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General Assembly Substitute Bill No. 1276
January Session, 2025
AN ACT CONCERNING A PROPERTY TAX EXEMPTION FOR
VETERANS WHO ARE PERMANENTLY AND TOTALLY DISABLED
BASED ON A DISABILITY RATING OF ONE HUNDRED PER CENT
AND A PROPERTY TAX EXEMPTION FOR GOLD STAR SPOUSES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. (Effective from passage) In each town in which the grand list 1
for the assessment year commencing October 1, 2024, has been 2
published and lodged for public inspection on or before the effective 3
date of this section: 4
(1) Notwithstanding the provisions of section 12-55 of the general 5
statutes, such town's assessor or board of assessors may disregard, 6
adjust and republish said grand list not later than thirty days after the 7
effective date of this section; 8
(2) Notwithstanding the provisions of subsection (b) of section 12-110 9
of the general statutes, such town's board of assessment appeals shall 10
meet to hear appeals related to the assessment of property during the 11
period commencing sixty days after the effective date of this section and 12
concluding ninety days after the effective date of this section, on 13
business days as described in said subsection; 14
(3) Notwithstanding the provisions of subdivision (1) of subsection 15
(a) of section 12-111 of the general statutes and section 12-112 of the 16 Substitute Bill No. 1276
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general statutes, appeals from the doings of such town's assessors shall 17
be heard or entertained by such town's board of assessment appeals if 18
any such appeal is made on or before the fifteenth day after the effective 19
date of this section; 20
(4) Notwithstanding the provisions of subdivisions (1) and (2) of 21
subsection (a) of section 12-111 of the general statutes, such town's board 22
of assessment appeals shall notify each taxpayer who filed an appeal, 23
whether to advise of the date, time and place of the appeal hearing or to 24
advise that such board has elected not to conduct an appeal hearing, in 25
accordance with said subdivisions, not later than sixty days after the 26
effective date of this section; 27
(5) Notwithstanding the provisions of section 12-120 of the general 28
statutes, such town's assessor or board of assessors shall transmit to the 29
Secretary of the Office of Policy and Management not later than one 30
hundred twenty days after the effective date of this section an abstract 31
of the assessment list that has been examined and corrected by the board 32
of assessment appeals; and 33
(6) Notwithstanding the provisions of title 7 of the general statutes, 34
chapter 204 of the general statutes, section 12-142 of the general statutes 35
and any special act, municipal charter or home rule ordinance, if such 36
town has adopted a budget or levied taxes for the fiscal year ending June 37
30, 2026, such town may, by vote of its legislative body or, in a 38
municipality where the legislative body is a town meeting, by vote of 39
the board of selectmen, (A) amend its budget in the same manner as 40
such budget was originally adopted, and (B) not later than one hundred 41
fifty days after the effective date of this section, adjust the tax levy and 42
the amount of any remaining installments of such taxes. If such town 43
has levied a tax that was due and payable in a single installment for the 44
fiscal year ending June 30, 2026, such town may mail or hand deliver to 45
persons liable therefor a supplemental rate bill for any additional tax 46
levy resulting pursuant to subparagraph (B) of this subdivision. 47
Sec. 2. Subdivision (83) of section 12-81 of the general statutes is 48 Substitute Bill No. 1276
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repealed and the following is substituted in lieu thereof (Effective from 49
passage and applicable to assessment years commencing on or after October 1, 50
2024): 51
(83) (A) (i) [A] That portion of a dwelling, including a condominium, 52
as defined in section 47-68a, [and] a unit in a common interest 53
community, as defined in section 47-202, [that is (I) owned by] and a 54
mobile manufactured home, as defined in section 12-63a, and the lot 55
upon which such dwelling sits, not to exceed two acres thereof, that (I) 56
belongs to, or is held in trust for, any resident of this state who has 57
served in the Army, Navy, Marine Corps, Coast Guard, Air Force or 58
Space Force of the United States and has been determined by the United 59
States Department of Veterans Affairs to be permanently and totally 60
disabled based on a service-connected [permanent and total] disability 61
rating [as determined by the United States Department of Veterans 62
Affairs] of one hundred per cent, and (II) is occupied by such resident 63
as the resident's primary residence, or (ii) lacking such residence, one 64
motor vehicle [owned by] that belongs to, or is held in trust for, such 65
resident and is garaged in this state. As used in this subdivision, 66
"dwelling" does not include any portion of the unit or structure used by 67
such resident for commercial purposes or from which such resident 68
derives any rental income. 69
(B) If such resident lacks such [dwelling or motor vehicle] property 70
in such resident's name, [the dwelling or motor vehicle, as applicable,] 71
