AN ACT CONCERNING REVISIONS TO STATUTES RELATING TO MUNICIPAL PROPERTY TAX ASSESSMENT.

Substitute Senate Bill No. 362

Public Act No. 26-114

AN ACT CONCERNING REVISIONS TO STATUTES RELATING TO
MUNICIPAL PROPERTY TAX ASSESSMENT.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

Section 1. Subsections (b) and (c) of section 7 -100l of the general
statutes are repealed and the following is substituted in lieu thereof
(Effective October 1, 2026):
(b) On or before [May 1, 2019 ] September 1, 2027 , and not less than
annually thereafter, each town that possesses or contracts for services
for the creation or maintenance of a digital parcel file shall transmit such
file to the regional council of governments of which it is a member. If a
town is not a member of a council of governments, such file shall be
transmitted to the Secretary of the Office of Policy and Management.
The digital parcel file shall include, but need not be limited to: (1) Any
information from the assessor database that (A) uniquely identifies each
property in the digital parcel file, (B) identifies the size of each property,
(C) identifies the address of each property, (D) identifies the value of the
land, buildings and other improveme nts for each property, and (E)
identifies the year in which buildings were constructed for each
property; and (2) any other information deemed necessary by the
applicable regional council of governments.
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(c) On or before [July 1, 2019 ] October 1, 2027 , and annually
thereafter, each regional council of governments shall submit a report to
the Secretary of the Office of Policy and Management and, in accordance
with the provisions of section 11 -4a, to the joint standing committee of
the General Assembly having cognizance of matters relating to planning
and development, that lists each town that (1) has failed to provide its
digital parcel file, and (2) does not possess a digital parcel file.
Sec. 2. Section 12 -19b of the general statutes is repealed and the
following is substituted in lieu thereof (Effective July 1, 2026):
Not later than April first in any assessment year, any town, borough
or fire district to which a grant is payable under the provisions of section
12-18b or 12-19a shall provide the Secretary of the Office of Policy and
Management with the assessed valuatio n of the real property eligible
therefor as of the first day of October immediately preceding, adjusted
in accordance with any gradual increase in or deferment of assessed
values of real property implemented in accordance with section 12-62c,
which is required for computation of such grant. Any town, borough or
fire district that neglects to transmit to the secretary the assessed
valuation as required by this section shall forfeit two hundred fifty
dollars to the state, provided the secretary may waive such forfeiture in
accordance with procedures and standards adopted by regulati on in
accordance with chapter 54. Said secretary may, on or before the first
day of August of the state fiscal year in which such grant is payable,
reevaluate any such property when , in the secretary's judgment, the
valuation is inaccurate and shall notify such town, borough or fire
district of such reevaluation by [certified or registered mail ] electronic
mail or other electronic means . Any town, borough or fire district
aggrieved by the action of the secretary under the provisions of this
section may, not later than ten business days following receipt of such
notice, appeal to the secretary for a hearing concerning such
reevaluation. Such appeal shall be in writing and s hall include a
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statement as to the reasons for such appeal. The secretary shall, not later
than ten business days following receipt of such appeal, grant or deny
such hearing by notification in writing, including in the event of a
denial, a statement as to the reasons fo r such denial. Such notification
shall be sent by certified or registered mail. If any town, borough or fire
district is aggrieved by the action of the secretary following such hearing
or in denying any such hearing, the town, borough or fire district may
not later than ten business days after receiving such notice, appeal to the
superior court for the judicial district wherein such town, borough or
fire district is located. Any such appeal shall be privileged.
Sec. 3. Section 12 -20b of the general statutes is repealed and the
following is substituted in lieu thereof (Effective July 1, 2026):
Not later than April first in each year, any municipality to which a
grant is payable under the provisions of section 12 -18b or 12 -20a shall
provide the Secretary of the Office of Policy and Management with the
assessed valuation of the tax-exempt real property as of the immediately
preceding October first, adjusted in accordance with any gradual
increase in or deferment of assessed values of real property
implemented in accordance with section 12 -62c, which is required for
computation of such grant. Any municipality which neglects to transmit
to the Secretary of the Office of Policy and Management the assessed
valuation as required by this section shall forfeit two hundred fifty
dollars to the state, provided the secretary may waive such forfeiture in
accordance with procedures and standards adopted by regulation in
accordance with chapter 54. Said secretary may, on or before the first
day of August of the state fiscal year in which such grant is payable,
reevaluate any such property when, in his or her judg ment, the
valuation is inaccurate and shall notify such municipality of such
reevaluation by electronic mail or other electronic means . Any
municipality aggrieved by the action of said secretary under the
provisions of this section may, not later than ten business days following
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receipt of such notice, appeal to the secretary for a hearing concerning
such reevaluation, provided such appeal shall be in writing and shall
include a statement as to the reasons for such appeal. The secretary shall,
not later than ten business days foll owing receipt of such appeal, grant
or deny such hearing by notification in writing, including in the event
of a denial, a statement as to the reasons for such denial. If any
municipality is aggrieved by the action of the secretary following such
hearing or in denying any such hearing, the municipality may not later
than two weeks after such notice, appeal to the superior court for the
judicial district in which the municipality is located. Any such appeal
shall be privileged. If any recomputation is effect ed as the result of the
provisions of this section on or after the January first following the date
on which the municipality has provided the assessed valuation in
question, any adjustments to the amount due to any municipality for the
period for which such adjustments were made shall be made in the next
payment the Treasurer shall make to such municipality pursuant to this
section.
