Municipal option to provide additional exemption for persons totally disabled and eligible for exemption under section 12-81.

(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. See Sec. 12-94a re state reimbursement for loss of tax revenue from totally disabled persons.