LEGAL NOTICE
Veteran's Tax Relief
ARTICLE V, §208 OF
THE NEWTOWN CODE
OF ORDINANCES
§ 208-16: Amount of
Exemption; income limits:
A.
Any veteran entitled to an
exemption from property tax in accordance with Subdivision 19 of §
12-81 of the Connecticut General Statutes shall be entitled to an
additional exemption, provided that such veteran's qualifying income
does not exceed $60,000 for a single veteran or $70,000 for a
married veteran beginning in the fiscal year 2026-2027. Qualifying
income levels are subject to change upon resolution by the
Legislative Council, which may base such changes on recommendations
to the Legislative Council from the office of the First Selectman.
Current modified income levels and corresponding maximum available
tax credits shall be made available to the public in the office of
the Tax Assessor. The exemption, in the greater amount of $20,000 or
10% of the assessed value of the property, shall be applied to the
assessed value of an eligible veteran's property.
B.
Effective for the assessment
year commencing October 1, 2015, and each assessment year
thereafter, the additional exemption from property tax permitted by
Connecticut General Statutes § 12-81g(b) for veterans and their
spouses pursuant to the provisions of Subdivision 20 of Connecticut
General Statutes § 12-81 is hereby authorized for those persons
who meet the eligibility requirements of said sections.
[Amended 8-17-2022]
§ 208-17: Exemption for
Surviving Spouses
Any veteran's surviving spouse
entitled to an exemption from property tax, in accordance with
Subdivision 22 of § 12-81, shall be entitled to an additional
exemption, provided that such surviving spouse's qualifying income
does not exceed $60,000 beginning in the fiscal year 2023-2024, or
the current qualifying income level set by resolution of the
Legislative Council in subsequent years. The exemption, in the
greater amount of $20,000 or 10% of the assessed value of the
property, shall be applied to the assessed value of an eligible
surviving spouse's property.
The Town of Newtown hereby
adopts the local options set forth in Conn. Gen. Stat. §12-81(83)(E)
and (F) as outlined herein.
For assessment years commencing
on and after October 1, 2026, any individual receiving the exemption
for a dwelling as outlined in Conn. Gen. Stat. §12-81(83), not
more than two (2) acres of land upon which such dwelling is situated
shall also be exempt from taxation.
For assessment years commencing
on and after October 1, 2026, any surviving spouse as defined in
Conn. Gen. Stat. §12-83(F), shall be entitled to the exemption
under Conn. Gen. Stat. §12-81(83), along with the local option
for not more than two acres of land as outlined above.
Pursuant to Conn. Gen. Stat.
12-81pp (§ 240 of Public Act 25-168), the Town of Newtown
hereby adopts the local option to grant a property tax exemption to
any veteran who has been determined by the United States Department
of Veterans Affairs to have a service-connected Total Disability
Based on Individual Unemployability (TDIU). Any veteran qualifying
under this section shall be entitled to receive the same property
tax exemption that is available to veterans who are permanently and
totally disabled under section 12-81(83) of the Connecticut General
Statutes, to the extent permitted by law and as outlined in Conn.
Gen. Stat. §12-81pp.
Any exemption granted under this
section shall be subject to the same scope, limitations, and
conditions applicable to exemptions for permanently and totally
disabled veterans. The additional local option for exemption of no
more than two acres of land adopted herein for permanently and
totally disabled veterans, is hereby adopted for TDIU veterans.
§ 208-18: Administration
The Assessor of the Town of
Newtown shall administer the veteran's tax exempt program as set
forth in C.G.S. § 12-81f, as amended, and C.G.S. § 12-81g,
as amended. The local option exemptions for land for permanently
and totally disabled veterans, surviving spouses of such veterans,
and TDIU veterans shall be administered in accordance with the
requirements set forth in Conn. Gen. Stat. §§12-81(83) and
12-81pp.
Laura Miller, Chair
Legislative Council
