Connecticut 2025 Regular Session

Connecticut House Bill HB07122 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
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2	2
3	3		LCO 5350 1 of 4
4	4
5	5		General Assembly Raised Bill No. 7122
6	6		January Session, 2025
7	7		LCO No. 5350
8	8
9	9
10	10		Referred to Committee on VETERANS' AND MILITARY
11	11		AFFAIRS
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13	13
14	14		Introduced by:
15	15		(VA)
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19	19		AN ACT EXCLUDING VETERANS' DISABILITY PAYMENTS FROM
20	20		QUALIFYING INCOME WHEN DETERMINING CERTAIN PROPERTY
21	21		TAX RELIEF.
22	22		Be it enacted by the Senate and House of Representatives in General
23	23		Assembly convened:
24	24
25	25		Section 1. Subsection (a) of section 12-81kk of the general statutes is 1
26	26		repealed and the following is substituted in lieu thereof (Effective October 2
27	27		1, 2025): 3
28	28		(a) Any municipality, by vote of its legislative body or, in a 4
29	29		municipality where the legislative body is a town meeting, by vote of 5
30	30		the board of selectmen, may provide that any veteran, as defined in 6
31	31		section 27-103, whose federal adjusted gross income, exclusive of any 7
32	32		veterans' disability payments, is fifty thousand one hundred dollars or 8
33	33		less shall be entitled to an exemption from the tax imposed under this 9
34	34		chapter on any dwelling owned and occupied by such veteran as such 10
35	35		veteran's primary residence, in an amount equal to ten per cent of the 11
36	36		assessed value of such primary residence. 12
37	37		Sec. 2. Subdivision (1) of subsection (b) of section 12-170aa of the 13 Raised Bill No. 7122
38	38
39	39
40	40		LCO 5350 2 of 4
41	41
42	42		general statutes is repealed and the following is substituted in lieu 14
43	43		thereof (Effective October 1, 2025): 15
44	44		(b) (1) The program established by this section shall provide for a 16
45	45		reduction in property tax, except in the case of benefits payable as a 17
46	46		grant under certain circumstances in accordance with provisions in 18
47	47		subsection (j) of this section, applicable to the assessed value of certain 19
48	48		real property, determined in accordance with subsection (c) of this 20
49	49		section, for any (A) owner of real property, including any owner of real 21
50	50		property held in trust for such owner, provided such owner or such 22
51	51		owner and such owner's spouse are the grantor and beneficiary of such 23
52	52		trust, (B) tenant for life or tenant for a term of years liable for property 24
53	53		tax under section 12-48, or (C) resident of a multiple-dwelling complex 25
54	54		under certain contractual conditions as provided in subsection (j) of this 26
55	55		section, who (i) at the close of the preceding calendar year has attained 27
56	56		age sixty-five or over, or whose spouse domiciled with such 28
57	57		homeowner, has attained age sixty-five or over at the close of the 29
58	58		preceding calendar year, or is fifty years of age or over and the surviving 30
59	59		spouse of a homeowner who at the time of such homeowner's death had 31
60	60		qualified and was entitled to tax relief under this section, provided such 32
61	61		spouse was domiciled with such homeowner at the time of such 33
62	62		homeowner's death, or (ii) at the close of the preceding calendar year 34
63	63		has not attained age sixty-five and is eligible in accordance with 35
64	64		applicable federal regulations to receive permanent total disability 36
65	65		benefits under Social Security, or has not been engaged in employment 37
66	66		covered by Social Security and accordingly has not qualified for benefits 38
67	67		thereunder but who has become qualified for permanent total disability 39
68	68		benefits under any federal, state or local government retirement or 40
69	69		disability plan, including the Railroad Retirement Act and any 41
70	70		government-related teacher's retirement plan, determined by the 42
71	71		Secretary of the Office of Policy and Management to contain 43
72	72		requirements in respect to qualification for such permanent total 44
73	73		disability benefits that are comparable to such requirements under 45
74	74		Social Security; and in addition to qualification under clause (i) or (ii) of 46
75	75		this subdivision, whose taxable and nontaxable income, the total of 47 Raised Bill No. 7122
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77	77
78	78		LCO 5350 3 of 4
79	79
80	80		which shall hereinafter be called "qualifying income", in the tax year of 48
81	81		such homeowner ending immediately preceding the date of application 49