Sec. 4. Section 12 -40a of the general statutes is repealed and the
following is substituted in lieu thereof (Effective October 1, 2026):
(a) There shall be a committee for the purpose of establishing a
program and procedures for the training, examination and certification
of assessment personnel, appointed by the Secretary of the Office of
Policy and Management and consisting of seven members, six of whom
shall serve without pay and shall be appointed initially as follows: Two
members for two-year terms; two members for four-year terms; and two
members for six -year terms. No less than one member shall be from a
municipality with a population over fifty thousand, and no less than one
member shall be from a municipality with a population under five
thousand. The seventh member shall be [an employee of the Office of
Policy and Management, who shall have demonstrated competence in
Connecticut assessment practices ] the Secretary of the Office of Policy
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and Management, or the secretary's designee. The Secretary of the Office
of Policy and Management shall thereafter appoint two members every
two years for six-year terms. Each member of the committee, other than
the [representative from ] Secretary of the Office of Policy and
Management, or the secretary's designee, shall [, on and after July 1,
1984, be a person certified] be certified as a certified Connecticut
municipal assessor II pursuant to subsection (b) of this section and shall
have demonstrated competence in Connecticut assessment practices.
Each member of the committee, other than the [representative from ]
Secretary of the Office of Policy and Management, [appointed on or after
July 1, 1984 ] or the secretary's designee , shall be employed by a
municipality in the state in a position relating to the assessment of
property for the purposes of the property tax. Any member of the
committee, other than the Secretary of the Office o f Policy and
Management, or the secretary's designee, who ceases to be [an employee
of the Office of Policy and Management, or to be] certified as a certified
Connecticut municipal assessor II pursuant to subsection (b) of this
section [, as the case may be, ] shall cease to be a member of the
committee and the secretary shall appoint a replacement to fill the
remainder of the term. Said committee shall (1) elect its own chairman,
(2) adopt regulations, in accordance with the provisions of chapter 54,
for th e training, fees and examination of assessment personnel,
including, but not limited to, standards for the certification and
recertification of assessors, and (3) on or after May 27, 2022, amend such
regulations to ensure that such training and examination is readily
available online or at various locations throughout this state. Such
regulations may include requirements for any type of training or
experience, or combination thereof, the committee deems appropriate.
(b) Any person may participate in training on assessment practices
prescribed by said committee. Upon completion of the requirements
provided for in regulations adopted under subsection (a) of this section
and successful completion of any examination prescribe d by said
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committee, any person shall be recommended to the Secretary of the
Office of Policy and Management as a candidate for certification as a
certified Connecticut municipal assessor I or II . The Secretary of the
Office of Policy and Management shall certify any qualified candidate
recommended by said committee as a certified Connecticut municipal
assessor I or II and may rescind such certification for sufficient cause as
said secretary may determine. Such certification shall be valid for five
years from the dat e of issuance. Said secretary may certify a candidate
who has not completed such training provided such candidate has
experience in Connecticut assessment practices to such extent,
determined by said secretary, as to make it unnecessary to complete
such training; provided, such candidate shall be required to successfully
complete any examination prescribed by said committee.
Sec. 5. Subsection (b) of section 12 -55 of the general statutes is
repealed and the following is substituted in lieu thereof (Effective October
1, 2026):
(b) Prior to taking and subscribing to the oath upon the grand list, the
assessor or board of assessors shall equalize the assessments of property
in the town, if necessary, and make any assessment omitted by mistake
or required by law. The assessor or board o f assessors may increase or
decrease the valuation of any property as reflected in the last-preceding
grand list, or the valuation as stated in any personal property
declaration or report received pursuant to this chapter. In each case of
any increase in valuation of a property above the valuation of such
property in the last-preceding grand list, or the valuation, if any, stated
by the person filing such declaration or report, the assessor or board of
assessors shall mail a written notice of assessment increase to the last -
known address of the owner of the property the valuation of which has
increased. All such notices shall be subject to the provisions of
subsection (c) of this section. Notwithstanding the provisions of this
section, a notice of increase shall not be required in any year with respect
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to a registered motor vehicle the valuation of which has increased. [In
the year of a revaluation, the notice of increase sent in accordance with
subsection (f) of section 12 -62 shall be in lieu of the notice required by
this section.]
Sec. 6. Subsection (a) of section 12 -62 of the general statutes is
repealed and the following is substituted in lieu thereof (Effective October
1, 2026):
(a) As used in this chapter:
(1) "Assessor" means the person responsible for establishing property
assessments for purposes of a town's grand list and includes a board of
assessors;
(2) "Field review" means the process by which an assessor, a member
of an assessor's staff or person designated by an assessor examines each
parcel of real property in its neighborhood setting, compares observable
attributes to those listed on such parcel's co rresponding property
record, makes any necessary corrections based on such observation and
verifies that such parcel's attributes are accounted for in the valuation
being developed for a revaluation;
(3) "Full inspection" or "fully inspect" means to measure or verify the
exterior dimensions of a building or structure [and to enter and
examine] by (1) entering and examining the interior of such building or
structure in order to observe and record or verify the characteristics and
conditions thereof, provided permission to enter such interior is granted
by the property owner or an adult occupant , or (2) utilizing imaging
tools meeting the alternative to periodic on -site inspections guidance
published by the International Association of Assessing Officers;
(4) "Planning region" has the same meaning as provided in section 4-
124i;
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(5) "Real property" means all the property described in section 12-64;
(6) "Revaluation" or "revalue" means to establish the present true and
actual value of all real property in a town as of a specific assessment
date;
(7) "Revaluation zone" means one of five geographic areas in the state
established by the secretary utilizing the boundaries of the planning
regions;
(8) "Secretary" means the Secretary of the Office of Policy and
Management, or said secretary's designee; and
(9) "Town" means any town, consolidated town and city or
consolidated town and borough.
