Connecticut 2025 Regular Session

Connecticut Senate Bill SB01276 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
2	2
3		-	LCO 1 of 17
	3	+	LCO No. 4438 1 of 15
4	4
5		-	General Assembly ~~Substitute~~ Bill No. 1276
	5	+	General Assembly Raised Bill No. 1276
6	6		January Session, 2025
	7	+	LCO No. 4438
7	8
	9	+
	10	+	Referred to Committee on VETERANS' AND MILITARY
	11	+	AFFAIRS
	12	+
	13	+
	14	+	Introduced by:
	15	+	(VA)
8	16
9	17
10	18
11	19
12	20		AN ACT CONCERNING A PROPERTY TAX EXEMPTION FOR
13	21		VETERANS WHO ARE PERMANENTLY AND TOTALLY DISABLED
14	22		BASED ON A DISABILITY RATING OF ONE HUNDRED PER CENT
15	23		AND A PROPERTY TAX EXEMPTION FOR GOLD STAR SPOUSES.
16	24		Be it enacted by the Senate and House of Representatives in General
17	25		Assembly convened:
18	26
19	27		Section 1. (Effective from passage) In each town in which the grand list 1
20	28		for the assessment year commencing October 1, 2024, has been 2
21	29		published and lodged for public inspection on or before the effective 3
22	30		date of this section: 4
23	31		(1) Notwithstanding the provisions of section 12-55 of the general 5
24	32		statutes, such town's assessor or board of assessors may disregard, 6
25	33		adjust and republish said grand list not later than thirty days after the 7
26	34		effective date of this section; 8
27	35		(2) Notwithstanding the provisions of subsection (b) of section 12-110 9
28	36		of the general statutes, such town's board of assessment appeals shall 10
29	37		meet to hear appeals related to the assessment of property during the 11
30	38		period commencing sixty days after the effective date of this section and 12
	39	+	Raised Bill No. 1276
	40	+
	41	+
	42	+
	43	+	LCO No. 4438 2 of 15
	44	+
31	45		concluding ninety days after the effective date of this section, on 13
32	46		business days as described in said subsection; 14
33	47		(3) Notwithstanding the provisions of subdivision (1) of subsection 15
34		-	(a) of section 12-111 of the general statutes and section 12-112 of the 16 Substitute Bill No. 1276
35		-
36		-
37		-	LCO 2 of 17
38		-
	48	+	(a) of section 12-111 of the general statutes and section 12-112 of the 16
39	49		general statutes, appeals from the doings of such town's assessors shall 17
40	50		be heard or entertained by such town's board of assessment appeals if 18
41		-	~~any~~ such appeal is made on or before the fifteenth day after the effective 19
42		-	~~date~~ of this section; 20
	51	+	such appeal is made on or before the fifteenth day after the effective date 19
	52	+	of this section; and 20
43	53		(4) Notwithstanding the provisions of subdivisions (1) and (2) of 21
44	54		subsection (a) of section 12-111 of the general statutes, such town's board 22
45	55		of assessment appeals shall notify each taxpayer who filed an appeal, 23
46	56		whether to advise of the date, time and place of the appeal hearing or to 24
47		-	advise that such board has elected not to conduct an appeal hearing, in 25
48		-	accordance with said subdivisions, not later than sixty days after the 26
49		-	effective date of this section; 27
50		-	(5) Notwithstanding the provisions of section 12-120 of the general 28
51		-	statutes, such town's assessor or board of assessors shall transmit to the 29
52		-	Secretary of the Office of Policy and Management not later than one 30
53		-	hundred twenty days after the effective date of this section an abstract 31
54		-	of the assessment list that has been examined and corrected by the board 32
55		-	of assessment appeals; and 33
56		-	(6) Notwithstanding the provisions of title 7 of the general statutes, 34
57		-	chapter 204 of the general statutes, section 12-142 of the general statutes 35
58		-	and any special act, municipal charter or home rule ordinance, if such 36
59		-	town has adopted a budget or levied taxes for the fiscal year ending June 37
60		-	30, 2026, such town may, by vote of its legislative body or, in a 38
61		-	municipality where the legislative body is a town meeting, by vote of 39
62		-	the board of selectmen, (A) amend its budget in the same manner as 40
63		-	such budget was originally adopted, and (B) not later than one hundred 41
64		-	fifty days after the effective date of this section, adjust the tax levy and 42
65		-	the amount of any remaining installments of such taxes. If such town 43
66		-	has levied a tax that was due and payable in a single installment for the 44
67		-	fiscal year ending June 30, 2026, such town may mail or hand deliver to 45
68		-	persons liable therefor a supplemental rate bill for any additional tax 46
69		-	levy resulting pursuant to subparagraph (B) of this subdivision. 47
70		-	Sec. 2. Subdivision (83) of section 12-81 of the general statutes is 48 Substitute Bill No. 1276
	57	+	advise that such board has elected not to conduct an appeal hearing, not 25
	58	+	later than sixty days after the effective date of this section. 26
	59	+	Sec. 2. Subdivision (83) of section 12-81 of the general statutes is 27
	60	+	repealed and the following is substituted in lieu thereof (Effective from 28
	61	+	passage and applicable to assessment years commencing on or after October 1, 29
	62	+	2024): 30
	63	+	(83) (A) (i) [A] That portion of a dwelling, including a condominium, 31
	64	+	as defined in section 47-68a, [and] a unit in a common interest 32
	65	+	community, as defined in section 47-202, [that is (I) owned by] and a 33
	66	+	mobile manufactured home, as defined in section 12-63a, and the lot 34
	67	+	upon which such dwelling sits, not to exceed two acres thereof, that (I) 35
	68	+	belongs to, or is held in trust for, any resident of this state who has 36
	69	+	served in the Army, Navy, Marine Corps, Coast Guard, Air Force or 37
	70	+	Space Force of the United States, [and] has been determined by the 38
	71	+	United States Department of Veterans Affairs to be permanently and 39
	72	+	totally disabled based on a service-connected [permanent and total] 40
	73	+	disability rating [as determined by the United States Department of 41
	74	+	Veterans Affairs] of one hundred per cent and, if such individual died 42
	75	+	on or after October 1, 2023, but prior to October 1, 2024, was a resident 43
	76	+	Raised Bill No. 1276
71	77
72	78
73		-	LCO 3 of 17
74	79
75		-	repealed and the following is substituted in lieu thereof (Effective from 49
76		-	passage and applicable to assessment years commencing on or after October 1, 50
77		-	2024): 51
78		-	(83) (A) (i) [A] That portion of a dwelling, including a condominium, 52
79		-	as defined in section 47-68a, [and] a unit in a common interest 53
80		-	community, as defined in section 47-202, [that is (I) owned by] and a 54
81		-	mobile manufactured home, as defined in section 12-63a, and the lot 55
82		-	upon which such dwelling sits, not to exceed two acres thereof, that (I) 56
83		-	belongs to, or is held in trust for, any resident of this state who has 57
84		-	served in the Army, Navy, Marine Corps, Coast Guard, Air Force or 58
85		-	Space Force of the United States and has been determined by the United 59
86		-	States Department of Veterans Affairs to be permanently and totally 60
87		-	disabled based on a service-connected [permanent and total] disability 61
88		-	rating [as determined by the United States Department of Veterans 62
89		-	Affairs] of one hundred per cent, and (II) is occupied by such resident 63
90		-	as the resident's primary residence, or (ii) lacking such residence, one 64
91		-	motor vehicle [owned by] that belongs to, or is held in trust for, such 65
92		-	resident and is garaged in this state. As used in this subdivision, 66
93		-	"dwelling" does not include any portion of the unit or structure used by 67
94		-	such resident for commercial purposes or from which such resident 68
95		-	derives any rental income. 69
96		-	(B) If such resident lacks such [dwelling or motor vehicle] property 70
97		-	in such resident's name, [the dwelling or motor vehicle, as applicable,] 71
98		-	so much of the property belonging to, or held in trust for, such resident's 72
99		-	spouse, who is domiciled with such resident, shall be so exempt. When 73
100		-	any resident entitled to an exemption under the provisions of this 74
101		-	subdivision has died, the [dwelling] real property or motor vehicle, as 75
102		-	applicable, described in subparagraph (A) of this subdivision belonging 76
103		-	to, or held in trust for, such deceased resident's surviving spouse, while 77
104		-	such spouse remains a widow or widower, or belonging to or held in 78
105		-	trust for such deceased resident's minor children during their minority, 79
106		-	or both, while they are residents of this state, shall be so exempt as that 80
107		-	to which such resident was or would have been entitled at the time of 81
108		-	such resident's death. 82 Substitute Bill No. 1276
	80	+	LCO No. 4438 3 of 15
	81	+
	82	+	of this state at the time of such individual's death, and (II) is occupied 44
	83	+	by such resident as the resident's primary residence, or (ii) lacking such 45
	84	+	residence, one motor vehicle [owned by] that belongs to, or is held in 46
	85	+	trust for, such resident and is garaged in this state. As used in this 47
	86	+	subdivision, "dwelling" does not include any portion of the unit or 48
	87	+	structure used by such resident for commercial purposes or from which 49
