CT SB01276

Veterans with a 100% service-connected permanent and total disability rating from the VA receive a full property tax exemption on their primary residence (dwelling plus up to two acres) or one motor vehicle, applicable to assessment years beginning October 1, 2024

Exemption coverage expands to include mobile manufactured homes and property held in trust for qualifying veterans, and extends to surviving spouses, widows/widowers, and minor children after the veteran's death

Gold Star spouses (surviving spouses of service members who died while on active duty due to service) receive a full property tax exemption on their primary residence or one motor vehicle, effective October 1, 2025

Municipalities may opt to provide property tax exemptions to surviving spouses of veterans who had any VA disability rating and died prior to October 1, 2024, upon approval by the local legislative body

Towns that already published their October 1, 2024 grand list may adjust and republish within 30 days of the act's passage, with modified timelines for assessment appeals (60-90 days) and budget amendments (up to 150 days)