Read the full stored bill text
LCO No. 2294 1 of 12
General Assembly Raised Bill No. 378
February Session, 2026 LCO No. 2294
Referred to Committee on VETERANS' AND MILITARY
AFFAIRS
Introduced by:
(VA)
AN ACT CONCERNING CERTAIN PROPERTY TAX EXEMPTIONS FOR
DISABLED VETERANS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Subdivision (83) of section 12-81 of the 2026 supplement to 1
the general statutes is repealed and the following is substituted in lieu 2
thereof (Effective October 1, 2026, and applicable to assessment years 3
commencing on or after October 1, 2026): 4
(83) (A) (i) That fractional share of a dwelling, including a 5
condominium, as defined in section 47-68a, a unit in a common interest 6
community, as defined in section 47 -202, and a mobile manufactured 7
home, as defined in section 12 -63a, and the lot upon which such 8
dwelling sits, not to exceed two acres thereof, (I) that belongs to or is 9
held in trust for any resident of this state who has served in the Army, 10
Navy, Marine Corps, Coast Guard, Air Force or Space Force of the 11
United States and has been determined by the United States Department 12
of Veterans Affairs to be permanently and totally disabled based on a 13
service-connected disability rating of one hundred per cent, or that is 14
Raised Bill No. 378
LCO No. 2294 2 of 12
possessed by such a resident as a tenant for life or tenant for a term of 15
years liable for property tax under section 12-48, and (II) that is occupied 16
by such resident as the resident's primary residence, or (ii) lacking such 17
residence, one motor vehicle that belongs to or is held in trust for such 18
resident and is garaged in this state. As used in this subdivision, 19
"dwelling" does not include any portion of the unit or structure used by 20
such resident for commercial purposes or from which such resident 21
derives any rental income. 22
(B) If such resident lacks such dwelling or motor vehicle in such 23
resident's name, the dwelling or motor vehicle, as applicable, belonging 24
to or held in trust for such resident's spouse, or possessed by such 25
resident's spouse as a tenant for life or tenant for a term of years liable 26
for property tax under section 12 -48, who is domiciled with such 27
resident, shall be so exempt. When any resident entitled to an exemption 28
under the provisions of this subdivision has died, the dwelling or motor 29
vehicle, as applicable, belonging to or held in trust for such deceased 30
resident's surviving spouse, or possessed by such deceased resident's 31
spouse as a tenant for life or tenant for a term of years liable for property 32
tax under section 12 -48, while such spouse remains a widow or 33
widower, or belonging to or held in trust for such deceased resident's 34
minor children during their minority, or both, while they are residents 35
of this state, shall be so exempt as that to which such resident was or 36
would have been entitled at the time of such resident's death. 37
(C) No individual entitled to the exemption under this subdivision 38
and under one or more of subdivisions (19), (22), (23), (25) and (26) of 39
this section or sections 12 -81pp, as amended by this act, and 12-81qq 40
shall receive more than one exemption. 41
(D) [(i)] No individual shall receive any exemption to which such 42
individual is entitled under this subdivision until such individual has 43
complied with section 12 -95, and has submitted proof of such 44
individual's determination by the United States Department of Veterans 45
Affairs, to the assessor of the town in which the exemption is sought. If 46
Raised Bill No. 378
LCO No. 2294 3 of 12
there is no change to an individual's determination, such proof shall not 47
be required for any assessment year following that for which the 48
exemption under this subdivision is granted initially. If the United 49
States Department of Veterans Affairs modifies an individual's 50
determination to other than permanently and totally disabled based on 51
a service -connected disability rating of one hundred per cent, such 52
modification shall be deemed a waiver of the right to the exemption 53
under this subdivision. Any such individual whose determination was 54
modified to other than permanently and totally disabled based on a 55
service-connected disability rating of one hundred per cent may seek 56
the exemption under subdivision (20) of this section. 57
[(ii) Any individual who has been unable to submit evidence of such 58
determination by the United States Department of Veterans Affairs in 59
the manner required by this subdivision, or who has failed to submit 60
such evidence as provided in section 12-95, may, when such individual 61
obtains such evidence, make application to the tax collector not later 62
than one year after such individual obtains such proof or not later than 63