	88	+	such resident derives any rental income. 50
	89	+	(B) If such resident lacks such [dwelling or motor vehicle] property 51
	90	+	in such resident's name, [the dwelling or motor vehicle, as applicable,] 52
	91	+	so much of the property belonging to, or held in trust for, such resident's 53
	92	+	spouse, who is domiciled with such resident, shall be so exempt. When 54
	93	+	any resident entitled to an exemption under the provisions of this 55
	94	+	subdivision has died on or after October 1, 2024, or had died on or after 56
	95	+	October 1, 2023, but prior to October 1, 2024, as applicable, the 57
	96	+	[dwelling] real property or motor vehicle, as applicable, described in 58
	97	+	subparagraph (A) of this subdivision belonging to, or held in trust for, 59
	98	+	such deceased resident's surviving spouse, while such spouse remains 60
	99	+	a widow or widower, or belonging to or held in trust for such deceased 61
	100	+	resident's minor children during their minority, or both, while they are 62
	101	+	residents of this state, shall be so exempt as that to which such resident 63
	102	+	was or would have been entitled at the time of such resident's death. 64
	103	+	(C) No individual entitled to the exemption under this subdivision 65
	104	+	and under one or more of subdivisions (19), (22), (23), (25) and (26) of 66
	105	+	this section shall receive more than one exemption. 67
	106	+	(D) (i) No individual shall receive any exemption to which such 68
	107	+	individual is entitled under this subdivision until such individual has 69
	108	+	complied with section 12-95, as amended by this act, and has submitted 70
	109	+	proof of such individual's [disability rating, as determined] 71
	110	+	determination by the United States Department of Veterans Affairs, to 72
	111	+	the assessor of the town in which the exemption is sought. If there is no 73
	112	+	change to an individual's [disability rating] determination, such proof 74
	113	+	shall not be required for any assessment year following that for which 75
	114	+	Raised Bill No. 1276
109	115
110	116
111		-	LCO 4 of 17
112	117
113		-	(C) No individual entitled to the exemption under this subdivision 83
114		-	and under one or more of subdivisions (19), (22), (23), (25) and (26) of 84
115		-	this section shall receive more than one exemption. 85
116		-	(D) (i) No individual shall receive any exemption to which such 86
117		-	individual is entitled under this subdivision until such individual has 87
118		-	complied with section 12-95, as amended by this act, and has submitted 88
119		-	proof of such individual's [disability rating, as determined] 89
120		-	determination by the United States Department of Veterans Affairs, to 90
121		-	the assessor of the town in which the exemption is sought. If there is no 91
122		-	change to an individual's [disability rating] determination, such proof 92
123		-	shall not be required for any assessment year following that for which 93
124		-	the exemption under this subdivision is granted initially. If the United 94
125		-	States Department of Veterans Affairs modifies an individual's 95
126		-	[disability rating] determination to other than permanently and totally 96
127		-	disabled based on a service-connected [permanent and total] disability 97
128		-	rating of one hundred per cent, such modification shall be deemed a 98
129		-	waiver of the right to the exemption under this subdivision. Any such 99
130		-	individual whose [disability rating] determination was modified to 100
131		-	other than permanently and totally disabled based on a service-101
132		-	connected [permanent and total] disability rating of one hundred per 102
133		-	cent may seek the exemption under subdivision (20) of this section. 103
134		-	(ii) Any individual who has been unable to submit evidence of 104
135		-	[disability rating] such determination by the United States Department 105
136		-	of Veterans Affairs in the manner required by this subdivision, or who 106
137		-	has failed to submit such evidence as provided in section 12-95, as 107
138		-	amended by this act, may, when such individual obtains such evidence, 108
139		-	make application to the tax collector not later than one year after such 109
140		-	individual obtains such proof or not later than one year after the 110
141		-	expiration of the time limited in section 12-95, as amended by this act, 111
142		-	as the case may be, for abatement in case the tax has not been paid, or 112
143		-	for refund in case the whole tax or part of the tax has been paid. Such 113
144		-	abatement or refund may be granted retroactively to include the 114
145		-	assessment day next succeeding the date as of which such individual 115
146		-	was entitled to such [disability rating as determined] determination by 116 Substitute Bill No. 1276
	118	+	LCO No. 4438 4 of 15
	119	+
	120	+	the exemption under this subdivision is granted initially. If the United 76
	121	+	States Department of Veterans Affairs modifies an individual's 77
	122	+	[disability rating] determination to other than permanently and totally 78
	123	+	disabled based on a service-connected [permanent and total] disability 79
	124	+	rating of one hundred per cent, such modification shall be deemed a 80
	125	+	waiver of the right to the exemption under this subdivision. Any such 81
	126	+	individual whose [disability rating] determination was modified to 82
	127	+	other than permanently and totally disabled based on a service-83
	128	+	connected [permanent and total] disability rating of one hundred per 84
	129	+	cent may seek the exemption under subdivision (20) of this section. 85
	130	+	(ii) Any individual who has been unable to submit evidence of 86
	131	+	[disability rating] such determination by the United States Department 87
	132	+	of Veterans Affairs in the manner required by this subdivision, or who 88
	133	+	has failed to submit such evidence as provided in section 12-95, as 89
	134	+	amended by this act, may, when such individual obtains such evidence, 90
	135	+	make application to the tax collector not later than one year after such 91
	136	+	individual obtains such proof or not later than one year after the 92
	137	+	expiration of the time limited in section 12-95, as amended by this act, 93
	138	+	as the case may be, for abatement in case the tax has not been paid, or 94
	139	+	for refund in case the whole tax or part of the tax has been paid. Such 95
	140	+	abatement or refund may be granted retroactively to include the 96
	141	+	assessment day next succeeding the date as of which such individual 97
	142	+	was entitled to such [disability rating as determined] determination by 98
	143	+	the United States Department of Veterans Affairs, but in no case shall 99
	144	+	any abatement or refund be made for a period greater than three years. 100
	145	+	(iii) The tax collector shall, after examination of such application, refer 101
	146	+	the same, with the tax collector's recommendations thereon, to the board 102
	147	+	of selectmen of a town or to the corresponding authority of any other 103
	148	+	municipality, and shall certify to the amount of abatement or refund to 104
	149	+	which the applicant is entitled. Upon receipt of such application and 105
	150	+	certification, the selectmen or other duly constituted authority shall, in 106
	151	+	case the tax has not been paid, issue a certificate of abatement or, in case 107
	152	+	the whole tax or part of the tax has been paid, draw an order upon the 108
	153	+	Raised Bill No. 1276
147	154
148	155
149		-	LCO 5 of 17
150	156
151		-	the United States Department of Veterans Affairs, but in no case shall 117
152		-	any abatement or refund be made for a period greater than three years. 118
153		-	(iii) The tax collector shall, after examination of such application, refer 119
154		-	the same, with the tax collector's recommendations thereon, to the board 120
155		-	of selectmen of a town or to the corresponding authority of any other 121
156		-	municipality, and shall certify to the amount of abatement or refund to 122
157		-	which the applicant is entitled. Upon receipt of such application and 123
158		-	certification, the selectmen or other duly constituted authority shall, in 124
159		-	case the tax has not been paid, issue a certificate of abatement or, in case 125
160		-	the whole tax or part of the tax has been paid, draw an order upon the 126
161		-	treasurer in favor of such applicant for such amount, without interest. 127
162		-	Any action so taken by such selectmen or other authority shall be a 128
163		-	matter of record and the tax collector shall be notified in writing of such 129
164		-	action. 130
165		-	Sec. 3. (NEW) (Effective October 1, 2025) (a) Any municipality, upon 131
166		-	approval by its legislative body, may provide that the surviving spouse 132
167		-	of any resident of this state who (1) had served in the Army, Navy, 133
168		-	Marine Corps, Coast Guard, Air Force or Space Force of the United 134
169		-	States, (2) had been determined by the United States Department of 135
170		-	Veterans Affairs to have a service-connected disability rating, and (3) 136
171		-	died prior to October 1, 2024, shall, while such spouse remains a widow 137
172		-	or widower, be entitled to an exemption from property tax on (A) that 138