so much of the property belonging to, or held in trust for, such resident's 72
spouse, who is domiciled with such resident, shall be so exempt. When 73
any resident entitled to an exemption under the provisions of this 74
subdivision has died, the [dwelling] real property or motor vehicle, as 75
applicable, described in subparagraph (A) of this subdivision belonging 76
to, or held in trust for, such deceased resident's surviving spouse, while 77
such spouse remains a widow or widower, or belonging to or held in 78
trust for such deceased resident's minor children during their minority, 79
or both, while they are residents of this state, shall be so exempt as that 80
to which such resident was or would have been entitled at the time of 81
such resident's death. 82 Substitute Bill No. 1276
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(C) No individual entitled to the exemption under this subdivision 83
and under one or more of subdivisions (19), (22), (23), (25) and (26) of 84
this section shall receive more than one exemption. 85
(D) (i) No individual shall receive any exemption to which such 86
individual is entitled under this subdivision until such individual has 87
complied with section 12-95, as amended by this act, and has submitted 88
proof of such individual's [disability rating, as determined] 89
determination by the United States Department of Veterans Affairs, to 90
the assessor of the town in which the exemption is sought. If there is no 91
change to an individual's [disability rating] determination, such proof 92
shall not be required for any assessment year following that for which 93
the exemption under this subdivision is granted initially. If the United 94
States Department of Veterans Affairs modifies an individual's 95
[disability rating] determination to other than permanently and totally 96
disabled based on a service-connected [permanent and total] disability 97
rating of one hundred per cent, such modification shall be deemed a 98
waiver of the right to the exemption under this subdivision. Any such 99
individual whose [disability rating] determination was modified to 100
other than permanently and totally disabled based on a service-101
connected [permanent and total] disability rating of one hundred per 102
cent may seek the exemption under subdivision (20) of this section. 103
(ii) Any individual who has been unable to submit evidence of 104
[disability rating] such determination by the United States Department 105
of Veterans Affairs in the manner required by this subdivision, or who 106
has failed to submit such evidence as provided in section 12-95, as 107
amended by this act, may, when such individual obtains such evidence, 108
make application to the tax collector not later than one year after such 109
individual obtains such proof or not later than one year after the 110
expiration of the time limited in section 12-95, as amended by this act, 111
as the case may be, for abatement in case the tax has not been paid, or 112
for refund in case the whole tax or part of the tax has been paid. Such 113
abatement or refund may be granted retroactively to include the 114
assessment day next succeeding the date as of which such individual 115
was entitled to such [disability rating as determined] determination by 116 Substitute Bill No. 1276
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the United States Department of Veterans Affairs, but in no case shall 117
any abatement or refund be made for a period greater than three years. 118
(iii) The tax collector shall, after examination of such application, refer 119
the same, with the tax collector's recommendations thereon, to the board 120
of selectmen of a town or to the corresponding authority of any other 121
municipality, and shall certify to the amount of abatement or refund to 122
which the applicant is entitled. Upon receipt of such application and 123
certification, the selectmen or other duly constituted authority shall, in 124
case the tax has not been paid, issue a certificate of abatement or, in case 125
the whole tax or part of the tax has been paid, draw an order upon the 126
treasurer in favor of such applicant for such amount, without interest. 127
Any action so taken by such selectmen or other authority shall be a 128
matter of record and the tax collector shall be notified in writing of such 129
action. 130
Sec. 3. (NEW) (Effective October 1, 2025) (a) Any municipality, upon 131
approval by its legislative body, may provide that the surviving spouse 132
of any resident of this state who (1) had served in the Army, Navy, 133
Marine Corps, Coast Guard, Air Force or Space Force of the United 134
States, (2) had been determined by the United States Department of 135
Veterans Affairs to have a service-connected disability rating, and (3) 136
died prior to October 1, 2024, shall, while such spouse remains a widow 137
or widower, be entitled to an exemption from property tax on (A) that 138
portion of a dwelling, including a condominium, as defined in section 139
47-68a of the general statutes, a unit in a common interest community, 140
as defined in section 47-202 of the general statutes, and a mobile 141
manufactured home, as defined in section 12-63a of the general statutes, 142
and the lot upon which such dwelling sits, not to exceed two acres 143