one year after the expiration of the time limited in section 12 -95, as the 64
case may be, for abatement in case the tax has not been paid, or for 65
refund in case the whole tax or part of the tax has been paid. Such 66
abatement or refund may be granted retroactively to include the 67
assessment day next succeeding the date as of which such individual 68
was entitled to such determination by the United States Department of 69
Veterans Affairs, but in no case shall any abatement or refund be made 70
for a period greater than three years. 71
(iii) The tax collector shall, after examination of such application, refer 72
the same, with the tax collector's recommendations thereon, to the board 73
of selectmen of a town or to the corresponding authority of any other 74
municipality, and shall certify to the amount of abatement or refund to 75
which the applicant is entitled. Upon receipt of such application and 76
certification, the selectmen or other duly constituted authority shall, in 77
case the tax has not been paid, issue a certificate of abatement or, in case 78
the whole tax or part of the tax has been paid, draw an order upon the 79
Raised Bill No. 378
LCO No. 2294 4 of 12
treasurer in favor of such applicant for such amount, without interest. 80
Any action so taken by such selectmen or other authority shall be a 81
matter of record and the tax collector shall be notified in writing of such 82
action. 83
(E) For assessment years commencing on and after October 1, 2025, 84
any municipality may, by vote of its legislative body or, in a 85
municipality where the legislative body is a town meeting, by vote of 86
the board of selectmen, provide that, for any individual receiving the 87
exemption under this subdivision for a dwelling described in 88
subparagraph (A)(i) of this subdivision, not more than two acres of the 89
lot upon which such dwelling sits shall be exempt from taxation.] 90
[(F)] (E) For assessment years commencing on and after October 1, 91
2025, any municipality may, by vote of its legislative body or, in a 92
municipality where the legislative body is a town meeting, by vote of 93
the board of selectmen, provide that the surviving spouse of any 94
resident of this state who (i) had served in the Army, Navy, Marine 95
Corps, Coast Guard, Air Force or Space Force of the United States, (ii) 96
had been determined by the United States Department of Veterans 97
Affairs to be permanently and totally disabled based on a service -98
connected disability rating of one hundred per cent, and (iii) died prior 99
to October 1, 2024, but after a date to be determined by such legislative 100
body or board of selectmen, as applicable, shall, while such spouse 101
remains a widow or widower, be entitled to the exemption or 102
exemptions under this subdivision. 103
[(G)] (F) Notwithstanding the provisions of this section, for 104
assessment years commencing on and after October 1, 2025, any 105
municipality may, by vote of its legislative body or, in a municipality 106
where the legislative body is a town meeting, by vote of the board of 107
selectmen, limit the total amount of the exemption or exemptions 108
granted under this subdivision to the median assessed valuation of 109
residential real property in such municipality. 110
Raised Bill No. 378
LCO No. 2294 5 of 12
Sec. 2. Section 12-81pp of the 2026 supplement to the general statutes 111
is repealed and the following is substituted in lieu thereof (Effective 112
October 1, 2026, and applicable to assessment years commencing on or after 113
October 1, 2026): 114
(a) [Any] Prior to October 1, 2026, any municipality, upon approval 115
by its legislative body, may provide , and on and after October 1, 2026, 116
each municipality shall provide, that, in lieu of the exemption 117
prescribed under subdivision (20) of section 12 -81, any resident of this 118
state who has served in the Army, Navy, Marine Corps, Coast Guard, 119
Air Force or Space Force of the United States and has been determined 120
by the United States Department of Veterans Affairs to have a service -121
connected total disability based on individual unemployability shall be 122
entitled to an exemption from property tax on (1) that fractional share 123
of a dwelling, including a condominium, as defined in section 47-68a, a 124
unit in a common interest community, as defined in section 47-202, and 125
a mobile manufactured home, as defined in section 12 -63a, and the lot 126
upon which such dwelling sits, not to exceed two acres thereof, (A) that 127
belongs to or is held in trust for such resident, or that is possessed by 128
such a resident as a tenant for life or tenant for a term of years liable for 129
property tax under section 12 -48, and (B) that is occupied by such 130
resident as the resident's primary residence, or (2) lacking such 131
