Conn. Agencies Regs. § 12-81g-1
As used in these regulations, the following terms have the meaning ascribed to them in this section.
"Claimant" means any person entitled to an exemption from property tax in accordance with subdivisions (19), (20), (21), (22), (23), (24), (25), or (26) of section 12-81 of the Connecticut General Statutes.
"Qualifying income" means (1) adjusted gross income as determined for purposes of the federal income tax plus any other income not included in such adjusted gross income, or (2) for claimants awarded a United States Department of Veterans Affairs disability rating of 100%, adjusted gross income as determined for purposes of the federal income tax.
"Secretary" means the Secretary of the Office of Policy and Management.
Conn. Agencies Regs. § 12-81g-1