Conn. Gen. Stat. § 12-81qq: Municipal option to provide exemption for surviving spouse, while remaining widow or widower, of person killed in action while performing active military duty.

(a) Any municipality, upon approval by its legislative body, may provide that the surviving spouse, while such person remains a widow or widower, of a person who was killed in action while performing active military duty with the armed forces, as defined in subsection (a) of section 27-103, which surviving spouse is a resident of such municipality, shall be entitled to an exemption from property tax on (1) that fractional share of a dwelling, including a condominium, as defined in section 47-68a, a unit in a common interest community, as defined in section 47-202, and a mobile manufactured home, as defined in section 12-63a, (A) that belongs to or is held in trust for such surviving spouse, or that is possessed by such a surviving spouse as a tenant for life or tenant for a term of years liable for property tax under section 12-48, and (B) that is occupied by such surviving spouse as the surviving spouse's primary residence, or (2) lacking such residence, one motor vehicle that belongs to or is held in trust for such surviving spouse and is garaged in this state. As used in this subsection, “dwelling” does not include any portion of the unit or structure used by such surviving spouse for commercial purposes or from which such surviving spouse derives any rental income.

(b) No surviving spouse entitled to the exemption under this section and under one or more of subdivisions (19), (20), (22), (23), (25), (26) and (83) of section 12-81, section 12-81ii or section 12-81pp shall receive more than one exemption.

(c) (1) A surviving spouse described in subsection (a) of this section who claims an exemption from taxation under this section shall give notice to the town clerk of such municipality that he or she is entitled to such exemption.

(2) Any such surviving spouse submitting a claim for such exemption shall be required to file an application, on a form prepared for such purpose by the assessor, not later than the assessment date with respect to which such exemption is claimed, which application shall include at least two affidavits of disinterested persons showing that the deceased person was performing such active military duty, that such deceased person was killed in action while performing such active military duty and the relationship of such deceased person to such surviving spouse, provided the assessor may further require such surviving spouse to be examined by such assessor under oath concerning such facts. Such town clerk shall record each such affidavit in full and shall list the name of such surviving spouse claimant, and such service shall be performed by such town clerk without remuneration. No assessor, board of assessment appeals or other official shall allow any such claim for exemption unless evidence as herein specified has been filed in the office of such town clerk. When any such surviving spouse has filed for such exemption and received approval for the first time, such surviving spouse shall be required to file for such exemption biennially thereafter.

(3) The assessor of such municipality shall annually make a certified list of all such surviving spouses who are found to be entitled to exemption under the provisions of this section, which list shall be filed in the town clerk's office, and shall be prima facie evidence that such surviving spouses whose names appear thereon are entitled to such exemption as long as they continue to reside in such municipality and as long as the legislative body of such municipality continues to provide for such exemption. Such assessor may, at any time, require any such surviving spouse to appear before such assessor for the purpose of furnishing additional evidence, provided, any such surviving spouse who by reason of disability is unable to so appear may furnish such assessor a statement from such surviving spouse's attending physician or an advanced practice registered nurse certifying that such surviving spouse is totally disabled and is unable to make a personal appearance and such other evidence of total disability as such assessor may deem appropriate.

(4) No such surviving spouse may receive such exemption until such surviving spouse has proven his or her right to such exemption in accordance with the provisions of this section, together with such further proof as may be necessary under said provisions. Exemptions so proven shall take effect on the next succeeding assessment day.

(d) Any such surviving spouse who has submitted an application and been approved in any year for the exemption provided in this section shall, in the year immediately following approval, be presumed to be qualified for such exemption. During the year immediately following such approval, the assessor shall notify, in writing, each surviving spouse presumed to be qualified pursuant to this subsection.

(e) (1) In any municipality that provides the exemption under subsections (a) to (d) of this section, such municipality may, upon approval by its legislative body, further provide that, for any individual receiving the exemption under said subsections for a dwelling described in subdivision (1) of subsection (a) of this section, not more than two acres of the lot upon which such dwelling sits shall be exempt from taxation.

(2) In any municipality that provides the exemption or exemptions under this section, such municipality may, upon approval of its legislative body, limit the total amount of the exemption or exemptions granted under this section to the median assessed valuation of residential real property in such municipality.