173		-	portion of a dwelling, including a condominium, as defined in section 139
174		-	47-68a of the general statutes, a unit in a common interest community, 140
175		-	as defined in section 47-202 of the general statutes, and a mobile 141
176		-	manufactured home, as defined in section 12-63a of the general statutes, 142
177		-	and the lot upon which such dwelling sits, not to exceed two acres 143
178		-	thereof, that (i) belongs to, or is held in trust for, such surviving spouse, 144
179		-	and (ii) is occupied by such surviving spouse as the surviving spouse's 145
180		-	primary residence, or (B) lacking such residence, one motor vehicle that 146
181		-	belongs to, or is held in trust for, such surviving spouse and is garaged 147
182		-	in this state. As used in this subsection, "dwelling" does not include any 148
183		-	portion of the unit or structure used by such surviving spouse for 149
184		-	commercial purposes or from which such surviving spouse derives any 150 Substitute Bill No. 1276
	157	+	LCO No. 4438 5 of 15
	158	+
	159	+	treasurer in favor of such applicant for such amount, without interest. 109
	160	+	Any action so taken by such selectmen or other authority shall be a 110
	161	+	matter of record and the tax collector shall be notified in writing of such 111
	162	+	action. 112
	163	+	Sec. 3. Subdivision (20) of section 12-81 of the general statutes is 113
	164	+	repealed and the following is substituted in lieu thereof (Effective from 114
	165	+	passage and applicable to assessment years commencing on or after October 1, 115
	166	+	2024): 116
	167	+	(20) (A) Subject to the provisions hereinafter stated, property not 117
	168	+	exceeding three thousand five hundred dollars in amount shall be 118
	169	+	exempt from taxation, which property belongs to, or is held in trust for, 119
	170	+	any resident of this state who has served, or is serving, in the Army, 120
	171	+	Navy, Marine Corps, Coast Guard, Air Force or Space Force of the 121
	172	+	United States and (i) has a disability rating as determined by the United 122
	173	+	States Department of Veterans Affairs amounting to ten per cent or 123
	174	+	more of total disability, other than a determination of being 124
	175	+	permanently and totally disabled based on a service-connected 125
	176	+	[permanent and total] disability rating of one hundred per cent, 126
	177	+	provided such exemption shall be two thousand dollars in any case in 127
	178	+	which such rating is between ten per cent and twenty-five per cent; two 128
	179	+	thousand five hundred dollars in any case in which such rating is more 129
	180	+	than twenty-five per cent but not more than fifty per cent; three 130
	181	+	thousand dollars in any case in which such rating is more than fifty per 131
	182	+	cent but not more than seventy-five per cent; and three thousand five 132
	183	+	hundred dollars in any case in which such resident has attained sixty-133
	184	+	five years of age or such rating is more than seventy-five per cent; or (ii) 134
	185	+	is receiving a pension, annuity or compensation from the United States 135
	186	+	because of the loss in service of a leg or arm or that which is considered 136
	187	+	by the rules of the United States Pension Office or the Bureau of War 137
	188	+	Risk Insurance the equivalent of such loss. 138
	189	+	(B) If such veteran lacks such amount of property in such veteran's 139
	190	+	name, so much of the property belonging to, or held in trust for, such 140
	191	+	Raised Bill No. 1276
185	192
186	193
187		-	LCO 6 of 17
188	194
189		-	rental income. 151
190		-	(b) (1) No surviving spouse shall receive the exemption to which such 152
191		-	surviving spouse is entitled under this section until such surviving 153
192		-	spouse has complied with section 12-95 of the general statutes, as 154
193		-	amended by this act, and has submitted proof to the assessor of the town 155
194		-	in which the exemption is sought that the surviving spouse's deceased 156
195		-	veteran was determined by the United States Department of Veterans 157
196		-	Affairs to have a service-connected disability rating. 158
197		-	(2) Any surviving spouse who has been unable to submit evidence of 159
198		-	such determination by the United States Department of Veterans Affairs 160
199		-	in the manner required by this subsection, or who has failed to submit 161
200		-	such evidence as provided in section 12-95 of the general statutes, as 162
201		-	amended by this act, may, when such surviving spouse obtains such 163
202		-	evidence, make application to the tax collector not later than one year 164
203		-	after such surviving spouse obtains such proof or not later than one year 165
204		-	after the expiration of the time limited in section 12-95 of the general 166
205		-	statutes, as amended by this act, as the case may be, for abatement in 167
206		-	case the tax has not been paid, or for refund in case the whole tax or part 168
207		-	of the tax has been paid. Such abatement or refund may be granted 169
208		-	retroactively to include the assessment day next succeeding the date as 170
209		-	of which such surviving spouse was entitled to such determination by 171
210		-	the United States Department of Veterans Affairs, but in no case shall 172
211		-	any abatement or refund be made for a period greater than three years. 173
212		-	(3) The tax collector shall, after examination of such application, refer 174
213		-	the same, with the tax collector's recommendations thereon, to the board 175
214		-	of selectmen of a town or to the corresponding authority of any other 176
215		-	municipality, and shall certify to the amount of abatement or refund to 177
216		-	which the applicant is entitled. Upon receipt of such application and 178
217		-	certification, the selectmen or other duly constituted authority shall, in 179
218		-	case the tax has not been paid, issue a certificate of abatement or, in case 180
219		-	the whole tax or part of the tax has been paid, draw an order upon the 181
220		-	treasurer in favor of such applicant for such amount, without interest. 182
221		-	Any action so taken by such selectmen or other authority shall be a 183 Substitute Bill No. 1276
	195	+	LCO No. 4438 6 of 15
	196	+
	197	+	veteran's spouse, who is domiciled with such veteran, as is necessary to 141
	198	+	equal such amount shall also be so exempt. When any veteran entitled 142
	199	+	to an exemption under the provisions of this subdivision has died, 143
	200	+	property belonging to, or held in trust for, such deceased veteran's 144
	201	+	surviving spouse, while such spouse remains a widow or widower, or 145
	202	+	belonging to or held in trust for such deceased veteran's minor children 146
	203	+	during their minority, or both, while they are residents of this state, shall 147
	204	+	be exempt in the same aggregate amount as that to which the disabled 148
	205	+	veteran was or would have been entitled at the time of such veteran's 149
	206	+	death. 150
	207	+	(C) No individual entitled to the exemption under this subdivision 151
	208	+	and under one or more of subdivisions (19), (22), (23), (25) and (26) of 152
	209	+	this section shall receive more than one exemption. 153
	210	+	(D) (i) No individual shall receive any exemption to which such 154
	211	+	individual is entitled under this subdivision until such individual has 155
	212	+	complied with section 12-95, as amended by this act, and has submitted 156
	213	+	proof of such individual's disability rating, as determined by the United 157
	214	+	States Department of Veterans Affairs, to the assessor of the town in 158
	215	+	which the exemption is sought. If there is no change to an individual's 159
	216	+	disability rating, such proof shall not be required for any assessment 160
	217	+	year following that for which the exemption under this subdivision is 161
	218	+	granted initially. If the United States Department of Veterans Affairs 162
	219	+	modifies a veteran's disability rating, such modification shall be deemed 163
	220	+	a waiver of the right to the exemption under this subdivision until proof 164
	221	+	of disability rating is submitted to the assessor and the right to such 165
	222	+	exemption is established as required initially, except that if such 166
	223	+	disability rating is modified to a determination that such veteran is 167
	224	+	permanently and totally disabled based on a service-connected 168
	225	+	[permanent and total] disability rating of one hundred per cent, such 169
	226	+	veteran may seek the exemption under subdivision (83) of this section. 170
	227	+	(ii) Any individual who has been unable to submit evidence of 171
	228	+	disability rating in the manner required by this subdivision, or who has 172
	229	+	Raised Bill No. 1276
222	230
223	231
224		-	LCO 7 of 17
225	232
226		-	matter of record and the tax collector shall be notified in writing of such 184
227		-	action. 185
228		-	Sec. 4. Subdivision (20) of section 12-81 of the general statutes is 186
229		-	repealed and the following is substituted in lieu thereof (Effective from 187
230		-	passage and applicable to assessment years commencing on or after October 1, 188
231		-	2024): 189
232		-	(20) (A) Subject to the provisions hereinafter stated, property not 190