Sec. 7. Subsection (b) of section 12 -62a of the general statutes is
repealed and the following is substituted in lieu thereof (Effective October
1, 2026):
(b) Each such municipality shall assess all property for purposes of
the local property tax at a uniform rate of seventy per cent of present
true and actual value [, as determined under] or in accordance with the
manufacturer's suggested retail price, as applicable, pursuant to section
12-63, as amended by this act.
Sec. 8. Section 12 -62g of the general statutes is repealed and the
following is substituted in lieu thereof (Effective October 1, 2026):
In conjunction with each municipal revaluation of property in
accordance with section 12 -62, as amended by this act , each
municipality shall increase (1) the amount of the exemption granted
pursuant to subdivisions (19), (20), (21), (22), (23), (24), (25) and (26) of
section 12 -81, as amended by this act , and (2) the amount of the
exemption that each municipality may allow pursuant to section 12-81f,
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for such year and for each subsequent assessment year by multiplying
the amount of exemption in each of said subdivisions by a multiplier
determined by dividing the net taxable grand list as determined in
accordance with section 12-55, as amended by this act, for such year of
revaluation by the net taxable grand list of the last year as determined
in accordance with section 12 -55, as amended by this act, prior to such
revaluation and rounding off the product to the nearest integer.
Sec. 9. Subsection (a) of section 12 -63 of the 2026 supplement to the
general statutes is repealed and the following is substituted in lieu
thereof (Effective October 1, 2026, and applicable to assessment years
commencing on or after October 1, 2026):
(a) The present true and actual value of land classified as farm land
pursuant to section 12-107c, as forest land pursuant to section 12 -107d,
as open space land pursuant to section 12-107e, or as maritime heritage
land pursuant to section 12 -107g shall be based upon its current use
without regard to neighborhood land use of a more intensive nature,
provided in no event shall the present true and actual value of open
space land be less than it would be if such open space land comprised a
part of a tract or tracts of land classified as farm land pursuant to section
12-107c. The present true and actual value of all other property other
than motor vehicles valued pursuant to subdivision (7) of subsection (b)
of this section shall be deemed by all assessors and boards of assessment
appeals to be the fair market value thereof and not its value at a forced
or auction sale.
Sec. 10. Subdivision (2) of subsection (b) of section 12 -63 of the 2026
supplement to the general statutes is repealed and the following is
substituted in lieu thereof (Effective October 1, 2026, and applicable to
assessment years commencing on or after October 1, 2026):
(2) [Any municipality may, by ordinance, adopt the provisions of this
subsection to be applicable for the assessment year commencing
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October first of the assessment year in which a revaluation of all real
property required pursuant to section 12 -62 is performed in such
municipality, and for each assessment year thereafter. If so adopted, the]
The present true and actual value of tangible personal property, other
than motor vehicles, shall be determined in accordance with the
provisions of this subsection. If such property is purchased, its true and
actual value shall be established in relation to the cost of its acquisition,
including transportation and installation, and shall reflect depreciation
in accordance with the schedules set forth in subdivisions (3) to (6),
inclusive, of this subsection. If such property is developed and produced
by the owner of such property for a purpose other than wholesale or
retail sale or lease, its true and actual value shall be established in
relation to its cost of development, production and installation and shall
reflect depreciation in accordance with the schedules provided in
subdivisions (3) to (6), inclusive, of this subsection. The provisions of
this subsection shall not apply to property owned by a public service
company, as defined in section 16-1.
Sec. 11. Subdivision (7) of subsection (b) of section 12 -63 of the 2026
supplement to the general statutes is repealed and the following is
substituted in lieu thereof (Effective October 1, 2026, and applicable to
assessment years commencing on or after October 1, 2026):
(7) (A) Except as provided in subparagraph (B) of this subdivision,
for assessment years commencing on or after October 1, 2024, the
following schedule of depreciation shall be applicable with respect to
motor vehicles based on the manufacturer's suggested retail price of
such motor vehicles, provided no motor vehicle manufactured nineteen
or fewer years prior to the assessment year for which it is assessed shall
be assessed at an amount less than five hundred dollars:
Percentage of
Manufacturer's Suggested
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Age of Vehicle Retail Price

Up to year one Eighty-five per cent
Year two Eighty per cent
Year three Seventy-five per cent
Year four Seventy per cent
Year five Sixty-five per cent
Year six Sixty per cent
Year seven Fifty-five per cent
Year eight Fifty per cent
Year nine Forty-five per cent
Year ten Forty per cent
Year eleven Thirty-five per cent
Year twelve Thirty per cent
Year thirteen Twenty-five per cent
Year fourteen Twenty per cent
Years fifteen to nineteen Fifteen per cent
Years twenty and beyond [Not less than
five hundred dollars] Ten per
cent or five hundred dollars,
whichever is less

(B) For assessment years commencing on or after October 1, 2024, any
municipality may, by vote of its legislative body, or in a municipality
where the legislative body is a town meeting, by vote of its board of
selectmen, elect to apply the following modified schedule of
depreciation with respect to motor vehicles based on the manufacturer's
suggested retail price of such motor vehicles, provided no motor vehicle
manufactured nineteen or fewer years prior to the assessment year for
which it is assessed shall be assessed at an amount less than five
hundred dollars:
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Percentage of
Manufacturer's Suggested
Age of Vehicle Retail Price

Up to year one Ninety per cent
Year two Eighty-five per cent
Year three Eighty per cent
Year four Seventy-five per cent
Year five Seventy per cent
Year six Sixty-five per cent
Year seven Sixty per cent
Year eight Fifty-five per cent
Year nine Fifty per cent
Year ten Forty-five per cent
Year eleven Forty per cent
Year twelve Thirty-five per cent
Year thirteen Thirty per cent
Year fourteen Twenty-five per cent
Years fifteen to nineteen Twenty per cent
Years twenty and beyond [Not less than
five hundred dollars] Fifteen
per cent or five hundred
dollars, whichever is less

Any municipality that elects to apply the modified schedule of
depreciation described in this subparagraph shall, not later than
fourteen days after such election, notify the Secretary of the Office of
Policy and Management, in a form and manner prescribed by the
secretary, of such election and the first assessment year for which such
schedule shall be effective.
