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General Assembly Committee Bill No. 5739
January Session, 2021
LCO No. 4563
Referred to Committee on VETERANS' AFFAIRS
Introduced by:
(VA)
AN ACT CONCERNING A PROPERTY TAX EXEMPTI ON FOR A
PARENT OF A DECEASED SERVICEMAN OR VETERA N.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Subdivision (22) of section 12-81 of the general statutes is 1
repealed and the following is substituted in lieu thereof (Effective October 2
1, 2021, and applicable to assessment years commencing on or after October 1, 3
2021): 4
(22) Subject to the provisions of sections 12-89, 12-90 and 12-95, 5
property to the amount of one thousand dollars belonging to, or held in 6
trust for, any surviving spouse while such person remains a widow or 7
widower, or a minor child or both, or, if there is no surviving spouse or 8
minor child, any surviving parent, residing in this state, of (A) one who 9
has served in the Army, Navy, Marine Corps, Coast Guard or Air Force 10
of the United States, or any citizen of the United States who served in 11
the military or naval service of a government allied or associated with 12
the United States, as provided by subdivision (19) of this section, and 13
who has died either during his or her term of service or after receiving 14
an honorable discharge therefrom, provided such amount shall be three 15
thousand dollars if death was due to service and occurred while on 16
Committee Bill No. 5739
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active duty, or (B) one with a qualifying condition, as defined in section 17
27-103, who has served in the Army, Navy, Marine Corps, Coast Guard 18
or Air Force of the United States and who has died after receiving a 19
discharge other than bad conduct or dishonorable therefrom; 20
This act shall take effect as follows and shall amend the following
sections:
Section 1 October 1, 2021, and
applicable to assessment
years commencing on or
after October 1, 2021
12-81(22)
Statement of Purpose:
To extend the property tax exemption for a surviving spouse or minor
child of a serviceman or veteran to a parent of such serviceman or
veteran if there is no surviving spouse or minor child.
[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.]
Co-Sponsors: REP. NAPOLI, 73rd Dist.; REP. DIGIOVANCARLO, 74th Dist.
H.B. 5739