LCO No. 4212 1 of 3
General Assembly Committee Bill No. 1091
January Session, 2025
LCO No. 4212
Referred to Committee on VETERANS' AND MILITARY
AFFAIRS
Introduced by:
(VA)
AN ACT CONCERNING THE BASIC PROPERTY TAX EXEMPTION
FOR VETERANS AND CERTAIN OTHER MILITARY -RELATED
INDIVIDUALS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Subdivision (19) of section 12-81 of the general statutes is 1
repealed and the following is substituted in lieu thereof (Effective October 2
1, 2025, and applicable to assessment years commencing on or after October 1, 3
2025): 4
(19) Subject to the provisions of sections 12-89, 12-90 and 12-95, 5
property to the amount of [one] twenty thousand dollars belonging to, 6
or held in trust for, (A) any resident of this state who is a veteran, as 7
defined in section 27-103, who was a member of the armed forces in 8
service in time of war, (B) any resident of this state who was a citizen of 9
the United States at the time of his enlistment and who was in the 10
military or naval service of a government allied or associated with that 11
of the United States during the Second World War and received an 12
honorable discharge therefrom, (C) any resident of this state who served 13
during the Second World War as a member of any armed force of any 14
Committee Bill No. 1091
LCO No. 4212 2 of 3
government signatory to the United Nations Declaration of January 1, 15
1942, and participated in armed conflict with an enemy of the United 16
States and who has been a citizen of the United States for at least ten 17
years and presents satisfactory evidence of such service, (D) any 18
resident of this state who served as a member of the crew of a merchant 19
vessel during the Second World War and is qualified with respect to 20
such service as a member of the group known as the "American 21
Merchant Marine in ocean-going service during the period of armed 22
conflict, December 7, 1941, to August 15, 1945", members of which are 23
deemed to be eligible for certain veterans benefits under a 24
determination in the United States Department of Defense, as recorded 25
in the Federal Register of February 1, 1988, provided such resident has 26
received an armed forces discharge certificate from the Department of 27
Defense on the basis of such service, (E) any member of the armed forces 28
who was in service in time of war and is still in the service and by reason 29
of continuous service has not as yet received a discharge, (F) any person 30
who is retired from the armed forces after thirty years of service because 31
he has reached the age limit prescribed by law or because he suffers 32
from mental or physical disability, or (G) any person who is serving in 33
the armed services in time of war; or lacking said amount of property in 34
his own name, so much of the property belonging to, or held in trust for, 35
his spouse, who is domiciled with him, as is necessary to equal said 36
amount, except that no such resident, member or person with property 37
in an amount equal to or greater than seven hundred fifty thousand 38
dollars shall be eligible for the exemption provided for in this 39
subdivision. For the purposes of this subdivision, "veteran", "armed 40
forces" and "service in time of war" have the same meanings as provided 41
in section 27-103; 42
This act shall take effect as follows and shall amend the following
sections:
Section 1 October 1, 2025, and
applicable to assessment
years commencing on or
after October 1, 2025
12-81(19)
Committee Bill No. 1091
LCO No. 4212 3 of 3
Statement of Purpose:
To (1) provide an increase in the exemption amount for property
belonging to veterans and certain other military-related individuals,
and (2) provide that any such veteran or other military-related
individual with property in an amount equal to or greater than seven
hundred fifty thousand dollars is ineligible for such exemption.
[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: SEN. OSTEN, 19th Dist.; REP. NOLAN, 39th Dist.
S.B. 1091