Sec. 12. Subdivisions (12) and (13) of subsection (b) of section 12-63 of
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the 2026 supplement to the general statutes are repealed and the
following is substituted in lieu thereof (Effective October 1, 2026, and
applicable to assessment years commencing on or after October 1, 2026):
(12) For assessment years commencing on or after October 1, [2024]
2026, for any commercial motor vehicle (A) that is modified, or (B) to
which is affixed an attachment designed, manufactured or modified to
be affixed to such motor vehicle, the assessor shall determine whether
to value such motor vehicle and any such modifications or attachments
to such motor vehicle pursuant to subdivision (7) of this subsection or
section [12-41] 12-71. The assessor shall determine valuation of any
modifications or attach ments to such motor vehicle based on whether
such modifications or attachments are intended to be permanently
affixed to such motor vehicle.
(13) Nothing in this subsection shall prevent any taxpayer from
appealing any (A) assessment made pursuant to this subsection if such
assessment does not accurately reflect the present true and actual value
of any item of such taxpayer's personal property, other than a motor
vehicle valued pursuant to subdivision (7) of this subsection, or (B)
determination of the manufacturer's suggested retail price used to value
a motor vehicle pursuant to this subsection.
Sec. 13. Subsection (f) of section 12 -71b of the general statutes is
repealed and the following is substituted in lieu thereof (Effective October
1, 2026, and applicable to assessment years commencing on or after October 1,
2026):
(f) Upon receipt by the assessor in any town of notice from the
Commissioner of Motor Vehicles, in a manner as prescribed by said
commissioner, with respect to any motor vehicle subject to property tax
in accordance with the provisions of this section and that has not been
entered in the taxable grand list of such town, such assessor shall
determine the value of such motor vehicle for purposes of property tax
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assessment and shall, for assessment years commencing (1) prior to
October 1, 2024, add such value to the taxable grand list in such town
for the immediately preceding assessment date, and (2) on or after
October 1, 2024, add such value to the taxable gran d list in such town.
The tax thereon shall be levied and collected by the tax collector. Such
property tax shall be payable not later than (A) the first day of [(A)]
February following the first day of January on which the owner of such
motor vehicle becom es liable for the payment of property tax, for
assessment years commencing prior to October 1, 2024, [and] (B) the first
day of the month succeeding the month in which such property tax
became due and payable, for assessment years commencing on [or after]
October 1, 2024 , and October 1, 2025, and (C) the date on which such
property tax is due and payable as determined in accordance with
section 12-146, for assessment years commencing on or after October 1,
2026, with respect to such motor vehicle in accorda nce with the
provisions of this section, subject to any determination in accordance
with section 12 -142 that such tax shall be due and payable in
installments.
Sec. 14. Subsection (b) of section 12 -71d of the general statutes is
repealed and the following is substituted in lieu thereof (Effective October
1, 2026, and applicable to assessment years commencing on or after October 1,
2026):
(b) [Not later than October 1, 2024, and annually thereafter, the
Secretary of the Office of Policy and Management shall, in consultation
with the Department of Motor Vehicles, establish guidelines for the
valuation of motor vehicles, which shall be used by ass essors in each
municipality in determining the use of motor vehicles for purposes of
property taxation.] The value for each motor vehicle shall be determined
by the schedule of depreciation described in subdivision (7) of
subsection (b) of section 12 -63, as amended by this act . The
determination of the assessed value of any vehicle for which a
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manufacturer's suggested retail price cannot be obtained for purposes
of the property tax assessment list in any municipality shall be the
responsibility of the assessor in such municipality, in consultation with
the Connecticut Association of Assessing Officers. Any appeal from the
findings of assessors concerning motor vehicle values shall be made in
accordance with provisions related to such appeals under this chapter.
Sec. 15. Subdivision (1) of subsection (a) of section 12 -117a of the
general statutes is repealed and the following is substituted in lieu
thereof (Effective October 1, 2026):
(a) (1) Any person, including any lessee of real property whose lease
has been recorded as provided in section 47-19 and who is bound under
the terms of such person's lease to pay real property taxes, claiming to
be aggrieved by the action of the board of tax review or the board of
assessment appeals, as the case may be, in any town or city may make
application, not later than two months after the date of the mailing of
notice of such action, in the nature of an appeal therefrom to the superior
court for th e judicial district in which such town or city is situated,
which shall be accompanied by a citation to such town or city to appear
before such court. Such citation shall be signed by the same authority
and such appeal shall be returnable at the same time and served and
returned in the same manner as is required in case of a summons in a
civil action. The authority issuing the citation shall take from the
applicant a bond or recognizance to such town or city, with surety, to
prosecute the application to eff ect and to comply with and conform to
the orders and decrees of the court in the premises. Any such application
shall be a preferred case, to be heard, unless good cause appears to the
contrary, at the first session, by the court or by a committee appointe d
by the court. The pendency of such application shall not suspend (A)
such town or city's authority to file a certificate continuing a tax lien, or
(B) an action by such town or city to collect not more than seventy -five
per cent of the tax so assessed or not more than ninety per cent of such
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tax with respect to any real property for which the assessed value is five
hundred thousand dollars or more, and upon which such appeal is
taken. If, during the pendency of such appeal, a new assessment year
begins, the applicant may amend the application as to any matter
therein, including an appeal for such new year, that is affected by the
inception of such new year and such applicant need not appear before
the board of tax review or board of assessment appeals, as the case may
be, to make such amendment effective.