233		-	exceeding three thousand five hundred dollars in amount shall be 191
234		-	exempt from taxation, which property belongs to, or is held in trust for, 192
235		-	any resident of this state who has served, or is serving, in the Army, 193
236		-	Navy, Marine Corps, Coast Guard, Air Force or Space Force of the 194
237		-	United States and (i) has a disability rating as determined by the United 195
238		-	States Department of Veterans Affairs amounting to ten per cent or 196
239		-	more of total disability, other than a determination of being 197
240		-	permanently and totally disabled based on a service-connected 198
241		-	[permanent and total] disability rating of one hundred per cent, 199
242		-	provided such exemption shall be two thousand dollars in any case in 200
243		-	which such rating is between ten per cent and twenty-five per cent; two 201
244		-	thousand five hundred dollars in any case in which such rating is more 202
245		-	than twenty-five per cent but not more than fifty per cent; three 203
246		-	thousand dollars in any case in which such rating is more than fifty per 204
247		-	cent but not more than seventy-five per cent; and three thousand five 205
248		-	hundred dollars in any case in which such resident has attained sixty-206
249		-	five years of age or such rating is more than seventy-five per cent; or (ii) 207
250		-	is receiving a pension, annuity or compensation from the United States 208
251		-	because of the loss in service of a leg or arm or that which is considered 209
252		-	by the rules of the United States Pension Office or the Bureau of War 210
253		-	Risk Insurance the equivalent of such loss. 211
254		-	(B) If such veteran lacks such amount of property in such veteran's 212
255		-	name, so much of the property belonging to, or held in trust for, such 213
256		-	veteran's spouse, who is domiciled with such veteran, as is necessary to 214
257		-	equal such amount shall also be so exempt. When any veteran entitled 215
258		-	to an exemption under the provisions of this subdivision has died, 216 Substitute Bill No. 1276
	233	+	LCO No. 4438 7 of 15
	234	+
	235	+	failed to submit such evidence as provided in section 12-95, as amended 173
	236	+	by this act, may, when such individual obtains such evidence, make 174
	237	+	application to the tax collector not later than one year after such 175
	238	+	individual obtains such proof or not later than one year after the 176
	239	+	expiration of the time limited in section 12-95, as amended by this act, 177
	240	+	as the case may be, for abatement in case the tax has not been paid, or 178
	241	+	for refund in case the whole tax has been paid, of such part or the whole 179
	242	+	of such tax as represents the service exemption. Such abatement or 180
	243	+	refund may be granted retroactively to include the assessment day next 181
	244	+	succeeding the date as of which such person was entitled to such 182
	245	+	disability rating as determined by the United States Department of 183
	246	+	Veterans Affairs, but in no case shall any abatement or refund be made 184
	247	+	for a period greater than three years. 185
	248	+	(iii) The tax collector shall, after examination of such application, refer 186
	249	+	the same, with the tax collector's recommendations thereon, to the board 187
	250	+	of selectmen of a town or to the corresponding authority of any other 188
	251	+	municipality, and shall certify to the amount of abatement or refund to 189
	252	+	which the applicant is entitled. Upon receipt of such application and 190
	253	+	certification, the selectmen or other duly constituted authority shall, in 191
	254	+	case the tax has not been paid, issue a certificate of abatement or, in case 192
	255	+	the whole tax has been paid, draw an order upon the treasurer in favor 193
	256	+	of such applicant for the amount, without interest, that represents the 194
	257	+	service exemption. Any action so taken by such selectmen or other 195
	258	+	authority shall be a matter of record and the tax collector shall be 196
	259	+	notified in writing of such action; 197
	260	+	Sec. 4. Section 12-93 of the general statutes is repealed and the 198
	261	+	following is substituted in lieu thereof (Effective from passage and 199
	262	+	applicable to assessment years commencing on or after October 1, 2024): 200
	263	+	Any person who claims an exemption from taxation under the 201
	264	+	provisions of section 12-81, as amended by this act, or 12-82 by reason 202
	265	+	of service in the Army, Navy, Marine Corps, Coast Guard, Air Force or 203
	266	+	Space Force of the United States shall give notice to the town clerk of the 204
	267	+	Raised Bill No. 1276
259	268
260	269
261		-	LCO 8 of 17
262	270
263		-	property belonging to, or held in trust for, such deceased veteran's 217
264		-	surviving spouse, while such spouse remains a widow or widower, or 218
265		-	belonging to or held in trust for such deceased veteran's minor children 219
266		-	during their minority, or both, while they are residents of this state, shall 220
267		-	be exempt in the same aggregate amount as that to which the disabled 221
268		-	veteran was or would have been entitled at the time of such veteran's 222
269		-	death. 223
270		-	(C) No individual entitled to the exemption under this subdivision 224
271		-	and under one or more of subdivisions (19), (22), (23), (25) and (26) of 225
272		-	this section shall receive more than one exemption. 226
273		-	(D) (i) No individual shall receive any exemption to which such 227
274		-	individual is entitled under this subdivision until such individual has 228
275		-	complied with section 12-95, as amended by this act, and has submitted 229
276		-	proof of such individual's disability rating, as determined by the United 230
277		-	States Department of Veterans Affairs, to the assessor of the town in 231
278		-	which the exemption is sought. If there is no change to an individual's 232
279		-	disability rating, such proof shall not be required for any assessment 233
280		-	year following that for which the exemption under this subdivision is 234
281		-	granted initially. If the United States Department of Veterans Affairs 235
282		-	modifies a veteran's disability rating, such modification shall be deemed 236
283		-	a waiver of the right to the exemption under this subdivision until proof 237
284		-	of disability rating is submitted to the assessor and the right to such 238
285		-	exemption is established as required initially, except that if such 239
286		-	disability rating is modified to a determination that such veteran is 240
287		-	permanently and totally disabled based on a service-connected 241
288		-	[permanent and total] disability rating of one hundred per cent, such 242
289		-	veteran may seek the exemption under subdivision (83) of this section. 243
290		-	(ii) Any individual who has been unable to submit evidence of 244
291		-	disability rating in the manner required by this subdivision, or who has 245
292		-	failed to submit such evidence as provided in section 12-95, as amended 246
293		-	by this act, may, when such individual obtains such evidence, make 247
294		-	application to the tax collector not later than one year after such 248
295		-	individual obtains such proof or not later than one year after the 249 Substitute Bill No. 1276
	271	+	LCO No. 4438 8 of 15
	272	+
	273	+	town in which he resides that he is entitled to such exemption. Any 205
	274	+	person who has performed such service may establish his right to such 206
	275	+	exemption by exhibiting to the town clerk an honorable discharge, or a 207
	276	+	certified copy thereof, from such service or, in the absence of such 208
	277	+	discharge or copy, by appearing before the assessors for an examination 209
	278	+	under oath, supported by two affidavits of disinterested persons, 210
	279	+	showing that the claimant is a veteran, as defined in section 27-103, or is 211
	280	+	serving or, if he is unable to appear by reason of such service, he may 212
	281	+	establish such right, until such time as he appears personally and 213
	282	+	exhibits his discharge or copy, by forwarding to the town clerk annually 214
	283	+	a written statement, signed by the commanding officer of his unit, ship 215
	284	+	or station or by some other appropriate officer, or where such claimant 216
	285	+	is currently serving in an active theater of war or hostilities, by the 217
	286	+	presentation of a notarized statement of a parent, guardian, spouse or 218
	287	+	legal representative of such claimant, stating that he is personally 219
	288	+	serving and is unable to appear in person by reason of such service, 220
	289	+	which statement shall be received before the assessment day of the town 221
	290	+	wherein the exemption is claimed. In the case of any person claiming 222
	291	+	exemption under subdivision (83) of section 12-81, as amended by this 223
	292	+	act, such person shall present to the assessors all documentation 224
	293	+	necessary to demonstrate that the claimant has been determined by the 225
	294	+	United States Department of Veterans Affairs to be permanently and 226
	295	+	totally disabled based on a service-connected disability rating of one 227
	296	+	hundred per cent, and shall attest that such person has not filed for, and 228