thereof, that (i) belongs to, or is held in trust for, such surviving spouse, 144
and (ii) is occupied by such surviving spouse as the surviving spouse's 145
primary residence, or (B) lacking such residence, one motor vehicle that 146
belongs to, or is held in trust for, such surviving spouse and is garaged 147
in this state. As used in this subsection, "dwelling" does not include any 148
portion of the unit or structure used by such surviving spouse for 149
commercial purposes or from which such surviving spouse derives any 150 Substitute Bill No. 1276
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rental income. 151
(b) (1) No surviving spouse shall receive the exemption to which such 152
surviving spouse is entitled under this section until such surviving 153
spouse has complied with section 12-95 of the general statutes, as 154
amended by this act, and has submitted proof to the assessor of the town 155
in which the exemption is sought that the surviving spouse's deceased 156
veteran was determined by the United States Department of Veterans 157
Affairs to have a service-connected disability rating. 158
(2) Any surviving spouse who has been unable to submit evidence of 159
such determination by the United States Department of Veterans Affairs 160
in the manner required by this subsection, or who has failed to submit 161
such evidence as provided in section 12-95 of the general statutes, as 162
amended by this act, may, when such surviving spouse obtains such 163
evidence, make application to the tax collector not later than one year 164
after such surviving spouse obtains such proof or not later than one year 165
after the expiration of the time limited in section 12-95 of the general 166
statutes, as amended by this act, as the case may be, for abatement in 167
case the tax has not been paid, or for refund in case the whole tax or part 168
of the tax has been paid. Such abatement or refund may be granted 169
retroactively to include the assessment day next succeeding the date as 170
of which such surviving spouse was entitled to such determination by 171
the United States Department of Veterans Affairs, but in no case shall 172
any abatement or refund be made for a period greater than three years. 173
(3) The tax collector shall, after examination of such application, refer 174
the same, with the tax collector's recommendations thereon, to the board 175
of selectmen of a town or to the corresponding authority of any other 176
municipality, and shall certify to the amount of abatement or refund to 177
which the applicant is entitled. Upon receipt of such application and 178
certification, the selectmen or other duly constituted authority shall, in 179
case the tax has not been paid, issue a certificate of abatement or, in case 180
the whole tax or part of the tax has been paid, draw an order upon the 181
treasurer in favor of such applicant for such amount, without interest. 182
Any action so taken by such selectmen or other authority shall be a 183 Substitute Bill No. 1276
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matter of record and the tax collector shall be notified in writing of such 184
action. 185
Sec. 4. Subdivision (20) of section 12-81 of the general statutes is 186
repealed and the following is substituted in lieu thereof (Effective from 187
passage and applicable to assessment years commencing on or after October 1, 188
2024): 189
(20) (A) Subject to the provisions hereinafter stated, property not 190
exceeding three thousand five hundred dollars in amount shall be 191
exempt from taxation, which property belongs to, or is held in trust for, 192
any resident of this state who has served, or is serving, in the Army, 193
Navy, Marine Corps, Coast Guard, Air Force or Space Force of the 194
United States and (i) has a disability rating as determined by the United 195
States Department of Veterans Affairs amounting to ten per cent or 196
more of total disability, other than a determination of being 197
permanently and totally disabled based on a service-connected 198
[permanent and total] disability rating of one hundred per cent, 199
provided such exemption shall be two thousand dollars in any case in 200
which such rating is between ten per cent and twenty-five per cent; two 201
thousand five hundred dollars in any case in which such rating is more 202
than twenty-five per cent but not more than fifty per cent; three 203
thousand dollars in any case in which such rating is more than fifty per 204
cent but not more than seventy-five per cent; and three thousand five 205
hundred dollars in any case in which such resident has attained sixty-206
five years of age or such rating is more than seventy-five per cent; or (ii) 207
is receiving a pension, annuity or compensation from the United States 208
because of the loss in service of a leg or arm or that which is considered 209
by the rules of the United States Pension Office or the Bureau of War 210
Risk Insurance the equivalent of such loss. 211
(B) If such veteran lacks such amount of property in such veteran's 212
name, so much of the property belonging to, or held in trust for, such 213
veteran's spouse, who is domiciled with such veteran, as is necessary to 214
equal such amount shall also be so exempt. When any veteran entitled 215
to an exemption under the provisions of this subdivision has died, 216 Substitute Bill No. 1276