Sec. 16. Subdivision (1) of subsection (f) of section 12 -170aa of the
general statutes is repealed and the following is substituted in lieu
thereof (Effective October 1, 2026):
(f) (1) Any homeowner, believing such homeowner is entitled to tax
reduction benefits under this section for any assessment year, shall
make application as required in subsection (e) of this section, to the
assessor of the municipality in which the homeowner resid es, for such
tax reduction at any time from February first to and including May
fifteenth of the year in which tax reduction is claimed. A homeowner
may make application to the [secretary] assessor prior to August
fifteenth of the claim year for an extension of the application period. The
[secretary] assessor may grant such extension in the case of extenuating
circumstance due to illness or incapacitation as evidenced by a
certificate signed by a physician, physician assistant or an advanced
practice registered nurse to that extent, or if the [secretary] assessor
determines there is good cause for doing so. Such application for tax
reduction benefits shall be submitted on a form prescribed and
furnished by the secretary to the assessor. In making app lication the
homeowner shall present to such assessor, in substantiation of such
homeowner's application, a copy of such homeowner's federal income
tax return, including a copy of the Social Security statement of earnings
for such homeowner, and that of su ch homeowner's spouse, if filed
separately, for such homeowner's taxable year ending immediately
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prior to the submission of such application, or if not required to file a
return, such other evidence of qualifying income in respect to such
taxable year as may be required by the assessor.
Sec. 17. Subdivision (19) of section 12 -81 of the 2026 supplement to
the general statutes is repealed and the following is substituted in lieu
thereof (Effective October 1, 2026, and applicable to assessment years
commencing on or after October 1, 2026):
(19) Subject to the provisions of sections 12 -89, 12 -90 and 12 -95,
property to the amount of one thousand dollars belonging to, or held in
trust for, (A) any resident of this state who is a veteran, as defined in
section 27-103, who was a member of the armed forces in service in time
of war, (B) any resident of this state who was a citizen of the United
States at the time of his enlistment and who was in the military or naval
service of a government allied or associated with that of the United
States during the Second World War and (1) received an honorable
discharge therefrom, (2) received a general discharge under honorable
conditions therefrom, or (3) received an other than honorable discharge
based on a qualifying condition, (C) any resident of this state who
served during the Second World War as a member of any armed force
of any government signatory to the United Nations Declaration of
January 1, 1942, and participated in armed conflict with an enemy of the
United States and who has been a citizen of the United States for at least
ten years and presents satisfactory evidence of such service, (D) any
resident of this state who served as a member of the crew of a merchant
vessel during the Second World War and is qualified with respect to
such service as a member of the group known as the "American
Merchant Marine in ocean -going service during the period of armed
conflict, December 7, 1941, to August 15, 1945", members of which are
deemed to be eligible for certain veterans benefits under a
determination in the United States Department of Defense, as recorded
in the Federal Register of February 1, 1988, provided such resident has
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received an armed forces discharge certificate from the Department of
Defense on the basis of such service, (E) any member of the armed forces
who was in service in time of war and is still in the service and by reason
of continuous service has not as yet received a discharge, (F) any person
who is retired from the armed forces after thirty years of service because
he has reached the age limit prescribed by law or because he suffers
from mental or physical disability, or (G) any person who is serving in
the armed services in time of war; or lacking said amount of property in
his own name, so much of the property belonging to, or held in trust for,
his spouse, who is domiciled with him, as is necessary to equal said
amount. For the purposes of this subdivision, "veteran", "armed forces"
and "service in time of war" have the same meanings as provided in
section 27-103;
Sec. 18. Subdivision (20) of section 12 -81 of the 2026 supplement to
the general statutes is repealed and the following is substituted in lieu
thereof (Effective October 1, 2026, and applicable to assessment years
commencing on or after October 1, 2026):
(20) (A) Subject to the provisions hereinafter stated, property not
exceeding three thousand five hundred dollars in amount shall be
exempt from taxation, which property belongs to, or is held in trust for,
any resident of this state who has served, or is serving, in the Army,
Navy, Marine Corps, Coast Guard, Air Force or Space Force of the
United States and (i) has a disability rating as determined by the United
States Department of Veterans Affairs amounting to ten per cent or
more of total disability, ot her than a determination of (I) being
permanently and totally disabled based on a service -connected
disability rating of one hundred per cent, or (II) in any municipality
providing the exemption under section 12 -81pp, having a service -
connected total disab ility based on individual unemployability,
provided such exemption shall be two thousand dollars in any case in
which such rating is between ten per cent and twenty-five per cent; two
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thousand five hundred dollars in any case in which such rating is more
than twenty -five per cent but not more than fifty per cent; three
thousand dollars in any case in which such rating is more than fifty per
cent but not more than seventy -five per cent; and three thousand five
hundred dollars in any case in which such resident has attained sixty -
five years of age or such rating is more than seventy-five per cent; or (ii)
is receiving a pension, annuity or compensation from the United States
because of the loss in service of a leg or arm or that which is considered
by the rules of the United States Pension Office or the Bureau of War
Risk Insurance the equivalent of such loss.
