CT HB05401

Requires all Connecticut municipalities to provide a property tax exemption for parents whose child was killed in action or surviving spouses of military personnel killed in action during active duty, effective October 1, 2020.

Exemption applies only to Gold Star parents or surviving spouses whose qualifying income does not exceed the maximum amount for unmarried persons under section 12-81l, or an amount set by the municipality not exceeding that maximum by more than $25,000.

Exemption amount equals up to $20,000 or up to 10% of assessed property value, whichever is greater, and applies to the assessed value of eligible property.

Requires applicants to submit affidavits from disinterested persons, federal income tax returns, and proof of the deceased's military service and death in action; initially approved applicants must reapply biennially thereafter.

If both parents of a deceased service member are domiciled together, only one parent may claim the exemption; exemption cannot be combined with certain other military-related exemptions.