Veteran's Exemption (Real Estate or Motor Vehicle)
Basic Veterans Exemption
With respect to the basic $3,000 veteran’s exemption granted under CGS §12-81(19). As of the October 1st assessment date, the veteran must:
1. Be a permanent resident of the State of Connecticut. You cannot be receiving property tax relief in another state. For example, it is illegal to simultaneously receive a Homestead Exemption in Florida and property tax relief in Connecticut.
2. Own the property or hold a tenancy for life or for a term of years, which makes the applicant liable for payment of taxes (CGS Sec. 12-48). The property must be the applicant’s primary residence (domicile).
3. Have provided the town clerk with a copy of the honorable discharge form (DD-214) by September 30th.
4. Have served at least 90 days during a time of war or recognized military conflict. See the Periods of War for eligibility. 100% disabled veterans do not have to meet the 90 day Period of War requirement.
This exemption is applied to the assessed value of real estate or motor vehicles and is also allowed on leased vehicles.
Disabled Veteran Exemption
The state also provides for additional exemptions to disabled veterans. Benefits above the basic $3,000 are determined by the percentage of disability a veteran may have. A copy of the disability rating slip from the United States Veterans Administration must be provided to the Assessor before the Board of the Assessment Appeals completes its duties in March (or April). Once the veteran reaches the age of 65, this exemption will increase as of the assessment date following his 65th birthday.
Surviving Spouse Rights
The surviving spouse of any person, who at time of such person’s death was entitled to and had the exemption, shall be entitled to the same exemption.
State Additional Veteran Exemption
Veterans must meet the basic criteria listed above and the State income limits. The State’s 2024 income requirements are $53,400 for a married couple and $43,800 for a single person. This exemption doubles the basic assessment exemption from $3,000 to $6,000. The exemption is also doubled for disabled veterans. The filing period is February 1 - October 1. An application must be filed at the assessor's office along with proof of income. Applicants must re-file every 2 years.
Local Additional Veteran Exemption - $10,000
Veterans filing for the Town Additional Veteran’s Exemption must meet the basic criteria (wartime service) and also the Town’s income limits. The filing period is February 1 - October 1. An application must be filed at the assessor's office along with proof of income. Applicants must re-file every 2 years. The Town’s 2024 income requirements are $81,400 for a married couple and $72,200 for a single person. The assessment exemption is $10,000.
Veterans with 100% Disability
A 100% disabled veterans income limit is $18,000 single and $21,000 married. If income total exceeds these amounts, benefit entitlement is base only.
Motor Vehicle Exemption for those Currently Serving in the Armed Forces
Residents of Connecticut can receive a total exemption on one vehicle if they are currently serving in the armed forces as of October 1st. Applicants must complete this application and provide proof of service in the form of a military ID or Military Orders. If able to present active military id, Commanding Officer signature not necessary. Paperwork must be filed by December 31st of the year the bill was issued.
Servicemembers Civil Relief Act
Personal property belonging to an active duty servicemember is not subject to tax by the taxing jurisdiction in which the property or the servicemember is located because of military orders. Enacted to protect servicemembers from the risk of double taxation occasioned by their temporary duty in a state other than their domicile. Complete this application if you have received a tax bill on your motor vehicle from your town of residence as well as the town in which you are stationed. There is no time limit for filing an exemption application under this act.