ORDINANCE NUMBER SUPPLEMENTAL

AMENDING CHAPTER 220, ARTICLE V – ADDITIONAL VETERAN’S

PROPERTY TAX EXEMPTION

TO INCREASE THE AMOUNT OF ADDITIONAL EXEMPTION

WHEREAS, Ordinance Number 755 was adopted on May 1, 1995 to increase the qualifying income levels from $10,000. single and $12,000 married to $14,000 for a single veteran and $16,000 for a married veteran and extending the local exemption to surviving un-remarried spouses of veterans; and

WHEREAS, Public Act Number 02-137 (repealing §12-81 (a) and (b) and substituting new subsections) provides that a municipality may increase the additional local exemption from $1,000.00 to an amount up to $10,000.00; and

WHEREAS, the City of Stamford desires to extend an increase in the local property tax exemption to such qualified veterans;

NOW THEREFORE BE IT ORDAINED BY THE CITY OF STAMFORD THAT:

Section 220-13, Subsections A and B, of the Code of Ordinance be amended by the following:

Sec. 220-13. Exemption provided.

A. Pursuant to §12-81f(a) of the Connecticut General Statutes, as amended, any veteran entitled to an exemption from property tax in accordance with Subdivision (19) of § 12-81 of the Connecticut General Statutes, and subject to the provisions of §§ 12-89, 12-90 and 12-95 of the Connecticut General Statutes, shall be entitled to an additional exemption applicable to the assessed value of property up to the amount of one five thousand dollars ($1,000.) ($5,000.00), provided that said veteran's qualifying income does not exceed the applicable maximum limit. "Qualifying income" shall mean such veteran's adjusted gross income as determined for purposes of the federal income tax, plus any other income not included in such adjusted gross income, individually, if unmarried, or jointly with spouse if married, during the calendar year ending immediately preceding the filing of a claim for any such exemption. Such qualifying income may not exceed fourteen thousand dollars ($14,000.), if unmarried, or sixteen thousand dollars ($16,000.), jointly with spouse, if married.

B. Pursuant to § 12-81f(b) of the Connecticut General Statutes, as amended, any veteran's surviving spouse entitled to an exemption from property tax in accordance with Subdivision (22) of § 12-81 of the Connecticut General Statutes, and subject to the provisions of §§ 12-89, 12-90 and 12-95 of the Connecticut General Statutes, shall be entitled to an additional exemption applicable to the assessed value of property up to the amount of one five thousand dollars ($1,000.) ($5,000.00), provided that said surviving spouse remains a widow or widower and his or her qualifying income does not exceed the maximum limit applicable to an unmarried person, as provided above.

This ordinance shall take effect upon enactment and shall first apply to the October 1, 2002 Grand List.

Adopted 5-1-1995 as Ord. No. 755. Editor's note--This ordinance repealed former Art. V, Additional Veterans Property Tax Exemptions, adopted 5-2-1983 as Ord. No. 511.