CT HB05739

Extends property tax exemption eligibility to surviving parents of deceased servicemembers or veterans if no surviving spouse or minor child exists.

Provides $1,000 property tax exemption for qualifying surviving parents residing in Connecticut, or $3,000 if death occurred on active duty due to service-connected causes.

Applies to parents of servicemembers who served in the Army, Navy, Marine Corps, Coast Guard, or Air Force, or in allied/associated military service, and died during service or after honorable discharge.

Also covers parents of veterans with qualifying conditions as defined in section 27-103 who died after receiving a discharge other than bad conduct or dishonorable.

Effective October 1, 2021, and applicable to assessment years commencing on or after October 1, 2021.