	297	+	will not file for, the exemption under said subdivision in another town. 229
	298	+	The assessors shall report to the town clerk all claims so established. 230
	299	+	Any person claiming exemption by reason of the service of a relative as 231
	300	+	a soldier, sailor, marine or member of the Coast Guard, Air Force or 232
	301	+	Space Force may establish his right thereto by at least two affidavits of 233
	302	+	disinterested persons showing the service of such relative, his honorable 234
	303	+	discharge or death in service, and the relationship of the claimant to 235
	304	+	him; and the assessors may further require such person to be examined 236
	305	+	by them under oath concerning such facts. The town clerk of the town 237
	306	+	where the honorable discharge or certified copy thereof and each 238
	307	+	Raised Bill No. 1276
296	308
297	309
298		-	LCO 9 of 17
299	310
300		-	expiration of the time limited in section 12-95, as amended by this act, 250
301		-	as the case may be, for abatement in case the tax has not been paid, or 251
302		-	for refund in case the whole tax has been paid, of such part or the whole 252
303		-	of such tax as represents the service exemption. Such abatement or 253
304		-	refund may be granted retroactively to include the assessment day next 254
305		-	succeeding the date as of which such person was entitled to such 255
306		-	disability rating as determined by the United States Department of 256
307		-	Veterans Affairs, but in no case shall any abatement or refund be made 257
308		-	for a period greater than three years. 258
309		-	(iii) The tax collector shall, after examination of such application, refer 259
310		-	the same, with the tax collector's recommendations thereon, to the board 260
311		-	of selectmen of a town or to the corresponding authority of any other 261
312		-	municipality, and shall certify to the amount of abatement or refund to 262
313		-	which the applicant is entitled. Upon receipt of such application and 263
314		-	certification, the selectmen or other duly constituted authority shall, in 264
315		-	case the tax has not been paid, issue a certificate of abatement or, in case 265
316		-	the whole tax has been paid, draw an order upon the treasurer in favor 266
317		-	of such applicant for the amount, without interest, that represents the 267
318		-	service exemption. Any action so taken by such selectmen or other 268
319		-	authority shall be a matter of record and the tax collector shall be 269
320		-	notified in writing of such action; 270
321		-	Sec. 5. Section 12-93 of the general statutes is repealed and the 271
322		-	following is substituted in lieu thereof (Effective from passage and 272
323		-	applicable to assessment years commencing on or after October 1, 2024): 273
324		-	Any person who claims an exemption from taxation under the 274
325		-	provisions of section 12-81, as amended by this act, or 12-82 by reason 275
326		-	of service in the Army, Navy, Marine Corps, Coast Guard, Air Force or 276
327		-	Space Force of the United States shall give notice to the town clerk of the 277
328		-	town in which he resides that he is entitled to such exemption. Any 278
329		-	person who has performed such service may establish his right to such 279
330		-	exemption by exhibiting to the town clerk an honorable discharge, or a 280
331		-	certified copy thereof, from such service or, in the absence of such 281
332		-	discharge or copy, by appearing before the assessors for an examination 282 Substitute Bill No. 1276
	311	+	LCO No. 4438 9 of 15
	312	+
	313	+	affidavit is originally presented for record shall record such discharge 239
	314	+	or certified copy or affidavits thereof in full and shall list the names of 240
	315	+	such claimants and such service shall be performed by the town clerk 241
	316	+	without remuneration therefor. Thereafter if any person entitled to such 242
	317	+	exemption changes his legal residence, the town clerk in the town of 243
	318	+	former residence and in which such honorable discharge or certified 244
	319	+	copy thereof or any such affidavit in respect to such person was 245
	320	+	originally presented for record shall, upon request and payment of a fee 246
	321	+	by such person to said town of former residence in an amount 247
	322	+	determined by the town treasurer as necessary to cover the cost of such 248
	323	+	procedure, prepare and mail to the town in which such person resides, 249
	324	+	a copy of the record of such discharge or certified copy thereof or 250
	325	+	affidavits, or he may establish his right to such exemption in the town 251
	326	+	in which he resides by exhibiting to the town clerk thereof the original 252
	327	+	discharge or a certified copy thereof or such affidavits. Said clerk shall 253
	328	+	take therefrom sufficient data to satisfy the exemption requirements of 254
	329	+	the general statutes and shall record the same and shall note the town 255
	330	+	where the original complete recording of discharge papers was made. 256
	331	+	No board of assessors or board of assessment appeals or other official 257
	332	+	shall allow any such claim for exemption unless evidence as herein 258
	333	+	specified has been filed in the office of the town clerk, provided, if any 259
	334	+	claim for exemption has been allowed by any board of assessors or 260
	335	+	board of assessment appeals prior to July 1, 1923, the provisions of this 261
	336	+	section shall not apply to such claim. Each claim granted prior to July 1, 262
	337	+	1923, shall be recorded with those presented subsequent thereto, and a 263
	338	+	list of such names, alphabetically arranged, shall be furnished the 264
	339	+	assessors by the town clerk. 265
	340	+	Sec. 5. Section 12-94 of the general statutes is repealed and the 266
	341	+	following is substituted in lieu thereof (Effective from passage and 267
	342	+	applicable to assessment years commencing on or after October 1, 2024): 268
	343	+	The exemptions granted in sections 12-81, as amended by this act, and 269
	344	+	12-82 to soldiers, sailors, marines and members of the Coast Guard, Air 270
	345	+	Force and Space Force, and their spouses, widows, widowers, fathers 271
	346	+	Raised Bill No. 1276
333	347
334	348
335		-	LCO 10 of 17
336	349
337		-	under oath, supported by two affidavits of disinterested persons, 283
338		-	showing that the claimant is a veteran, as defined in section 27-103, or is 284
339		-	serving or, if he is unable to appear by reason of such service, he may 285
340		-	establish such right, until such time as he appears personally and 286
341		-	exhibits his discharge or copy, by forwarding to the town clerk annually 287
342		-	a written statement, signed by the commanding officer of his unit, ship 288
343		-	or station or by some other appropriate officer, or where such claimant 289
344		-	is currently serving in an active theater of war or hostilities, by the 290
345		-	presentation of a notarized statement of a parent, guardian, spouse or 291
346		-	legal representative of such claimant, stating that he is personally 292
347		-	serving and is unable to appear in person by reason of such service, 293
348		-	which statement shall be received before the assessment day of the town 294
349		-	wherein the exemption is claimed. In the case of any person claiming 295
350		-	exemption under subdivision (83) of section 12-81, as amended by this 296
351		-	act, such person shall present to the assessors all documentation 297
352		-	necessary to demonstrate that the claimant has been determined by the 298
353		-	United States Department of Veterans Affairs to be permanently and 299
354		-	totally disabled based on a service-connected disability rating of one 300
355		-	hundred per cent, and shall attest that such person has not filed for, and 301
356		-	will not file for, the exemption under said subdivision in another town. 302
357		-	The assessors shall report to the town clerk all claims so established. 303
358		-	Any person claiming exemption by reason of the service of a relative as 304
359		-	a soldier, sailor, marine or member of the Coast Guard, Air Force or 305
360		-	Space Force may establish his right thereto by at least two affidavits of 306
361		-	disinterested persons showing the service of such relative, his honorable 307
362		-	discharge or death in service, and the relationship of the claimant to 308
363		-	him; and the assessors may further require such person to be examined 309
364		-	by them under oath concerning such facts. The town clerk of the town 310
365		-	where the honorable discharge or certified copy thereof and each 311
366		-	affidavit is originally presented for record shall record such discharge 312
367		-	or certified copy or affidavits thereof in full and shall list the names of 313
368		-	such claimants and such service shall be performed by the town clerk 314
369		-	without remuneration therefor. Thereafter if any person entitled to such 315
370		-	exemption changes his legal residence, the town clerk in the town of 316
371		-	former residence and in which such honorable discharge or certified 317 Substitute Bill No. 1276
	350	+	LCO No. 4438 10 of 15
	351	+
	352	+	and mothers, and to blind or totally disabled persons and their spouses 272
