New for 2025 Grand List: Property Tax Exemption for Veterans Who Are Permanently and Totally Disabled Based on A Service-Connected Disability Rating of One Hundred Per Cent

Who is eligible?

Veterans who have been determined by the United States Department of Veterans Affairs to be permanently and totally disabled based on a service-connected disability rating of one hundred per cent.

The surviving spouse of a Veteran who was entitled to the above exemption at the time of their death while such spouse remains a widow or widower.

The minor child of a Veteran who was entitled to the above exemption at the time of their death until such child turns eighteen.

What Property is eligible for Exemption?

1. A fractional share of a dwelling, including a condominium, a unit in a common interest community, and a mobile manufactured home, occupied by the Veteran as their primary residence, or lacking such residence;
2. A one motor vehicle owned by the Veteran that is garaged in this state. Or if the Veteran lacks such dwelling or motor vehicle in their name;
3. The dwelling or motor vehicle, as applicable, belonging to the Veteran’s spouse, who is domiciled with them.

What is a dwelling?

A dwelling is a building used exclusively as a place of residence. It does not include land or any outbuildings. Dwelling does not include any portion of the unit or structure used for commercial purposes or from which rental income is derived.

What is the application process?

The applicant must submit the form D-2 Permanently and Totally Disabled Veteran 100% Service-Connected Disability Rating Tax Exemption no later than January 1 for the proceeding October 1 Grand List.

In addition, the applicant must also provide proof from the United States Department of Veterans Affairs they are permanently and totally disabled based on a service-connected disability rating of one hundred per cent.

This exemption is available to honorably discharged veterans who served at least 90 days during a period of war. The claimant must file proof of honorable discharge (DD-214) on or before September 30 with the City Clerk.

This exemption is available to veterans who are deemed by the United States Veterans’ Administration to have suffered a disability. The claimant must file proof of honorable discharge (DD-214) prior to September 30 with the City Clerk and disability verification from the Veteran’s Affairs Regional office and submit it to our office prior to March 31^st.

Veterans Exemption Amounts

A person entitled to any veteran exemption above is eligible for additional veteran benefits, provided they meet the income requirements. The filing period is between February 1^st and October 1^st.

A person must have served in a combat or combat support role for the duration of a period of war lasting less than 90 days (i.e., the Invasions of Grenada and Panama) in order to qualify for a property tax exemption. A person must also have served in a combat or combat support role in Lebanon during the specified dates, in order to qualify for an exemption. An Armed Forces Expeditionary Medal is awarded to such individuals. Prior to June 8, 2009, the dates for service in Operation Earnest Will were February 1, 1987 to July 23, 1987; a person who established exemption eligibility on or before September 30, 2008 due to serving during those dates for an exemption on or before October 1, 2008 must have received an Armed Forces Expeditionary Medal.

A Connecticut resident, who is an active duty member of the armed forces on the assessment date, is eligible for the total exemption of one Connecticut registered motor vehicle. The application must be submitted on or before December 31^st of the year in which the taxes are due.

A non-Connecticut resident whose vehicle(s) is garaged in this state due to military orders is also entitled to an exemption.

A Connecticut resident, who is permanently and totally disabled, is eligible for a property tax exemption in the amount of 1,000. Application must be submitted on or before October 1^st.

An additional exemption of 1,000 is available to residents whose income is within the following:

2020 Income Limits

Application must be submitted on or before October 1^st.

A Connecticut resident, who is blind, is eligible for a property tax exemption in the amount of 3,000. The claimant must present an official certificate from a medical practitioner verifying his/her legal blindness on or before October 1^st.

An additional exemption of 2,000 is available to residents whose income is within the following:

2020 Income Limits

Application must be submitted on or before October 1^st.

A motor vehicle that has been modified to transport a disabled individual may be eligible for total exemption. Application must be made by the November 1st after which the July 1st taxes are due. A physical inspection of the vehicle by the Department of Assessment is required.