2005 Connecticut Code - Sec. 12-81i. Municipal option to provide additional exemption for persons totally disabled and eligible for exemption under section 12-81.
Sec. 12-81i. Municipal option to provide additional exemption for persons totally disabled and eligible for exemption under section 12-81. (a) Any municipality,
upon approval by its legislative body, may provide that any person entitled to the exemption from property tax applicable to the assessed value of property up to the amount of
one thousand dollars, as provided under subdivision (55) of section 12-81, shall be
entitled to an additional exemption from such tax in an amount up to one thousand dollars
of such assessed value, provided such person's qualifying income does not exceed the
applicable maximum amount as provided under section 12-81l.
(P.A. 85-294, S. 1, 2; P.A. 87-404, S. 4, 11.)
History: P.A. 85-294 effective June 4, 1985, and applicable to the assessment year in any municipality commencing October 1, 1985, and thereafter; P.A. 87-404 amended Subsec. (a) by deleting the specific description of qualifying income requirements and substituted in lieu thereof a reference to Sec. 12-81l as containing the qualifying income requirements, effective June 26, 1987, and applicable to the assessment year in any municipality commencing October 1, 1987, and each assessment year thereafter.
See Sec. 12-94a re state reimbursement for loss of tax revenue from totally disabled persons.
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