	353	+	shall first be made in the town in which the person entitled thereto 273
	354	+	resides, and any person asking such exemption in any other town shall 274
	355	+	annually make oath before, or forward his or her affidavit to, the 275
	356	+	assessors of such town, deposing that such exemptions, except the 276
	357	+	exemption provided in subdivision (55) of section 12-81, if allowed, will 277
	358	+	not, together with any other exemptions granted under sections 12-81, 278
	359	+	as amended by this act, and 12-82, exceed the amount of exemption 279
	360	+	thereby allowed to such person. Such affidavit shall be filed with the 280
	361	+	assessors within the period the assessors have to complete their duties 281
	362	+	in the town where the exemption is claimed. The assessors of each town 282
	363	+	shall annually make a certified list of all persons who are found to be 283
	364	+	entitled to exemption under the provisions of said sections, which list 284
	365	+	shall be filed in the town clerk's office, and shall be prima facie evidence 285
	366	+	that the persons whose names appear thereon and who are not required 286
	367	+	by law to give annual proof are entitled to such exemption as long as 287
	368	+	they continue to reside in such town; but such assessors may, at any 288
	369	+	time, require any such person to appear before them for the purpose of 289
	370	+	furnishing [additional] evidence that demonstrates such person's 290
	371	+	entitlement to such exemption, provided [,] (1) any person who by 291
	372	+	reason of such person's disability is unable to so appear may furnish 292
	373	+	such assessors a statement from such person's attending physician, 293
	374	+	physician assistant or an advanced practice registered nurse certifying 294
	375	+	that such person is totally disabled and is unable to make a personal 295
	376	+	appearance and such other evidence of total disability as such assessors 296
	377	+	may deem appropriate, and (2) any person claiming exemption under 297
	378	+	subdivision (83) of section 12-81, as amended by this act, may furnish 298
	379	+	documentation from the United States Department of Veterans Affairs 299
	380	+	certifying that such person is permanently and totally disabled based on 300
	381	+	a service-connected disability rating of one hundred per cent and is 301
	382	+	unable to make a personal appearance. 302
	383	+	Sec. 6. Section 12-95 of the general statutes is repealed and the 303
	384	+	following is substituted in lieu thereof (Effective from passage and 304
	385	+	Raised Bill No. 1276
372	386
373	387
374		-	LCO 11 of 17
375	388
376		-	copy thereof or any such affidavit in respect to such person was 318
377		-	originally presented for record shall, upon request and payment of a fee 319
378		-	by such person to said town of former residence in an amount 320
379		-	determined by the town treasurer as necessary to cover the cost of such 321
380		-	procedure, prepare and mail to the town in which such person resides, 322
381		-	a copy of the record of such discharge or certified copy thereof or 323
382		-	affidavits, or he may establish his right to such exemption in the town 324
383		-	in which he resides by exhibiting to the town clerk thereof the original 325
384		-	discharge or a certified copy thereof or such affidavits. Said clerk shall 326
385		-	take therefrom sufficient data to satisfy the exemption requirements of 327
386		-	the general statutes and shall record the same and shall note the town 328
387		-	where the original complete recording of discharge papers was made. 329
388		-	No board of assessors or board of assessment appeals or other official 330
389		-	shall allow any such claim for exemption unless evidence as herein 331
390		-	specified has been filed in the office of the town clerk, provided, if any 332
391		-	claim for exemption has been allowed by any board of assessors or 333
392		-	board of assessment appeals prior to July 1, 1923, the provisions of this 334
393		-	section shall not apply to such claim. Each claim granted prior to July 1, 335
394		-	1923, shall be recorded with those presented subsequent thereto, and a 336
395		-	list of such names, alphabetically arranged, shall be furnished the 337
396		-	assessors by the town clerk. 338
397		-	Sec. 6. Section 12-94 of the general statutes is repealed and the 339
398		-	following is substituted in lieu thereof (Effective from passage and 340
399		-	applicable to assessment years commencing on or after October 1, 2024): 341
400		-	The exemptions granted in sections 12-81, as amended by this act, and 342
401		-	12-82 to soldiers, sailors, marines and members of the Coast Guard, Air 343
402		-	Force and Space Force, and their spouses, widows, widowers, fathers 344
403		-	and mothers, and to blind or totally disabled persons and their spouses 345
404		-	shall first be made in the town in which the person entitled thereto 346
405		-	resides, and any person asking such exemption in any other town shall 347
406		-	annually make oath before, or forward his or her affidavit to, the 348
407		-	assessors of such town, deposing that such exemptions, except the 349
408		-	exemption provided in subdivision (55) of section 12-81, if allowed, will 350
409		-	not, together with any other exemptions granted under sections 12-81, 351 Substitute Bill No. 1276
	389	+	LCO No. 4438 11 of 15
	390	+
	391	+	applicable to assessment years commencing on or after October 1, 2024): 305
	392	+	No individual shall receive any exemption to which such individual 306
	393	+	is entitled by any one of subdivisions (19), (20), (22), (23), (25), (26), (28) 307
	394	+	and (83) of section 12-81, as amended by this act, or section 12-82 until 308
	395	+	such individual has proved such individual's right to such exemption in 309
	396	+	accordance with the provisions of sections 12-93, as amended by this act, 310
	397	+	and 12-94, as amended by this act, together with such further proof as is 311
	398	+	necessary under the provisions of any of said sections, including any 312
	399	+	modification by the United States Department of Veterans Affairs of (1) 313
	400	+	a veteran's disability rating as described in subdivision (20) of section 314
	401	+	12-81, as amended by this act, or (2) a resident's determination as 315
	402	+	permanently and totally disabled based on a one hundred per cent 316
	403	+	disability rating as described in subdivision (83) of section 12-81, as 317
	404	+	amended by this act. Exemptions so proved by residents shall take effect 318
	405	+	on the next succeeding assessment day, provided individuals entitled to 319
	406	+	an exemption under the provisions of subdivision (20) or (83) of section 320
	407	+	12-81, as amended by this act, may prove such right at any time before 321
	408	+	the expiration of the time limited by law for the board of assessment 322
	409	+	appeals of the town wherein the exemption is claimed to complete its 323
	410	+	duties and such exemption shall take effect on the assessment day next 324
	411	+	preceding the date of the proof thereof. For purposes of any tax payable 325
	412	+	in accordance with the provisions of section 12-71b, any such exemption 326
	413	+	referred to in this section shall take effect on the first day of January next 327
	414	+	following the date on which the right to such exemption has been 328
	415	+	proved. 329
	416	+	Sec. 7. Section 12-93a of the general statutes is repealed and the 330
	417	+	following is substituted in lieu thereof (Effective from passage and 331
	418	+	applicable to assessment years commencing on or after October 1, 2024): 332
	419	+	(a) Any person entitled to an exemption from property tax in 333
	420	+	accordance with any provision of subdivisions (19) to (26), inclusive, 334
	421	+	and (83) of section 12-81, as amended by this act, who is the owner of a 335
	422	+	residential dwelling on leased land, including any such person who is a 336
	423	+	Raised Bill No. 1276
410	424
411	425
412		-	LCO 12 of 17
413	426
414		-	as amended by this act, and 12-82, exceed the amount of exemption 352
415		-	thereby allowed to such person. Such affidavit shall be filed with the 353
416		-	assessors within the period the assessors have to complete their duties 354
417		-	in the town where the exemption is claimed. The assessors of each town 355
418		-	shall annually make a certified list of all persons who are found to be 356
419		-	entitled to exemption under the provisions of said sections, which list 357
420		-	shall be filed in the town clerk's office, and shall be prima facie evidence 358
421		-	that the persons whose names appear thereon and who are not required 359
422		-	by law to give annual proof are entitled to such exemption as long as 360
423		-	they continue to reside in such town; but such assessors may, at any 361
424		-	time, require any such person to appear before them for the purpose of 362
425		-	furnishing [additional] evidence that demonstrates such person's 363
426		-	entitlement to such exemption, provided [,] (1) any person who by 364
427		-	reason of such person's disability is unable to so appear may furnish 365
428		-	such assessors a statement from such person's attending physician, 366
429		-	physician assistant or an advanced practice registered nurse certifying 367
