CT HB07180

Municipalities may provide a property tax freeze for qualified disabled veterans, their spouses, and surviving spouses, with the frozen amount calculated as the lower of the tax from the year before the initial claim or any subsequent year's tax.

To qualify, applicants must be veterans with a service-connected disability rated by the U.S. Department of Veterans Affairs (or their spouse/surviving spouse), occupy the property as their home, have resided in Connecticut for at least one year, and meet income limits set in section 12-170aa.

Initial claims must be filed between February 1 and May 15, with subsequent claims filed biennially; applicants must submit federal income tax returns or other proof of qualifying income to the municipal assessor.

If a qualified property is transferred between October 1 and August 1 of an assessment year, the tax relief benefit is prorated based on the number of months of ownership, with the grantee responsible for additional taxes owed.

Municipalities may establish liens on properties receiving tax relief in an amount equal to total relief granted plus interest, with priority in settlement of the estate; false applications are punishable by fines up to $500 and require refund of improperly taken relief.