CT SB00210

Creates a new property tax exemption for veterans with a 100 percent disability rating, exempting their dwelling house and the lot it sits on from local property taxation.

Modifies existing exemptions for disabled veterans with ratings below 100 percent, maintaining tiered exemption amounts ranging from $1,500 to $3,000 based on disability rating level.

Extends exemptions to surviving spouses and minor children of deceased disabled veterans in the same aggregate amount the veteran would have received.

Requires veterans to submit proof of their disability rating from the Veterans' Administration to the assessor and allows retroactive abatement or refund of taxes for up to three years if proof is submitted late.

Effective for assessment years commencing on or after October 1, 2010, and applies to Connecticut residents who have served or are serving in the U.S. military.