residence, one motor vehicle that belongs to or is held in trust for such 132
resident and is garaged in this state. As used in this subsection, 133
"dwelling" does not include any portion of the unit or structure used by 134
such resident for commercial purposes or from which such resident 135
derives any rental income. 136
(b) If such resident lacks such dwelling or motor vehicle in such 137
resident's name, the dwelling or motor vehicle, as applicable, belonging 138
to or held in trust for such resident's spouse, or possessed by such 139
resident's spouse as a tenant for life or tenant for a term of years liable 140
for property tax under section 12 -48, who is domiciled with such 141
resident, shall be so exempt. When any resident entitled to an exemption 142
under the provisions of this section has died, the dwelling or motor 143
Raised Bill No. 378
LCO No. 2294 6 of 12
vehicle, as applicable, belonging to or held in trust for such deceased 144
resident's surviving spouse, or possessed by such deceased resident's 145
surviving spouse as a tenant for life or tenant for a term of years liable 146
for property tax under section 12 -48, while such spouse remains a 147
widow or widower, or belonging to or held in trust for such deceased 148
resident's minor children during their minority, or both, while they are 149
residents of this state, shall be so exempt as that to which such resident 150
was or would have been entitled at the time of such resident's death. 151
(c) No individual entitled to the exemption under this section and 152
under one or more of subdivisions (19), (22), (23), (25) and (26) of section 153
12-81 or section 12-81qq shall receive more than one exemption. 154
(d) [(1)] No individual shall receive any exemption to which such 155
individual is entitled under this section until such individual has 156
complied with section 12 -95 and has submitted proof of such 157
individual's determination by the United States Department of Veterans 158
Affairs, to the assessor of the town in which the exemption is sought. If 159
there is no change to an individual's determination, such proof shall not 160
be required for any assessment year following that for which the 161
exemption under this section is granted initially. If the United States 162
Department of Veterans Affairs modifies an individual's determination 163
to other than a service -connected total disability based on individual 164
unemployability, such modification shall be deemed a waiver of the 165
right to the exemption under this section. Any such individual whose 166
determination was modified to other than a service -connected total 167
disability based on individual unemployability may seek the exemption 168
under subdivision (20) or (83) of section 12 -81, as amended by this act , 169
as applicable. 170
[(2) Any individual who has been unable to submit evidence of such 171
determination by the United States Department of Veterans Affairs in 172
the manner required by this section, or who has failed to submit such 173
evidence as provided in section 12 -95, may, when such individual 174
obtains such evidence, make application to the tax collector not later 175
Raised Bill No. 378
LCO No. 2294 7 of 12
than one year after such individual obtains such proof or not later than 176
one year after the expiration of the time limited in section 12 -95, as the 177
case may be, for abatement in case the tax has not been paid, or for 178
refund in case the whole tax or part of the tax has been paid. Such 179
abatement or refund may be granted retroactively to include the 180
assessment day next succeeding the date as of which such individual 181
was entitled to such determination by the United States Department of 182
Veterans Affairs, but in no case shall any abatement or refund be made 183
for a period greater than three years. 184
(3) The tax collector shall, after examination of such application, refer 185
the same, with the tax collector's recommendations thereon, to the board 186
of selectmen of a town or to the corresponding authority of any other 187
municipality, and shall certify to the amount of abatement or refund to 188
which the applicant is entitled. Upon receipt of such application and 189
certification, the selectmen or other duly constituted authority shall, in 190
case the tax has not been paid, issue a certificate of abatement or, in case 191
the whole tax or part of the tax has been paid, draw an order upon the 192
treasurer in favor of such applicant for such amount, without interest. 193
Any action so taken by such selectmen or other authority shall be a 194
matter of record and the tax collector shall be notified in writing of such 195
action. 196
(e) (1) In any municipality that provides the exemption under 197
subsections (a) to (d), inclusive, of this section, such municipality may, 198