(B) If such veteran lacks such amount of property in such veteran's
name, so much of the property belonging to, or held in trust for, such
veteran's spouse, who is domiciled with such veteran, as is necessary to
equal such amount shall also be so exempt. When any veteran entitled
to an exemption under the provisions of this subdivision has died,
property belonging to, or held in trust for, such deceased veteran's
surviving spouse, while such spouse remains a widow or widower, or
belonging to or held in trust for such deceased veteran's minor children
during their minority, or both, while they are residents of this state, shall
be exempt in the same aggregate amount as that to which the disabled
veteran was or would have been entitled at the time of such vete ran's
death.
(C) No individual entitled to the exemption under this subdivision
and under one or more of subdivisions (19), (22), (23), (25) and (26) of
this section or sections 12-81pp and 12-81qq shall receive more than one
exemption.
(D) (i) No individual shall receive any exemption to which such
individual is entitled under this subdivision until such individual has
complied with section 12 -95 and has submitted proof of such
individual's disability rating, as determined by the United States
Department of Veterans Affairs, to the assessor of the town in which the
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exemption is sought. If there is no change to an individual's disability
rating, such proof shall not be required for any assessment year
following that for which the exemption under this subdivision is
granted initially. If the United States Department of Veterans Affairs
modifies a veteran's disability rating, such modification shall be deemed
a waiver of the right to the exemption under this subdivision until proof
of disability rating is submitted to the assessor and the right to such
exemption is estab lished as required initially, except that (I) if such
disability rating is modified to a determination that such veteran is
permanently and totally disabled based on a service -connected
disability rating of one hundred per cent, such veteran may seek the
exemption under subdivision (83) of this section, or (II) if such disability
rating is modified to a determination that such veteran has a service -
connected total disability based on individual unemployability and if
such veteran resides in a municipality t hat provides the exemption
under section 12 -81pp, such veteran may seek the exemption under
section 12-81pp.
(ii) Any individual who has been unable to submit evidence of
disability rating in the manner required by this subdivision, or who has
failed to submit such evidence as provided in section 12-95, may, when
such individual obtains such evidence, make application to the [tax
collector] assessor not later than one year after such individual obtains
such proof or not later than one year after the expiration of the time
limited in section 12-95, as the case may be, for abatement in case the tax
has not been paid, or for refund in case the whole tax has been paid, of
such part or the whole of such tax as represents the service exemption.
Such abatement or refund may be granted retroactively to include the
assessment day next succeeding the date as of which such pe rson was
entitled to such disability rating as determined by the United States
Department of Veterans Affairs, but in no case shall any abatement or
refund be made for a period greater than three years.
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(iii) The tax collector shall, after examination of such application, refer
the same, with the tax collector's recommendations thereon, to the board
of selectmen of a town or to the corresponding authority of any other
municipality, and shall certify to the amount of abatement or refund to
which the applicant is entitled. Upon receipt of such application and
certification, the selectmen or other duly constituted authority shall, in
case the tax has not been paid, issue a certificate of abatement or, in case
the whole tax has been paid, draw an order upon the treasurer in favor
of such applicant for the amount, without interest, that represents the
service exemption. Any action so taken by such selectmen or other
authority shall be a matter of record and the tax collector shall be
notified in writing of such action;
Sec. 19. Subdivision (74) of section 12 -81 of the 2026 supplement to
the general statutes is repealed and the following is substituted in lieu
thereof (Effective October 1, 2026, and applicable to assessment years
commencing on or after October 1, 2026):
(74) (A) (i) For a period not to exceed five assessment years following
the assessment year in which it is first registered, any new commercial
truck, truck tractor, tractor and semitrailer, and vehicle used in
combination therewith, which is used exclusively to transport freight for
hire and: Is either subject to the jurisdiction of the United States
Department of Transportation pursuant to Chapter 135 of Title 49,
United States Code, or any successor thereto, or would otherwise be
subject to said jurisdic tion except for the fact that the vehicle is used
exclusively in intrastate commerce; has a gross vehicle weight rating in
excess of twenty-six thousand pounds; and prior to August 1, 1996, was
not registered in this state or in any other jurisdiction but was registered
in this state on or after said date. (ii) For a period not to exceed five
assessment years following the assessment year in which it is first
registered, any new commercial truck, truck tractor, tractor and
semitrailer, and vehicle used in c ombination therewith, not eligible
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under subparagraph (A)(i) of this subdivision, that has a gross vehicle
weight rating in excess of fifty -five thousand pounds and was not
registered in this state or in any other jurisdiction but was registered in
this state on or after August 1, 1999. As used in this subdivision, "gross
vehicle weight rating" has the same meaning as provided in section 14 -
1;
(B) Any person who on October first in any year holds title to or is
the registrant of a vehicle for which such person intends to claim the
exemption provided in this subdivision shall file with the assessor or
board of assessors in the municipality in which t he vehicle is subject to
property taxation, on or before the first day of November in such year,
a written application claiming such exemption on a form prescribed by
the Secretary of the Office of Policy and Management. Such person shall
include infor mation as to the make, model, year and vehicle
identification number of each such vehicle, and any appurtenances
attached thereto, in such application. The person holding title to or the
registrant of such vehicle for which exemption is claimed shall furni sh
the assessor or board of assessors with such supporting documentation
as said secretary may require, including, but not limited to, evidence of
vehicle use, acquisition cost and registration. Failure to file such
application in this manner and form with in the time limit prescribed
shall constitute a waiver of the right to such exemption for such
assessment year, unless an extension of time is allowed as provided in
section 12-81k. Such application shall not be required for any assessment
year following that for which the initial application is filed, provided if
the vehicle is modified, such modification shall be deemed a waiver of
the right to such exemption until a new application is filed and the right
to such exemption is established as required initi ally. With respect to
any vehicle for which the exemption under this subdivision has
previously been claimed in a town other than that in which the vehicle