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property belonging to, or held in trust for, such deceased veteran's 217
surviving spouse, while such spouse remains a widow or widower, or 218
belonging to or held in trust for such deceased veteran's minor children 219
during their minority, or both, while they are residents of this state, shall 220
be exempt in the same aggregate amount as that to which the disabled 221
veteran was or would have been entitled at the time of such veteran's 222
death. 223
(C) No individual entitled to the exemption under this subdivision 224
and under one or more of subdivisions (19), (22), (23), (25) and (26) of 225
this section shall receive more than one exemption. 226
(D) (i) No individual shall receive any exemption to which such 227
individual is entitled under this subdivision until such individual has 228
complied with section 12-95, as amended by this act, and has submitted 229
proof of such individual's disability rating, as determined by the United 230
States Department of Veterans Affairs, to the assessor of the town in 231
which the exemption is sought. If there is no change to an individual's 232
disability rating, such proof shall not be required for any assessment 233
year following that for which the exemption under this subdivision is 234
granted initially. If the United States Department of Veterans Affairs 235
modifies a veteran's disability rating, such modification shall be deemed 236
a waiver of the right to the exemption under this subdivision until proof 237
of disability rating is submitted to the assessor and the right to such 238
exemption is established as required initially, except that if such 239
disability rating is modified to a determination that such veteran is 240
permanently and totally disabled based on a service-connected 241
[permanent and total] disability rating of one hundred per cent, such 242
veteran may seek the exemption under subdivision (83) of this section. 243
(ii) Any individual who has been unable to submit evidence of 244
disability rating in the manner required by this subdivision, or who has 245
failed to submit such evidence as provided in section 12-95, as amended 246
by this act, may, when such individual obtains such evidence, make 247
application to the tax collector not later than one year after such 248
individual obtains such proof or not later than one year after the 249 Substitute Bill No. 1276
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expiration of the time limited in section 12-95, as amended by this act, 250
as the case may be, for abatement in case the tax has not been paid, or 251
for refund in case the whole tax has been paid, of such part or the whole 252
of such tax as represents the service exemption. Such abatement or 253
refund may be granted retroactively to include the assessment day next 254
succeeding the date as of which such person was entitled to such 255
disability rating as determined by the United States Department of 256
Veterans Affairs, but in no case shall any abatement or refund be made 257
for a period greater than three years. 258
(iii) The tax collector shall, after examination of such application, refer 259
the same, with the tax collector's recommendations thereon, to the board 260
of selectmen of a town or to the corresponding authority of any other 261
municipality, and shall certify to the amount of abatement or refund to 262
which the applicant is entitled. Upon receipt of such application and 263
certification, the selectmen or other duly constituted authority shall, in 264
case the tax has not been paid, issue a certificate of abatement or, in case 265
the whole tax has been paid, draw an order upon the treasurer in favor 266
of such applicant for the amount, without interest, that represents the 267
service exemption. Any action so taken by such selectmen or other 268
authority shall be a matter of record and the tax collector shall be 269
notified in writing of such action; 270
Sec. 5. Section 12-93 of the general statutes is repealed and the 271
following is substituted in lieu thereof (Effective from passage and 272
applicable to assessment years commencing on or after October 1, 2024): 273
Any person who claims an exemption from taxation under the 274
provisions of section 12-81, as amended by this act, or 12-82 by reason 275
of service in the Army, Navy, Marine Corps, Coast Guard, Air Force or 276
Space Force of the United States shall give notice to the town clerk of the 277
town in which he resides that he is entitled to such exemption. Any 278
person who has performed such service may establish his right to such 279
exemption by exhibiting to the town clerk an honorable discharge, or a 280
certified copy thereof, from such service or, in the absence of such 281
discharge or copy, by appearing before the assessors for an examination 282 Substitute Bill No. 1276
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under oath, supported by two affidavits of disinterested persons, 283
showing that the claimant is a veteran, as defined in section 27-103, or is 284
serving or, if he is unable to appear by reason of such service, he may 285
establish such right, until such time as he appears personally and 286
exhibits his discharge or copy, by forwarding to the town clerk annually 287
a written statement, signed by the commanding officer of his unit, ship 288