upon approval by its legislative body, further provide that, for any 199
individual receiving the exemption under said subsections for a 200
dwelling described in subdivision (1) of subsection (a) of this section, 201
not more than two acres of the lot upon which such dwelling sits shall 202
be exempt from taxation.] 203
[(2)] (e) (1) In any municipality that provides the exemption under 204
subsections (a) to (d), inclusive, of this section, such municipality may, 205
upon approval of its legislative body, further provide that the surviving 206
spouse of any resident of this state who (A) had served in the Army, 207
Raised Bill No. 378
LCO No. 2294 8 of 12
Navy, Marine Corps, Coast Guard, Air Force or Space Force of the 208
United States, (B) had been determined by the United States Department 209
of Veterans Affairs to have a service-connected total disability based on 210
individual unemployability, and (C) died prior to October 1, 2025, but 211
after a date to be determined by such legislative body, shall, while such 212
spouse remains a widow or widower, be entitled to the exemption 213
under this section. 214
[(3)] (2) In any municipality that provides the exemption or 215
exemptions under this section, such municipality may, upon approval 216
of its legislative body, limit the total amount of the exemption or 217
exemptions granted under this section to the median assessed valuation 218
of residential real property in such municipality. 219
Sec. 3. Section 12-93 of the 2026 supplement to the general statutes is 220
repealed and the following is substituted in lieu thereof (Effective October 221
1, 2026, and applicable to assessment years commencing on or after October 1, 222
2026): 223
(a) (1) Any person who claims an exemption from taxation under the 224
provisions of section 12 -81, as amended by this act, or 12-82 by reason 225
of service in the Army, Navy, Marine Corps, Coast Guard, Air Force or 226
Space Force of the United States shall give notice to the town clerk of the 227
town in which he resides that he is entitled to such exemption. Any 228
person who has performed such service may establish his right to such 229
exemption by exhibiting to the town clerk an honorable discharge or a 230
release under honorable conditions , or a certified copy thereof, from 231
such service or, in the absence of such discharge , release or copy, by 232
appearing before the assessors for an examination under oath, 233
supported by two affidavits of disinterested persons, showing that the 234
claimant is a veteran, as defined in section 27 -103, or is serving or, if he 235
is unable to appear by reason of such service, he may establish such 236
right, until such time as he appears personally and exhibits his 237
discharge, release or copy, by forwarding to the town clerk annually a 238
written statement, signed by the commanding officer of his unit, ship or 239
Raised Bill No. 378
LCO No. 2294 9 of 12
station or by some other appropriate officer, or where such claimant is 240
currently serving in an active theater of war or hostilities, by the 241
presentation of a notarized statement of a parent, guardian, spouse or 242
legal representative of such claimant, stating that he is personally 243
serving and is unable to appear in person by reason of such service, 244
which statement shall be received before the assessment day of the town 245
wherein the exemption is claimed. 246
(2) (A) (i) In the case of any person claiming exemption under 247
subdivision (83) of section 12-81, as amended by this act, such claimant 248
shall annually, not later than [January] March first, submit such claim to 249
the assessors for approval, on an application form prepared for such 250
purpose by the Secretary of the Office of Policy and Management and to 251
be used for assessment years commencing on and after October 1, 2025, 252
which submission shall include [(1)] (I) all documentation necessary to 253
demonstrate that the resident described in subparagraph (A) of 254
subdivision (83) of section 12 -81, as amended by this act, has been 255
determined by the United States Department of Veterans Affairs to be 256
permanently and totally disabled based on a service -connected 257
disability rating of one hundred per cent, and [(2)] (II) an attestation that 258
such claimant has not submitted, and will not submit, a claim for the 259
exemption under subdivision (83) of section 12 -81, as amended by this 260
act, in another town. 261
(ii) Notwithstanding the provisions of subparagraph (A)(i) of this 262
subdivision, any person who, relocating from out of state to a town in 263
this state, acquires the property described in subdivision (83) of section 264
12-81, as amended by this act, and would otherwise have qualified to 265
receive the exemption under subdivision (83) of section 12 -81, as 266