is registered on any assessment date, the person shall not be entitled to
such exemption until a new application is filed and the right to such
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exemption is established in said town;
(C) With respect to any vehicle which is not registered on the first day
of October in any assessment year and which is registered subsequent
to said first day of October in such assessment year, the value of such
vehicle for property tax exemption purposes shall be a pro rata portion
of the value determined in accordance with subparagraph (D) or (E) of
this subdivision, as applicable, to be determined by a ratio, the
numerator of which shall be the number of months from the date of such
registration, inclu ding the month in which registration occurs, to the
first day of October next succeeding and the denominator of which shall
be twelve. For purposes of this subdivision, "assessment year" means
the period of twelve full months commencing with October first each
year;
(D) For assessment years commencing prior to October 1, 2024,
notwithstanding the provisions of section 12 -71d, as amended by this
act, the assessor or board of assessors shall determine the value for each
vehicle with respect to which a claim for exemption under this
subdivision is approved, based on the vehicle's cost of acquisition,
including costs related to the modification of such vehicle, adjusted for
depreciation;
(E) For assessment years commencing on or after October 1, 2024, the
assessor or board of assessors shall determine the value for each vehicle,
with respect to which a claim for exemption under this subdivision is
approved, pursuant to the provisions of section 12-71d;
Sec. 20. Subdivision (83) of section 12 -81 of the 2026 supplement to
the general statutes is repealed and the following is substituted in lieu
thereof (Effective October 1, 2026, and applicable to assessment years
commencing on or after October 1, 2026):
(83) (A) (i) That fractional share of a dwelling, including a
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condominium, as defined in section 47-68a, a unit in a common interest
community, as defined in section 47 -202, and a mobile manufactured
home, as defined in section 12-63a, (I) that belongs to or is held in trust
for any resident of this state who has served in the Army, Navy, Marine
Corps, Coast Guard, Air Force or Space Force of the United States and
has 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, or that is possessed
by such a resident as a tenant for life or tenant for a term of years liable
for property tax under section 12 -48, and (II) that is occupied by such
resident as the resident's primary residence, or (ii) lacki ng such
residence, one motor vehicle that belongs to or is held in trust for such
resident and is garaged in this state. As used in this subdivision,
"dwelling" does not include any portion of the unit or structure used by
such resident for commercial purp oses or from which such resident
derives any rental income.
(B) If such resident lacks such dwelling or motor vehicle in such
resident's name, the dwelling or motor vehicle, as applicable, belonging
to or held in trust for such resident's spouse, or possessed by such
resident's spouse as a tenant for life or tenant for a term of years liable
for property tax under section 12 -48, who is domiciled with such
resident, shall be so exempt. When any resident entitled to an exemption
under the provisions of this subdivision has died, the dwelling or motor
vehicle, as applicable, belonging to or held in trust for such deceased
resident's surviving spouse, or possessed by such deceased res ident's
spouse as a tenant for life or tenant for a term of years liable for property
tax under section 12 -48, while such spouse remains a widow or
widower, or belonging to or held in trust for such deceased resident's
minor children during their minority, or both, while they are residents
of this state, shall be so exempt as that to which such resident was or
would have been entitled at the time of such resident's death.
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(C) No individual entitled to the exemption under this subdivision
and under one or more of subdivisions (19), (22), (23), (25) and (26) of
this section or sections 12-81pp and 12-81qq shall receive more than one
exemption.
(D) (i) No individual shall receive any exemption to which such
individual is entitled under this subdivision until such individual has
complied with section 12 -95, and has submitted proof of such
individual's determination by the United States Department of Veterans
Affairs, to the assessor of the town in which the exemption is sought. If
there is no change to an individual's determination, such proof shall not
be required for any assessment year following that for which the
exemption under this subdivisio n is granted initially. If the United
States Department of Veterans Affairs modifies an individual's
determination to other than permanently and totally disabled based on
a service -connected disability rating of one hundred per cent, such
modification shal l be deemed a waiver of the right to the exemption
under this subdivision. Any such individual whose determination was
modified to other than permanently and totally disabled based on a
service-connected disability rating of one hundred per cent may seek
the exemption under subdivision (20) of this section.
(ii) Any individual who has been unable to submit evidence of such
determination by the United States Department of Veterans Affairs in
the manner required by this subdivision, or who has failed to submit
such evidence as provided in section 12-95, may, when such individual
obtains such evidence, make application to the [tax collector] assessor
not later than one year after such individual obtains such proof or not
later than one year after the expiration of the time limited in section 12-
95, as the case may be, for abatement in case the tax has not been paid,
or for refund in case the whole tax or part of the tax has been paid. Such
abatement or refund may be granted retroactively to include the
assessment day next succeeding the date as of which such indiv idual
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was entitled to such determination by the United States Department of
Veterans Affairs, but in no case shall any abatement or refund be made
for a period greater than three years.
(iii) The tax collector shall, after examination of such application, refer
the same, with the tax collector's recommendations thereon, to the board
of selectmen of a town or to the corresponding authority of any other
municipality, and shall certify to the amou nt of abatement or refund to
which the applicant is entitled. Upon receipt of such application and
certification, the selectmen or other duly constituted authority shall, in
case the tax has not been paid, issue a certificate of abatement or, in case
the whole tax or part of the tax has been paid, draw an order upon the
treasurer in favor of such applicant for such amount, without interest.
Any action so taken by such selectmen or other authority shall be a
matter of record and the tax collector shall be notified in writing of such
action.
(E) For assessment years commencing on and after October 1, 2025,
any municipality may, by vote of its legislative body or, in a
municipality where the legislative body is a town meeting, by vote of
the board of selectmen, provide that, for any individual rece iving the
exemption under this subdivision for a dwelling described in
subparagraph (A)(i) of this subdivision, not more than two acres of the
lot upon which such dwelling sits shall be exempt from taxation.