or station or by some other appropriate officer, or where such claimant 289
is currently serving in an active theater of war or hostilities, by the 290
presentation of a notarized statement of a parent, guardian, spouse or 291
legal representative of such claimant, stating that he is personally 292
serving and is unable to appear in person by reason of such service, 293
which statement shall be received before the assessment day of the town 294
wherein the exemption is claimed. In the case of any person claiming 295
exemption under subdivision (83) of section 12-81, as amended by this 296
act, such person shall present to the assessors all documentation 297
necessary to demonstrate that the claimant has been determined by the 298
United States Department of Veterans Affairs to be permanently and 299
totally disabled based on a service-connected disability rating of one 300
hundred per cent, and shall attest that such person has not filed for, and 301
will not file for, the exemption under said subdivision in another town. 302
The assessors shall report to the town clerk all claims so established. 303
Any person claiming exemption by reason of the service of a relative as 304
a soldier, sailor, marine or member of the Coast Guard, Air Force or 305
Space Force may establish his right thereto by at least two affidavits of 306
disinterested persons showing the service of such relative, his honorable 307
discharge or death in service, and the relationship of the claimant to 308
him; and the assessors may further require such person to be examined 309
by them under oath concerning such facts. The town clerk of the town 310
where the honorable discharge or certified copy thereof and each 311
affidavit is originally presented for record shall record such discharge 312
or certified copy or affidavits thereof in full and shall list the names of 313
such claimants and such service shall be performed by the town clerk 314
without remuneration therefor. Thereafter if any person entitled to such 315
exemption changes his legal residence, the town clerk in the town of 316
former residence and in which such honorable discharge or certified 317 Substitute Bill No. 1276
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copy thereof or any such affidavit in respect to such person was 318
originally presented for record shall, upon request and payment of a fee 319
by such person to said town of former residence in an amount 320
determined by the town treasurer as necessary to cover the cost of such 321
procedure, prepare and mail to the town in which such person resides, 322
a copy of the record of such discharge or certified copy thereof or 323
affidavits, or he may establish his right to such exemption in the town 324
in which he resides by exhibiting to the town clerk thereof the original 325
discharge or a certified copy thereof or such affidavits. Said clerk shall 326
take therefrom sufficient data to satisfy the exemption requirements of 327
the general statutes and shall record the same and shall note the town 328
where the original complete recording of discharge papers was made. 329
No board of assessors or board of assessment appeals or other official 330
shall allow any such claim for exemption unless evidence as herein 331
specified has been filed in the office of the town clerk, provided, if any 332
claim for exemption has been allowed by any board of assessors or 333
board of assessment appeals prior to July 1, 1923, the provisions of this 334
section shall not apply to such claim. Each claim granted prior to July 1, 335
1923, shall be recorded with those presented subsequent thereto, and a 336
list of such names, alphabetically arranged, shall be furnished the 337
assessors by the town clerk. 338
Sec. 6. Section 12-94 of the general statutes is repealed and the 339
following is substituted in lieu thereof (Effective from passage and 340
applicable to assessment years commencing on or after October 1, 2024): 341
The exemptions granted in sections 12-81, as amended by this act, and 342
12-82 to soldiers, sailors, marines and members of the Coast Guard, Air 343
Force and Space Force, and their spouses, widows, widowers, fathers 344
and mothers, and to blind or totally disabled persons and their spouses 345
shall first be made in the town in which the person entitled thereto 346
resides, and any person asking such exemption in any other town shall 347
annually make oath before, or forward his or her affidavit to, the 348
assessors of such town, deposing that such exemptions, except the 349
exemption provided in subdivision (55) of section 12-81, if allowed, will 350
not, together with any other exemptions granted under sections 12-81, 351 Substitute Bill No. 1276
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as amended by this act, and 12-82, exceed the amount of exemption 352
thereby allowed to such person. Such affidavit shall be filed with the 353
assessors within the period the assessors have to complete their duties 354
in the town where the exemption is claimed. The assessors of each town 355
shall annually make a certified list of all persons who are found to be 356
entitled to exemption under the provisions of said sections, which list 357
shall be filed in the town clerk's office, and shall be prima facie evidence 358
