXEMPTI ON FOR GOLD
STAR PARENTS AND SUR VIVING SPOUSES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Section 12-81ii of the general statutes is repealed and the 1
following is substituted in lieu thereof (Effective October 1, 2020, and 2
applicable to assessment years commencing on or after October 1, 2020): 3
(a) (1) Except as provided in subdivision (2) of this subsection, [any 4
municipality, upon approval by its legislative body, may] each 5
municipality shall provide that any parent whose child was killed in 6
action, or the surviving spouse of a person who was killed in action, 7
while performing active military duty with the armed forces, as defined 8
in subsection (a) of section 27-103, which parent or surviving spouse is 9
a resident of such municipality, shall be entitled to an exemption from 10
property tax, provided such parent's or surviving spouse's qualifying 11
income does not exceed (A) the maximum amount applicable to an 12
unmarried person as provided under section 12-81l, or (B) an amount 13
established by the municipality, not exceeding the maximum amount 14
under section 12-81l by more than twenty-five thousand dollars. The 15 Raised Bill No. 5401
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exemption provided for under this section shall be applied to the 16
assessed value of an eligible parent's or surviving spouse's property and 17
[, at the municipality's option, may] shall be in an amount up to twenty 18
thousand dollars or in an amount up to ten per cent of such assessed 19
value, whichever amount shall be greater. 20
(2) (A) If both parents of any such child killed in action while 21
performing active military duty with the armed forces are domiciled 22
together, only one such parent shall be entitled to an exemption from 23
property tax provided for under this section. 24
(B) The exemption provided for under this section shall be in addition 25
to any exemption to which an eligible parent or surviving spouse may 26
be entitled under section 12-81. No such eligible parent or surviving 27
spouse entitled to exemption under section 12-81f or 12-81g and this 28
section shall receive more than one such exemption. 29
(b) (1) Any parent whose child was killed in action, or the surviving 30
spouse of a person who was killed in action, while performing active 31
military duty with the armed forces and who claims an exemption from 32
taxation under this section shall give notice to the town clerk of such 33
municipality that he or she is entitled to such exemption. 34
(2) Any such parent or surviving spouse submitting a claim for such 35
exemption shall be required to file an application, on a form prepared 36
for such purpose by the assessor, not later than the assessment date with 37
respect to which such exemption is claimed, which application shall 38
include at least two affidavits of disinterested persons showing that the 39
deceased child or person was performing such active military duty, that 40
such deceased child or person was killed in action while performing 41
such active military duty and the relationship of such deceased child to 42
such parent, or such deceased person to such surviving spouse, 43
provided the assessor may further require such parent or surviving 44
spouse to be examined by such assessor under oath concerning such 45
facts. Each such application shall include a copy of such parent's or 46
surviving spouse's federal income tax return, or in the event such a 47 Raised Bill No. 5401
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return is not filed such evidence related to income as may be required 48
by the assessor, for the tax year of such parent or surviving spouse 49
ending immediately prior to the assessment date with respect to which 50
such exemption is claimed. Such town clerk shall record each such 51
affidavit in full and shall list the name of such parent or surviving 52
spouse claimant, and such service shall be performed by such town clerk 53
without remuneration. No assessor, board of assessment appeals or 54
other official shall allow any such claim for exemption unless evidence 55
as herein specified has been filed in the office of such town clerk. When 56
any such parent or surviving spouse has filed for such exemption and 57
received approval for the first time, such parent or surviving spouse 58
shall be required to file for such exemption biennially thereafter, subject 59
to the provisions of subsection (c) of this section. 60
(3) The assessor of such municipality shall annually make a certified 61
list of all such parents or surviving spouses who are found to be entitled 62
to exemption under the provisions of this section, which list shall be 63
filed in the town clerk's office, and shall be prima facie evidence that 64
such parents or surviving spouses whose names appear thereon are 65
entitled to such exemption as long as they continue to reside in such 66
municipality, [and as long as the legislative body of such municipality 67
continues to provide for such exemption,] subject to the provisions of 68
subsection (c) of this section. Such assessor may, at any time, require any 69
such parent or surviving spouse to appear before such assessor for the 70
purpose of furnishing additional evidence, provided, any such parent 71
or surviving spouse who by reason of disability is unable to so appear 72
may furnish such assessor a statement from such parent's or surviving 73
spouse's attending physician or an advanced practice registered nurse 74
certifying that such parent or surviving spouse is totally disabled and is 75
unable to make a personal appearance and such other evidence of total 76
disability as such assessor may deem appropriate. 77
(4) No such parent or surviving spouse may receive such exemption 78
until such parent or surviving spouse has proven his or her right to such 79
exemption in accordance with the provisions of this section, together 80
with such further proof as may be necessary under said provisions. 81 Raised Bill No. 5401
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Exemptions so proven shall take effect on the next succeeding 82
assessment day. 83
(c) Any such parent or surviving spouse who has submitted an 84
application and been approved in any year for the exemption provided 85
in this section shall, in the year immediately following approval, be 86
presumed to be qualified for such exemption. During the year 87
immediately following such approval, the assessor shall notify, in 88
writing, each parent or surviving spouse presumed to be qualified 89
pursuant to this subsection. If any such parent or surviving spouse has 90
qualifying income in excess of the maximum allowed under subsection 91
(a) of this section, such parent or surviving spouse shall notify the 92
assessor on or before the next filing date for such exemption and shall 93
be denied such exemption for the assessment year immediately 94
following and for any subsequent year until such parent or surviving 95
spouse has reapplied and again qualified for such exemption. Any such 96
parent or surviving spouse who fails to notify the assessor of such 97
disqualification shall make payment to the municipality in the amount 98
of property tax loss related to such exemption improperly taken. 99
This act shall take effect as follows and shall amend the following
sections:
Section 1 October 1, 2020, and
applicable to assessment
years commencing on or
after October 1, 2020
12-81ii
Statement of Purpose:
To require municipalities to provide a property tax exemption to eligible
Gold Star parents and surviving spouses.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
underlined.]