{"data":{"id":"us-ct/conn.-gen.-stat.-12-81pp","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-81pp","heading":"Municipal option to provide exemption to veterans with service-connected total disability based on individual unemployability.","body":"(a) Any municipality, upon approval by its legislative body, may provide that, in lieu of the exemption prescribed under subdivision (20) of section 12-81, any resident of this state who has served in the Army, Navy, Marine Corps, Coast Guard, Air Force or Space Force of the United States and has been determined by the United States Department of Veterans Affairs to have a service-connected total disability based on individual unemployability shall be entitled to an exemption from property tax on (1) that fractional share of a dwelling, including a condominium, as defined in section 47-68a, a unit in a common interest community, as defined in section 47-202, and a mobile manufactured home, as defined in section 12-63a, (A) that belongs to or is held in trust for such resident, or that is possessed by such a resident as a tenant for life or tenant for a term of years liable for property tax under section 12-48, and (B) that is occupied by such resident as the resident's primary residence, or (2) lacking such residence, one motor vehicle that belongs to or is held in trust for such resident and is garaged in this state. As used in this subsection, “dwelling” does not include any portion of the unit or structure used by such resident for commercial purposes or from which such resident derives any rental income.\n(b) If such resident lacks such dwelling or motor vehicle in such resident's name, the dwelling or motor vehicle, as applicable, belonging to or held in trust for such resident's spouse, or possessed by such resident's spouse as a tenant for life or tenant for a term of years liable for property tax under section 12-48, who is domiciled with such resident, shall be so exempt. When any resident entitled to an exemption under the provisions of this section has died, the dwelling or motor vehicle, as applicable, belonging to or held in trust for such deceased resident's surviving spouse, or possessed by such deceased resident's surviving spouse as a tenant for life or tenant for a term of years liable for property tax under section 12-48, while such spouse remains a widow or widower, or belonging to or held in trust for such deceased resident's minor children during their minority, or both, while they are residents of this state, shall be so exempt as that to which such resident was or would have been entitled at the time of such resident's death.\n(c) No individual entitled to the exemption under this section and under one or more of subdivisions (19), (22), (23), (25) and (26) of section 12-81 or section 12-81qq shall receive more than one exemption.\n(d) (1) No individual shall receive any exemption to which such individual is entitled under this section until such individual has complied with section 12-95 and has submitted proof of such individual's determination by the United States Department of Veterans Affairs, to the assessor of the town in which the exemption is sought. If there is no change to an individual's determination, such proof shall not be required for any assessment year following that for which the exemption under this section is granted initially. If the United States Department of Veterans Affairs modifies an individual's determination to other than a service-connected total disability based on individual unemployability, such modification shall be deemed a waiver of the right to the exemption under this section. Any such individual whose determination was modified to other than a service-connected total disability based on individual unemployability may seek the exemption under subdivision (20) or (83) of section 12-81, as applicable.\n(2) Any individual who has been unable to submit evidence of such determination by the United States Department of Veterans Affairs in the manner required by this section, or who has failed to submit such evidence as provided in section 12-95, may, when such individual obtains such evidence, make application to the tax collector not later than one year after such individual obtains such proof or not later than one year after the expiration of the time limited in section 12-95, as the case may be, for abatement in case the tax has not been paid, or for refund in case the whole tax or part of the tax has been paid. Such abatement or refund may be granted retroactively to include the assessment day next succeeding the date as of which such individual was entitled to such determination by the United States Department of Veterans Affairs, but in no case shall any abatement or refund be made for a period greater than three years.\n(3) The tax collector shall, after examination of such application, refer the same, with the tax collector's recommendations thereon, to the board of selectmen of a town or to the corresponding authority of any other municipality, and shall certify to the amount of abatement or refund to which the applicant is entitled. Upon receipt of such application and certification, the selectmen or other duly constituted authority shall, in case the tax has not been paid, issue a certificate of abatement or, in case the whole tax or part of the tax has been paid, draw an order upon the treasurer in favor of such applicant for such amount, without interest. Any action so taken by such selectmen or other authority shall be a matter of record and the tax collector shall be notified in writing of such action.\n(e) (1) In any municipality that provides the exemption under subsections (a) to (d), inclusive, of this section, such municipality may, upon approval by its legislative body, further provide that, for any individual receiving the exemption under said subsections for a dwelling described in subdivision (1) of subsection (a) of this section, not more than two acres of the lot upon which such dwelling sits shall be exempt from taxation.\n(2) In any municipality that provides the exemption under subsections (a) to (d), inclusive, of this section, such municipality may, upon approval of its legislative body, further provide that the surviving spouse of any resident of this state who (A) had served in the Army, Navy, Marine Corps, Coast Guard, Air Force or Space Force of the United States, (B) had been determined by the United States Department of Veterans Affairs to have a service-connected total disability based on individual unemployability, and (C) died prior to October 1, 2025, but after a date to be determined by such legislative body, shall, while such spouse remains a widow or widower, be entitled to the exemption under this section.\n(3) In any municipality that provides the exemption or exemptions under this section, such municipality may, upon approval of its legislative body, limit the total amount of the exemption or exemptions granted under this section to the median assessed valuation of residential real property in such municipality.","path":["TITLE 12. TAXATION","CHAPTER 203. PROPERTY TAX ASSESSMENT"],"source_url":"https://www.cga.ct.gov/2026/sup/chap_203.htm#sec_12-81pp","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:07:22Z","sha256":"17d1307156a2a8638ad65d0bd58087d4a70662f71b9b540a05e5d4c24e255ad3","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-121g-to-12-121z","next":"us-ct/conn.-gen.-stat.-12-81qq"},"notice":"GroundRules: Original legal text. Not legal advice."}