430		-	that such person is totally disabled and is unable to make a personal 368
431		-	appearance and such other evidence of total disability as such assessors 369
432		-	may deem appropriate, and (2) any person claiming exemption under 370
433		-	subdivision (83) of section 12-81, as amended by this act, may furnish 371
434		-	documentation from the United States Department of Veterans Affairs 372
435		-	certifying that such person is permanently and totally disabled based on 373
436		-	a service-connected disability rating of one hundred per cent and is 374
437		-	unable to make a personal appearance. 375
438		-	Sec. 7. Section 12-95 of the general statutes is repealed and the 376
439		-	following is substituted in lieu thereof (Effective from passage and 377
440		-	applicable to assessment years commencing on or after October 1, 2024): 378
441		-	No individual shall receive any exemption to which such individual 379
442		-	is entitled by any one of subdivisions (19), (20), (22), (23), (25), (26), (28) 380
443		-	and (83) of section 12-81, as amended by this act, or section 12-82 until 381
444		-	such individual has proved such individual's right to such exemption in 382
445		-	accordance with the provisions of sections 12-93, as amended by this act, 383
446		-	and 12-94, as amended by this act, together with such further proof as is 384
447		-	necessary under the provisions of any of said sections, including any 385 Substitute Bill No. 1276
	427	+	LCO No. 4438 12 of 15
	428	+
	429	+	sublessee under terms of the lease, shall be entitled to claim such 337
	430	+	exemption in respect to the assessment of the dwelling for purposes of 338
	431	+	the property tax, provided (1) the dwelling is such person's principal 339
	432	+	place of residence, (2) such lease or sublease requires that such person 340
	433	+	as the lessee or sublessee, whichever is applicable, pay all property taxes 341
	434	+	related to the dwelling and (3) such lease or sublease is recorded in the 342
	435	+	land records of the town. 343
	436	+	(b) Any person entitled to an exemption from property tax in 344
	437	+	accordance with the provisions of subdivisions (19) to (26), inclusive, 345
	438	+	and (83) of section 12-81, as amended by this act, shall be entitled to 346
	439	+	claim such exemption with respect to the assessment of a motor vehicle 347
	440	+	that is leased by such person. Notwithstanding the provisions of this 348
	441	+	chapter, any person claiming the exemption under this section for a 349
	442	+	leased motor vehicle shall be entitled to a refund of tax paid with respect 350
	443	+	to such vehicle whether such tax was paid by the lessee or by the lessor 351
	444	+	pursuant to the terms of the lease. Such refund shall equal the amount 352
	445	+	of such person's exemption multiplied by the applicable mill rate. Any 353
	446	+	such person claiming the exemption for a leased vehicle under this 354
	447	+	subdivision for any assessment year shall, not later than the thirty-first 355
	448	+	day of December next following the assessment year during which the 356
	449	+	tax for such leased vehicle has been paid, file with the assessor or board 357
	450	+	of assessors, in the town in which such motor vehicle tax has been paid, 358
	451	+	written application claiming such exemption on a form approved for 359
	452	+	such purpose by such assessor or board. Upon approving such person's 360
	453	+	exemption claim, the assessor shall certify the amount of refund to 361
	454	+	which the applicant is entitled and shall notify the tax collector of such 362
	455	+	amount. The tax collector shall refer such certification to the board of 363
	456	+	selectmen in a town or to the corresponding authority in any other 364
	457	+	municipality. Upon receipt of such certification, the selectmen or such 365
	458	+	other authority shall draw an order on the Treasurer in favor of such 366
	459	+	person for the amount of refund so certified. Failure to file such 367
	460	+	application as prescribed in this subsection with respect to any 368
	461	+	assessment year shall constitute a waiver of the right to such exemption 369
	462	+	Raised Bill No. 1276
448	463
449	464
450		-	LCO 13 of 17
451	465
452		-	modification by the United States Department of Veterans Affairs of (1) 386
453		-	a veteran's disability rating as described in subdivision (20) of section 387
454		-	12-81, as amended by this act, or (2) a resident's determination as 388
455		-	permanently and totally disabled based on a one hundred per cent 389
456		-	disability rating as described in subdivision (83) of section 12-81, as 390
457		-	amended by this act. Exemptions so proved by residents shall take effect 391
458		-	on the next succeeding assessment day, provided individuals entitled to 392
459		-	an exemption under the provisions of subdivision (20) or (83) of section 393
460		-	12-81, as amended by this act, may prove such right at any time before 394
461		-	the expiration of the time limited by law for the board of assessment 395
462		-	appeals of the town wherein the exemption is claimed to complete its 396
463		-	duties and such exemption shall take effect on the assessment day next 397
464		-	preceding the date of the proof thereof. For purposes of any tax payable 398
465		-	in accordance with the provisions of section 12-71b, any such exemption 399
466		-	referred to in this section shall take effect on the first day of January next 400
467		-	following the date on which the right to such exemption has been 401
468		-	proved. 402
469		-	Sec. 8. Section 12-93a of the general statutes is repealed and the 403
470		-	following is substituted in lieu thereof (Effective from passage and 404
471		-	applicable to assessment years commencing on or after October 1, 2024): 405
472		-	(a) Any person entitled to an exemption from property tax in 406
473		-	accordance with any provision of subdivisions (19) to (26), inclusive, 407
474		-	and (83) of section 12-81, as amended by this act, who is the owner of a 408
475		-	residential dwelling on leased land, including any such person who is a 409
476		-	sublessee under terms of the lease, shall be entitled to claim such 410
477		-	exemption in respect to the assessment of the dwelling for purposes of 411
478		-	the property tax, provided (1) the dwelling is such person's principal 412
479		-	place of residence, (2) such lease or sublease requires that such person 413
480		-	as the lessee or sublessee, whichever is applicable, pay all property taxes 414
481		-	related to the dwelling and (3) such lease or sublease is recorded in the 415
482		-	land records of the town. 416
483		-	(b) Any person entitled to an exemption from property tax in 417
484		-	accordance with the provisions of subdivisions (19) to (26), inclusive, 418 Substitute Bill No. 1276
	466	+	LCO No. 4438 13 of 15
	467	+
	468	+	for such assessment year. 370
	469	+	Sec. 8. Section 12-81cc of the general statutes is repealed and the 371
	470	+	following is substituted in lieu thereof (Effective from passage and 372
	471	+	applicable to assessment years commencing on or after October 1, 2024): 373
	472	+	Any person who has established his or her entitlement to a property 374
	473	+	tax exemption under subdivision (19), (20), (22), (23), (24), (25), (26), (28), 375
	474	+	[or] (53) or (83) of section 12-81, as amended by this act, or section 12-376
	475	+	81g for a particular assessment year shall be issued a certificate as to 377
	476	+	such entitlement by the tax assessor of the relevant municipality. Such 378
	477	+	person shall be entitled to such exemption in any municipality in this 379
	478	+	state for such assessment year provided a copy of such certificate is 380
	479	+	provided to the tax assessor of any municipality in which such 381
	480	+	exemption is claimed and further provided such person would 382
	481	+	otherwise have been eligible for such exemption in such municipality if 383
	482	+	he or she had filed for such exemption as provided under the general 384
	483	+	statutes. 385
	484	+	Sec. 9. Subdivision (22) of section 12-81 of the general statutes is 386
	485	+	repealed and the following is substituted in lieu thereof (Effective October 387
	486	+	1, 2025, and applicable to assessment years commencing on or after October 1, 388
	487	+	2025): 389
	488	+	(22) Subject to the provisions of sections 12-89, 12-90 and 12-95, as 390
	489	+	amended by this act, (A) property to the amount of one thousand dollars 391
	490	+	belonging to, or held in trust for, any surviving spouse while such 392
	491	+	person remains a widow or widower, or a minor child or both, residing 393
	492	+	in this state, of one who has served in the Army, Navy, Marine Corps, 394
	493	+	Coast Guard, Air Force or Space Force of the United States, or any 395
	494	+	citizen of the United States who served in the military or naval service 396
	495	+	of a government allied or associated with the United States, as provided 397
	496	+	by subdivision (19) of this section, and who has died either during his 398
	497	+	or her term of service, except as provided in subparagraph (B) of this 399
	498	+	subdivision, or after becoming a veteran, as defined in section 27-103, 400
	499	+	Raised Bill No. 1276
485	500
486	501
487		-	LCO 14 of 17
488	502
