Connecticut § 12-81i - Municipal option to provide additional exemption for persons totally disabled and eligible for exemption under section 12-81.
Full text of Connecticut Connecticut General Statutes § 12-81i — Municipal option to provide additional exemption for persons totally disabled and eligible for exemption under section 12-81., with citation guidance and answers to common questions.
§ 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.
(b) Any person submitting a claim for the additional exemption as provided under subsection (a) of this section shall be required to file an application, on a form prepared for such purpose by the assessor, not later than the date of the assessment list with respect to which such additional exemption is claimed. Each such application shall include a copy of such person's federal income tax return, or in the event a return is not filed, such evidence related to income as may be required by the assessor for the tax year of such person ending immediately prior to the approval of a claim for such additional exemption.
(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.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-81i
What does Connecticut General Statutes § 12-81i cover?
Section 12-81i ("Municipal option to provide additional exemption for persons totally disabled and eligible for exemption under section 12-81.") is part of the Connecticut General Statutes, the codified statutory law of Connecticut. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Connecticut § 12-81i?
A common citation format is "Connecticut General Statutes § 12-81i" (Connecticut). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Connecticut law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Connecticut official source linked on this page or consult a licensed Connecticut attorney.
How does Connecticut § 12-81i apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Connecticut can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Connecticut.