LCO No. 2158 1 of 5
General Assembly Raised Bill No. 357
February Session, 2020
LCO No. 2158
Referred to Committee on VETERANS' AFFAIRS
Introduced by:
(VA)
AN ACT CONCERNING EL IGIBILITY OF GOLD STAR PARENTS AND
SURVIVING SPOUSES FO R A PROPERTY TAX EXEMPTI ON.
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 Section 12-81ii of the general statutes is repealed and the 1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)] (3) of this subsection, 4
any municipality, upon approval by its legislative body, may provide 5
that any parent whose child was killed in action, or the surviving spouse 6
of a person who was killed in action, while performing active military 7
duty with the armed forces, as defined in subsection (a) of section 27-8
103, which parent or surviving spouse is a resident of such municipality, 9
shall be entitled to an exemption from property tax, provided such 10
parent's or surviving spouse's qualifying income does not exceed (A) the 11
maximum amount applicable to an unmarried person as provided 12
under section 12-81l, or (B) an amount established by the municipality, 13
not exceeding the maximum amount under section 12-81l by more than 14
twenty-five thousand dollars. The exemption provided for under this 15 Raised Bill No. 357
LCO No. 2158 2 of 5
section shall be applied to the assessed value of an eligible parent's or 16
surviving spouse's property and, at the municipality's option, may be in 17
an amount up to twenty thousand dollars or in an amount up to ten per 18
cent of such assessed value. 19
(2) Except as provided in subdivision (3) of this subsection, any 20
municipality, upon approval by its legislative body, may provide that 21
any parent whose child was killed in action, or the surviving spouse of 22
a person who was killed in action, while performing active military duty 23
with the armed forces, as defined in subsection (1) of section 27-103, 24
which parent or surviving spouse is a resident of such municipality, 25
shall be entitled to an exemption from property tax without 26
consideration of the income of such parent or surviving spouse. The 27
exemption provided for under this section shall be applied to the 28
assessed value of an eligible parent's or surviving spouse's property 29
and, at the municipality's option, may be in an amount up to twenty 30
thousand dollars or in an amount up to ten per cent of such assessed 31
value. 32
[(2)] (3) (A) If both parents of any such child killed in action while 33
performing active military duty with the armed forces are domiciled 34
together, only one such parent shall be entitled to an exemption from 35
property tax provided for under this section. 36
(B) The exemption provided for under this section shall be in addition 37
to any exemption to which an eligible parent or surviving spouse may 38
be entitled under section 12-81. No such eligible parent or surviving 39
spouse entitled to exemption under section 12-81f or 12-81g and this 40
section shall receive more than one such exemption. 41
(b) (1) Any parent whose child was killed in action, or the surviving 42
spouse of a person who was killed in action, while performing active 43
military duty with the armed forces and who claims an exemption from 44
taxation under this section shall give notice to the town clerk of such 45
municipality that he or she is entitled to such exemption. 46
(2) Any such parent or surviving spouse submitting a claim for such 47 Raised Bill No. 357
LCO No. 2158 3 of 5
exemption shall be required to file an application, on a form prepared 48
for such purpose by the assessor, not later than the assessment date with 49
respect to which such exemption is claimed, which application shall 50
include at least two affidavits of disinterested persons showing that the 51
deceased child or person was performing such active military duty, that 52
such deceased child or person was killed in action while performing 53
such active military duty and the relationship of such deceased child to 54
such parent, or such deceased person to such surviving spouse, 55
provided the assessor may further require such parent or surviving 56
spouse to be examined by such assessor under oath concerning such 57
facts. Each such application shall include a copy of such parent's or 58
surviving spouse's federal income tax return, or in the event such a 59
return is not filed such evidence related to income as may be required 60
by the assessor, for the tax year of such parent or surviving spouse 61
ending immediately prior to the assessment date with respect to which 62
such exemption is claimed to meet the requirements of subparagraphs 63
(A) and (B) of subdivision (1) of subsection (a) of this section. If a 64
municipality has approved the exemption under subdivision (2) of 65
subsection (a) of this section, such parent or surviving spouse shall not 66
be required to attach such parent's or surviving spouse's federal income 67
tax return or evidence related to income to such application. Such town 68
clerk shall record each such affidavit in full and shall list the name of 69
such parent or surviving spouse claimant, and such service shall be 70
performed by such town clerk without remuneration. No assessor, 71
board of assessment appeals or other official shall allow any such claim 72
for exemption unless evidence as herein specified has been filed in the 73
office of such town clerk. When any such parent or surviving spouse has 74
filed for such exemption and received approval for the first time, such 75
parent or surviving spouse shall be required to file for such exemption 76
biennially thereafter, subject to the provisions of subsection (c) of this 77
section. 78
(3) The assessor of such municipality shall annually make a certified 79
list of all such parents or surviving spouses who are found to be entitled 80
to exemption under the provisions of this section, which list shall be 81 Raised Bill No. 357
LCO No. 2158 4 of 5
filed in the town clerk's office, and shall be prima facie evidence that 82
such parents or surviving spouses whose names appear thereon are 83
entitled to such exemption as long as they continue to reside in such 84
municipality and as long as the legislative body of such municipality 85
continues to provide for such exemption, subject to the provisions of 86
subsection (c) of this section. Such assessor may, at any time, require any 87
such parent or surviving spouse to appear before such assessor for the 88
purpose of furnishing additional evidence, provided, any such parent 89
or surviving spouse who by reason of disability is unable to so appear 90
may furnish such assessor a statement from such parent's or surviving 91
spouse's attending physician or an advanced practice registered nurse 92
certifying that such parent or surviving spouse is totally disabled and is 93
unable to make a personal appearance and such other evidence of total 94
disability as such assessor may deem appropriate. 95
(4) No such parent or surviving spouse may receive such exemption 96
until such parent or surviving spouse has proven his or her right to such 97
exemption in accordance with the provisions of this section, together 98
with such further proof as may be necessary under said provisions. 99
Exemptions so proven shall take effect on the next succeeding 100
assessment day. 101
(c) Any such parent or surviving spouse who has submitted an 102
application and been approved in any year for the exemption provided 103
in this section shall, in the year immediately following approval, be 104
presumed to be qualified for such exemption. During the year 105
immediately following such approval, the assessor shall notify, in 106
writing, each parent or surviving spouse presumed to be qualified 107
pursuant to this subsection. If any such parent or surviving spouse has 108
qualifying income in excess of the maximum allowed under 109
subparagraph (A) or (B) of subdivision (1) of subsection (a) of this 110
section, such parent or surviving spouse shall notify the assessor on or 111
before the next filing date for such exemption and shall be denied such 112
exemption for the assessment year immediately following and for any 113
subsequent year until such parent or surviving spouse has reapplied 114
and again qualified for such exemption. Any such parent or surviving 115 Raised Bill No. 357
LCO No. 2158 5 of 5
spouse who fails to notify the assessor of such disqualification shall 116
make payment to the municipality in the amount of property tax loss 117
related to such exemption improperly taken. 118
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 permit municipalities, upon approval by their legislative bodies, to
disregard the income of Gold Star parents or surviving spouses when
determining eligibility for the property tax exemption.
[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.]