that the persons whose names appear thereon and who are not required 359
by law to give annual proof are entitled to such exemption as long as 360
they continue to reside in such town; but such assessors may, at any 361
time, require any such person to appear before them for the purpose of 362
furnishing [additional] evidence that demonstrates such person's 363
entitlement to such exemption, provided [,] (1) any person who by 364
reason of such person's disability is unable to so appear may furnish 365
such assessors a statement from such person's attending physician, 366
physician assistant or an advanced practice registered nurse certifying 367
that such person is totally disabled and is unable to make a personal 368
appearance and such other evidence of total disability as such assessors 369
may deem appropriate, and (2) any person claiming exemption under 370
subdivision (83) of section 12-81, as amended by this act, may furnish 371
documentation from the United States Department of Veterans Affairs 372
certifying that such person is permanently and totally disabled based on 373
a service-connected disability rating of one hundred per cent and is 374
unable to make a personal appearance. 375
Sec. 7. Section 12-95 of the general statutes is repealed and the 376
following is substituted in lieu thereof (Effective from passage and 377
applicable to assessment years commencing on or after October 1, 2024): 378
No individual shall receive any exemption to which such individual 379
is entitled by any one of subdivisions (19), (20), (22), (23), (25), (26), (28) 380
and (83) of section 12-81, as amended by this act, or section 12-82 until 381
such individual has proved such individual's right to such exemption in 382
accordance with the provisions of sections 12-93, as amended by this act, 383
and 12-94, as amended by this act, together with such further proof as is 384
necessary under the provisions of any of said sections, including any 385 Substitute Bill No. 1276
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modification by the United States Department of Veterans Affairs of (1) 386
a veteran's disability rating as described in subdivision (20) of section 387
12-81, as amended by this act, or (2) a resident's determination as 388
permanently and totally disabled based on a one hundred per cent 389
disability rating as described in subdivision (83) of section 12-81, as 390
amended by this act. Exemptions so proved by residents shall take effect 391
on the next succeeding assessment day, provided individuals entitled to 392
an exemption under the provisions of subdivision (20) or (83) of section 393
12-81, as amended by this act, may prove such right at any time before 394
the expiration of the time limited by law for the board of assessment 395
appeals of the town wherein the exemption is claimed to complete its 396
duties and such exemption shall take effect on the assessment day next 397
preceding the date of the proof thereof. For purposes of any tax payable 398
in accordance with the provisions of section 12-71b, any such exemption 399
referred to in this section shall take effect on the first day of January next 400
following the date on which the right to such exemption has been 401
proved. 402
Sec. 8. Section 12-93a of the general statutes is repealed and the 403
following is substituted in lieu thereof (Effective from passage and 404
applicable to assessment years commencing on or after October 1, 2024): 405
(a) Any person entitled to an exemption from property tax in 406
accordance with any provision of subdivisions (19) to (26), inclusive, 407
and (83) of section 12-81, as amended by this act, who is the owner of a 408
residential dwelling on leased land, including any such person who is a 409
sublessee under terms of the lease, shall be entitled to claim such 410
exemption in respect to the assessment of the dwelling for purposes of 411
the property tax, provided (1) the dwelling is such person's principal 412
place of residence, (2) such lease or sublease requires that such person 413
as the lessee or sublessee, whichever is applicable, pay all property taxes 414
related to the dwelling and (3) such lease or sublease is recorded in the 415
land records of the town. 416
(b) Any person entitled to an exemption from property tax in 417
accordance with the provisions of subdivisions (19) to (26), inclusive, 418 Substitute Bill No. 1276
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and (83) of section 12-81, as amended by this act, shall be entitled to 419
claim such exemption with respect to the assessment of a motor vehicle 420
that is leased by such person. Notwithstanding the provisions of this 421
chapter, any person claiming the exemption under this section for a 422
leased motor vehicle shall be entitled to a refund of tax paid with respect 423
to such vehicle whether such tax was paid by the lessee or by the lessor 424
pursuant to the terms of the lease. Such refund shall equal the amount 425
of such person's exemption multiplied by the applicable mill rate. Any 426
such person claiming the exemption for a leased vehicle under this 427
subdivision for any assessment year shall, not later than the thirty-first 428
day of December next following the assessment year during which the 429
tax for such leased vehicle has been paid, file with the assessor or board 430