(F) For assessment years commencing on and after October 1, 2025,
any municipality may, by vote of its legislative body or, in a
municipality where the legislative body is a town meeting, by vote of
the board of selectmen, provide that the surviving spouse of any
resident of this state who (i) had served in the Army, Navy, Marine
Corps, Coast Guard, Air Force or Space Force of the United States, (ii)
had been determined by the United States Department of Veterans
Affairs to be permanently and totally disabl ed based on a service -
connected disability rating of one hundred per cent, and (iii) died prior
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to October 1, 2024, but after a date to be determined by such legislative
body or board of selectmen, as applicable, shall, while such spouse
remains a widow or widower, be entitled to the exemption or
exemptions under this subdivision.
(G) Notwithstanding the provisions of this section, for assessment
years commencing on and after October 1, 2025, any municipality may,
by vote of its legislative body or, in a municipality where the legislative
body is a town meeting, by vote of the board of selectmen, limit the total
amount of the exemption or exemptions granted under this subdivision
to the median assessed valuation of residential real property in such
municipality.
Sec. 21. Section 12 -93 of the 2026 supplement to the general statutes
is repealed and the following is substituted in lieu thereof (Effective
October 1, 2026):
Any person who claims an exemption from taxation under the
provisions of section 12 -81, as amended by this act, or 12-82 by reason
of service in the Army, Navy, Marine Corps, Coast Guard, Air Force or
Space Force of the United States shall give notice to the town clerk of the
town in which he resides that he is entitled to such exemption. Any
person who has performed such service may establish his right to such
exemption by exhibiting to the town clerk (1) an honorable discharge,
(2) a general discharge under honorable conditions, or (3) an other than
honorable discharge based on a qualifying condition, as defined in
section 27-103, or a certified copy [thereof] of any such discharge, from
such service or, in the absence of such discharge or copy, by appearing
before the assessors for an examination under oath, supported by two
affidavits of disinterested persons, showing that the claimant is a
veteran, as defined in section 27 -103, or is serving or, if he is unable to
appear by reason of such service, he may establish such right, until such
time as he appears personally and exhibits his discharge or copy, by
forwarding to the town clerk annually a written statement, signed by
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the commanding officer of his unit, ship or station or by some other
appropriate officer, or where such claimant is currently serving in an
active theater of war or hostilities, by the presentation of a notarized
statement of a parent, guardian, spouse or legal representative of such
claimant, stating that he is personally serving and is unable to appear in
person by reason of such service, which statement shall be received
before the assessment day of the town wherein the exemption is
claimed. In the case of any person claiming exemption under
subdivision (83) of section 12-81, as amended by this act, such claimant
shall annually, not later than January first, submit such claim to the
assessors for approval, on an application form prepared for such
purpose by the Secretary of the Office of Policy and Management and to
be used for assessment years commencing on and after October 1, 2025,
which submission shall include [(1)] (A) all documentation necessary to
demonstrate that the resident described in subparag raph (A) of
subdivision (83) of section 12 -81, as amended by this act, has 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, and [(2)] (B) an attestation that
such claimant has not submitted, and will not submit, a claim for the
exemption under subdivision (83) of section 12 -81, as amended by this
act, in another town. The assessors shall report to the town clerk all
claims so established. Any person claiming exemption by reason of the
service of a relative as a soldier, sailor, marine or member of the Coast
Guard, Air Force or Space Force may establish his right thereto by at
least two affidavits of disinterested persons showing the service of such
relative, his [honorable] discharge or death in service, and the
relationship of the claimant to him; and the assessors may further
require such person to be examined by them under oath concerning
such facts. The town clerk of the town where the [honorable] discharge
or certified copy thereof and each affidavit is originally presented for
record shall record such discharge or certified copy or affidavits thereof
in full and shall list the names of such claimants and such service shall
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be performed by the town clerk without remuneration therefor.
Thereafter if any person entitled to such exemption changes his legal
residence, the town clerk in the town of former residence and in which
such [honorable] discharge or certified copy thereof or any such
affidavit in respect to such person was originally presented for record
shall, upon request and payment of a fee by such person to said town of
former residence in an amount determined by the town treasurer a s
necessary to cover the cost of suc h procedure, prepare and mail to the
town in which such person resides, a copy of the record of such
discharge or certified copy thereof or affidavits, or he may establish his
right to such exemption in the town in which he resides by exhibiting to
the town clerk thereof the original discharge or a certified copy thereof
or such affidavits. Said clerk shall take therefrom sufficient data to
satisfy the exemption requirements of the general statutes and shall
record the same and shall note the town where the original complete
recording of discharge papers was made. No board of assessors or board
of assessment appeals or other official shall allow any such claim for
exemption unless evidence as herein specified has been filed in the office
of the town clerk, provided, if any claim for exemption has been allowed
by any board of assessors or board of assessment appeals prior to July
1, 1923, the provisions of this section shall not apply to such claim. Each
claim granted prior to July 1, 1923, shall be recorded w ith those
presented subsequent thereto, and a list of such names, alphabetically
arranged, shall be furnished the assessors by the town clerk.
Sec. 22. (NEW) ( Effective October 1, 2026 ) When the final day
prescribed pursuant to chapter 203 of the general statutes for a taxpayer
to file any application or extension relating to the assessment of
property taxes falls on Saturday, Sunday or a legal holiday, as defined
in section 1-4 of the general statutes, such application or extension shall
be considered timely if it is filed or postmarked on the next day that is
not Saturday, Sunday or a legal holiday.
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Sec. 23. Section 12-120c of the general statutes is repealed. ( Effective
October 1, 2026)