489		-	and (83) of section 12-81, as amended by this act, shall be entitled to 419
490		-	claim such exemption with respect to the assessment of a motor vehicle 420
491		-	that is leased by such person. Notwithstanding the provisions of this 421
492		-	chapter, any person claiming the exemption under this section for a 422
493		-	leased motor vehicle shall be entitled to a refund of tax paid with respect 423
494		-	to such vehicle whether such tax was paid by the lessee or by the lessor 424
495		-	pursuant to the terms of the lease. Such refund shall equal the amount 425
496		-	of such person's exemption multiplied by the applicable mill rate. Any 426
497		-	such person claiming the exemption for a leased vehicle under this 427
498		-	subdivision for any assessment year shall, not later than the thirty-first 428
499		-	day of December next following the assessment year during which the 429
500		-	tax for such leased vehicle has been paid, file with the assessor or board 430
501		-	of assessors, in the town in which such motor vehicle tax has been paid, 431
502		-	written application claiming such exemption on a form approved for 432
503		-	such purpose by such assessor or board. Upon approving such person's 433
504		-	exemption claim, the assessor shall certify the amount of refund to 434
505		-	which the applicant is entitled and shall notify the tax collector of such 435
506		-	amount. The tax collector shall refer such certification to the board of 436
507		-	selectmen in a town or to the corresponding authority in any other 437
508		-	municipality. Upon receipt of such certification, the selectmen or such 438
509		-	other authority shall draw an order on the Treasurer in favor of such 439
510		-	person for the amount of refund so certified. Failure to file such 440
511		-	application as prescribed in this subsection with respect to any 441
512		-	assessment year shall constitute a waiver of the right to such exemption 442
513		-	for such assessment year. 443
514		-	Sec. 9. Section 12-81cc of the general statutes is repealed and the 444
515		-	following is substituted in lieu thereof (Effective from passage and 445
516		-	applicable to assessment years commencing on or after October 1, 2024): 446
517		-	Any person who has established his or her entitlement to a property 447
518		-	tax exemption under subdivision (19), (20), (22), (23), (24), (25), (26), (28), 448
519		-	[or] (53) or (83) of section 12-81, as amended by this act, or section 12-449
520		-	81g for a particular assessment year shall be issued a certificate as to 450
521		-	such entitlement by the tax assessor of the relevant municipality. Such 451
522		-	person shall be entitled to such exemption in any municipality in this 452 Substitute Bill No. 1276
	503	+	LCO No. 4438 14 of 15
523	504
524		-
525		-	LCO 15 of 17
526		-
527		-	state for such assessment year provided a copy of such certificate is 453
528		-	provided to the tax assessor of any municipality in which such 454
529		-	exemption is claimed and further provided such person would 455
530		-	otherwise have been eligible for such exemption in such municipality if 456
531		-	he or she had filed for such exemption as provided under the general 457
532		-	statutes. 458
533		-	Sec. 10. Subdivision (22) of section 12-81 of the general statutes is 459
534		-	repealed and the following is substituted in lieu thereof (Effective October 460
535		-	1, 2025, and applicable to assessment years commencing on or after October 1, 461
536		-	2025): 462
537		-	(22) Subject to the provisions of sections 12-89, 12-90 and 12-95, as 463
538		-	amended by this act, (A) property to the amount of one thousand dollars 464
539		-	belonging to, or held in trust for, any surviving spouse while such 465
540		-	person remains a widow or widower, or a minor child or both, residing 466
541		-	in this state, of one who has served in the Army, Navy, Marine Corps, 467
542		-	Coast Guard, Air Force or Space Force of the United States, or any 468
543		-	citizen of the United States who served in the military or naval service 469
544		-	of a government allied or associated with the United States, as provided 470
545		-	by subdivision (19) of this section, and who has died either during his 471
546		-	or her term of service, except as provided in subparagraph (B) of this 472
547		-	subdivision, or after becoming a veteran, as defined in section 27-103, 473
548		-	[provided such amount shall be three thousand dollars] and (B) if death 474
549		-	was due to service and occurred while on active duty (i) that portion of 475
550		-	a dwelling, including a condominium, as defined in section 47-68a, a 476
551		-	unit in a common interest community, as defined in section 47-202, and 477
552		-	a mobile manufactured home, as defined in section 12-63a, and the lot 478
553		-	upon which such dwelling sits, not to exceed two acres thereof, that (I) 479
554		-	belongs to, or is held in trust for, any such surviving spouse, and (II) is 480
555		-	occupied by such surviving spouse as the surviving spouse's primary 481
556		-	residence, or (ii) lacking such residence, one motor vehicle that belongs 482
557		-	to, or is held in trust for, such surviving spouse and is garaged in this 483
558		-	state. As used in this subparagraph, "dwelling" does not include any 484
559		-	portion of the unit or structure used by such surviving spouse for 485
560		-	commercial purposes or from which such surviving spouse derives any 486 Substitute Bill No. 1276
561		-
562		-
563		-	LCO 16 of 17
564		-
565		-	rental income; 487
	505	+	[provided such amount shall be three thousand dollars] and (B) if death 401
	506	+	was due to service and occurred while on active duty (i) that portion of 402
	507	+	a dwelling, including a condominium, as defined in section 47-68a, a 403
	508	+	unit in a common interest community, as defined in section 47-202, and 404
	509	+	a mobile manufactured home, as defined in section 12-63a, and the lot 405
	510	+	upon which such dwelling sits, not to exceed two acres thereof, that (I) 406
	511	+	belongs to, or is held in trust for, any such surviving spouse, and (II) is 407
	512	+	occupied by such surviving spouse as the surviving spouse's primary 408
	513	+	residence, or (ii) lacking such residence, one motor vehicle that belongs 409
	514	+	to, or is held in trust for, such surviving spouse and is garaged in this 410
	515	+	state. As used in this subparagraph, "dwelling" does not include any 411
	516	+	portion of the unit or structure used by such surviving spouse for 412
	517	+	commercial purposes or from which such surviving spouse derives any 413
	518	+	rental income; 414
566	519		This act shall take effect as follows and shall amend the following
567	520		sections:
568	521
569	522		Section 1 from passage New section
570	523		Sec. 2 from passage and
571	524		applicable to assessment
572	525		years commencing on or
573	526		after October 1, 2024
574	527		12-81(83)
575		-	Sec. 3 October 1, 2025 New section
	528	+	Sec. 3 from passage and
	529	+	applicable to assessment
	530	+	years commencing on or
	531	+	after October 1, 2024
	532	+	12-81(20)
576	533		Sec. 4 from passage and
577	534		applicable to assessment
578	535		years commencing on or
579	536		after October 1, 2024
580		-	12-~~81(20)~~
	537	+	12-93
581	538		Sec. 5 from passage and
582	539		applicable to assessment
583	540		years commencing on or
584	541		after October 1, 2024
585		-	12-93
	542	+	12-94
	543	+	Raised Bill No. 1276
	544	+
	545	+
	546	+
	547	+	LCO No. 4438 15 of 15
	548	+
586	549		Sec. 6 from passage and
587	550		applicable to assessment
588	551		years commencing on or
589	552		after October 1, 2024
590		-	12-94
	553	+	12-95
591	554		Sec. 7 from passage and
592	555		applicable to assessment
593	556		years commencing on or
594	557		after October 1, 2024
595		-	12-95
	558	+	12-93a
596	559		Sec. 8 from passage and
597	560		applicable to assessment
598	561		years commencing on or
599	562		after October 1, 2024
600		-	12-93a
601		-	Sec. 9 from passage and
602		-	applicable to assessment
603		-	years commencing on or
604		-	after October 1, 2024
605	563		12-81cc
606		-	Sec. 10 October 1, 2025, and
	564	+	Sec. 9 October 1, 2025, and
607	565		applicable to assessment
608	566		years commencing on or
609	567		after October 1, 2025
610	568		12-81(22)
611		-	Substitute Bill No. 1276
612	569
	570	+	Statement of Purpose:
	571	+	To (1) authorize municipalities to disregard already-published grand
	572	+	lists for the assessment years commencing October 1, 2024, for purposes
	573	+	of adjusting and republishing said grand lists, (2) make several changes
	574	+	to the veterans' property tax exemption enacted in public act 24-46, and
	575	+	(3) increase a property tax exemption for surviving spouses of members
	576	+	of the armed forces who were killed in action.
613	577
614		-	LCO 17 of 17
615		-
616		-	Statement of Legislative Commissioners:
617		-	In Section 1(4), "in accordance with said subdivisions" was added for
618		-	clarity; and in Section 1(6), the first sentence was rewritten for
619		-	consistency with standard drafting conventions.
620		-
621		-	VA Joint Favorable Subst.
	578	+	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
	579	+	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
	580	+	underlined.]
622	581