of assessors, in the town in which such motor vehicle tax has been paid, 431
written application claiming such exemption on a form approved for 432
such purpose by such assessor or board. Upon approving such person's 433
exemption claim, the assessor shall certify the amount of refund to 434
which the applicant is entitled and shall notify the tax collector of such 435
amount. The tax collector shall refer such certification to the board of 436
selectmen in a town or to the corresponding authority in any other 437
municipality. Upon receipt of such certification, the selectmen or such 438
other authority shall draw an order on the Treasurer in favor of such 439
person for the amount of refund so certified. Failure to file such 440
application as prescribed in this subsection with respect to any 441
assessment year shall constitute a waiver of the right to such exemption 442
for such assessment year. 443
Sec. 9. Section 12-81cc of the general statutes is repealed and the 444
following is substituted in lieu thereof (Effective from passage and 445
applicable to assessment years commencing on or after October 1, 2024): 446
Any person who has established his or her entitlement to a property 447
tax exemption under subdivision (19), (20), (22), (23), (24), (25), (26), (28), 448
[or] (53) or (83) of section 12-81, as amended by this act, or section 12-449
81g for a particular assessment year shall be issued a certificate as to 450
such entitlement by the tax assessor of the relevant municipality. Such 451
person shall be entitled to such exemption in any municipality in this 452 Substitute Bill No. 1276
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state for such assessment year provided a copy of such certificate is 453
provided to the tax assessor of any municipality in which such 454
exemption is claimed and further provided such person would 455
otherwise have been eligible for such exemption in such municipality if 456
he or she had filed for such exemption as provided under the general 457
statutes. 458
Sec. 10. Subdivision (22) of section 12-81 of the general statutes is 459
repealed and the following is substituted in lieu thereof (Effective October 460
1, 2025, and applicable to assessment years commencing on or after October 1, 461
2025): 462
(22) Subject to the provisions of sections 12-89, 12-90 and 12-95, as 463
amended by this act, (A) property to the amount of one thousand dollars 464
belonging to, or held in trust for, any surviving spouse while such 465
person remains a widow or widower, or a minor child or both, residing 466
in this state, of one who has served in the Army, Navy, Marine Corps, 467
Coast Guard, Air Force or Space Force of the United States, or any 468
citizen of the United States who served in the military or naval service 469
of a government allied or associated with the United States, as provided 470
by subdivision (19) of this section, and who has died either during his 471
or her term of service, except as provided in subparagraph (B) of this 472
subdivision, or after becoming a veteran, as defined in section 27-103, 473
[provided such amount shall be three thousand dollars] and (B) if death 474
was due to service and occurred while on active duty (i) that portion of 475
a dwelling, including a condominium, as defined in section 47-68a, a 476
unit in a common interest community, as defined in section 47-202, and 477
a mobile manufactured home, as defined in section 12-63a, and the lot 478
upon which such dwelling sits, not to exceed two acres thereof, that (I) 479
belongs to, or is held in trust for, any such surviving spouse, and (II) is 480
occupied by such surviving spouse as the surviving spouse's primary 481
residence, or (ii) lacking such residence, one motor vehicle that belongs 482
to, or is held in trust for, such surviving spouse and is garaged in this 483
state. As used in this subparagraph, "dwelling" does not include any 484
portion of the unit or structure used by such surviving spouse for 485
commercial purposes or from which such surviving spouse derives any 486 Substitute Bill No. 1276
LCO 16 of 17
rental income; 487
This act shall take effect as follows and shall amend the following
sections:
Section 1 from passage New section
Sec. 2 from passage and
applicable to assessment
years commencing on or
after October 1, 2024
12-81(83)
Sec. 3 October 1, 2025 New section
Sec. 4 from passage and
applicable to assessment
years commencing on or
after October 1, 2024
12-81(20)
Sec. 5 from passage and
applicable to assessment
years commencing on or
after October 1, 2024
12-93
Sec. 6 from passage and
applicable to assessment
years commencing on or
after October 1, 2024
12-94
Sec. 7 from passage and
applicable to assessment
years commencing on or
after October 1, 2024
12-95
Sec. 8 from passage and
applicable to assessment
years commencing on or
after October 1, 2024
12-93a
Sec. 9 from passage and
applicable to assessment
years commencing on or
after October 1, 2024
12-81cc
Sec. 10 October 1, 2025, and
applicable to assessment
years commencing on or
after October 1, 2025
12-81(22)
Substitute Bill No. 1276
LCO 17 of 17
Statement of Legislative Commissioners:
In Section 1(4), "in accordance with said subdivisions" was added for
clarity; and in Section 1(6), the first sentence was rewritten for
consistency with standard drafting conventions.
VA Joint Favorable Subst.