82	82		for benefits under the program in this section, was not in excess of 50
83	83		sixteen thousand two hundred dollars, if unmarried, or twenty 51
84	84		thousand dollars, jointly with spouse if married, subject to adjustments 52
85	85		in accordance with subdivision (2) of this subsection, evidence of which 53
86	86		income shall be required in the form of a signed affidavit to be submitted 54
87	87		to the assessor in the municipality in which application for benefits 55
88	88		under this section is filed. Such affidavit may be filed electronically, in 56
89	89		a manner prescribed by the assessor. The amount of any Medicaid 57
90	90		payments, and the amount of any veterans' disability payments, made 58
91	91		on behalf of such homeowner or the spouse of such homeowner shall 59
92	92		not constitute income. The amount of tax reduction provided under this 60
93	93		section, determined in accordance with and subject to the variable 61
94	94		factors in the schedule of amounts of tax reduction in subsection (c) of 62
95	95		this section, shall be allowed only with respect to a residential dwelling 63
96	96		owned by such qualified homeowner and used as such homeowner's 64
97	97		primary place of residence. If title to real property or a tenancy interest 65
98	98		liable for real property taxes is recorded in the name of such qualified 66
99	99		homeowner or his spouse making a claim and qualifying under this 67
100	100		section and any other person or persons, the claimant hereunder shall 68
101	101		be entitled to pay his fractional share of the tax on such property 69
102	102		calculated in accordance with the provisions of this section, and such 70
103	103		other person or persons shall pay his or their fractional share of the tax 71
104	104		without regard for the provisions of this section, unless also qualified 72
105	105		hereunder. For the purposes of this section, a "mobile manufactured 73
106	106		home", as defined in section 12-63a, or a dwelling on leased land, 74
107	107		including but not limited to a modular home, shall be deemed to be real 75
108	108		property and the word "taxes" shall not include special assessments, 76
109	109		interest and lien fees. 77
110	110		Sec. 3. Section 12-81l of the general statutes is repealed and the 78
111	111		following is substituted in lieu thereof (Effective October 1, 2025): 79
112	112		Whenever used in sections 12-81f, 12-81g, 12-81i, 12-81j, 12-81ii and 80
113	113		12-81jj, "qualifying income" means, with respect to any person making 81 Raised Bill No. 7122
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115	115
116	116		LCO 5350 4 of 4
117	117
118	118		application for exemption from property tax as provided under any of 82
119	119		said sections, such person's total adjusted gross income as determined 83
120	120		for purposes of the federal income tax plus any other income not 84
121	121		included in such adjusted gross income, individually if unmarried, or 85
122	122		jointly with spouse if married, during the calendar year ending 86
123	123		immediately preceding the filing of a claim for any such exemption, but 87
124	124		does not include veterans' disability payments. For purposes of 88
125	125		determining eligibility for any of such exemptions, such qualifying 89
126	126		income may not exceed fourteen thousand dollars, if unmarried, or 90
127	127		sixteen thousand dollars, jointly with spouse, if married, provided in no 91
128	128		event shall such maximum amounts of qualifying income with respect 92
129	129		to any such person be less than the maximum amount of such qualifying 93
130	130		income in the case of a married or unmarried person, whichever is 94
131	131		applicable, under subsection (b) of section 12-170aa, as amended by this 95
132	132		act, and in the event that such maximum qualifying income under this 96
133	133		section is less than the comparable amount under said subsection (b) of 97
134	134		section 12-170aa, as amended by this act, for any assessment year, such 98
135	135		amount under this section shall be made equivalent to that under said 99
136	136		subsection (b) of section 12-170aa, as amended by this act, for purposes 100
137	137		of determining eligibility under this section for such assessment year. 101
138	138		This act shall take effect as follows and shall amend the following
139	139		sections:
140	140
141	141		Section 1 October 1, 2025 12-81kk(a)
142	142		Sec. 2 October 1, 2025 12-170aa(b)(1)
143	143		Sec. 3 October 1, 2025 12-81l
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145	145		VA Joint Favorable
146		-	PD Joint Favorable
147	146