amended by this act, but for not having so acquired such property on or 267
before the commencement of an assessment year, may submit a claim 268
for such exemption for such assessment year not later than sixty days 269
after the acquisition of such property, in accordance with the provisions 270
of subparagraph (A)(i) of this subdivis ion. For any such claim for 271
exemption that is approved, such person's tax liability on such acquired 272
Raised Bill No. 378
LCO No. 2294 10 of 12
property shall be prorated to account for such approval. 273
(B) In respect to a taxpayer's annual submission under this 274
subdivision, after the submission and approval for the first year, the 275
assessor in each town shall notify such taxpayer concerning the 276
requirements of this subdivision by regular mail not later than October 277
first annually, enclosing a copy of the required application form. Not 278
later than February fifteenth of each year, the assessor shall notify, by 279
mail evidenced by a certificate of mailing, any such taxpayer to whom 280
such notification concerning such requirements and such application 281
form was mailed by October first, and for whom such application form 282
was not received by February thirteenth, and such taxpayer shall be 283
required to submit such application not later than March first. 284
(b) The assessors shall report to the town clerk all claims so 285
established. Any person claiming exemption by reason of the service of 286
a relative as a soldier, sailor, marine or member of the Coast Guard, Air 287
Force or Space Force may establish his right thereto by at least two 288
affidavits of disinterested persons showing the service of such relative, 289
his honorable discharge, release under honorable conditions or death in 290
service, and the relationship of the claimant to him; and the assessors 291
may further require such person to be examined by them under oath 292
concerning such facts. The town clerk of the town where the honorable 293
discharge, release under honorable conditions or certified copy thereof 294
and each affidavit is originally presented for record shall record such 295
discharge, release or certified copy or affidavits thereof in full and shall 296
list the names of such claimants and such service shall be performed by 297
the town clerk without remuneration therefor. Thereafter if any person 298
entitled to such exemption changes his legal residence, the town clerk in 299
the town of former residence and in which such honorable discharge , 300
release under honorable conditions or certified copy thereof or any such 301
affidavit in respect to such person was originally presented for record 302
shall, upon request and payment of a fee by such person to said town of 303
former residence in an amount determined by the town treasurer as 304
necessary to cover the cost of such procedure, prepare and mail to the 305
Raised Bill No. 378
LCO No. 2294 11 of 12
town in which such person resides, a copy of the record of such 306
discharge, release or certified copy thereof or affidavits, or he may 307
establish his right to such exemption in the town in which he resides by 308
exhibiting to the town clerk thereof the original discharge , release or a 309
certified copy thereof or such affidavits. Said clerk shall take therefrom 310
sufficient data to satisfy the exemption requirements of the general 311
statutes and shall record the same and shall note the town where the 312
original complete recording of discharge papers was made. 313
(c) No board of assessors or board of assessment appeals or other 314
official shall allow any such claim for exemption unless evidence as 315
herein specified has been filed in the office of the town clerk, provided, 316
if any claim for exemption has been allowed by any board of assessors 317
or board of assessment appeals prior to July 1, 1923, the provisions of 318
this section shall not apply to such claim. Each claim granted prior to 319
July 1, 1923, shall be recorded with those presented subsequent thereto, 320
and a list of such names, alphabetically arranged, shall be furnished the 321
assessors by the town clerk. 322
This act shall take effect as follows and shall amend the following
sections:
Section 1 October 1, 2026, and
applicable to assessment
years commencing on or
after October 1, 2026
12-81(83)
Sec. 2 October 1, 2026, and
applicable to assessment
years commencing on or
after October 1, 2026
12-81pp
Sec. 3 October 1, 2026, and
applicable to assessment
years commencing on or
after October 1, 2026
12-93
Raised Bill No. 378
LCO No. 2294 12 of 12
Statement of Purpose:
To address various concerns related to certain property tax exemptions
for disabled veterans, such as applicability, filing deadlines and
abatement or refund.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
underlined.]