CT SB01345

Municipalities may abate property tax increases that exceed the annual Consumer Price Index increase for qualifying homeowners who are seniors receiving Social Security, individuals receiving Social Security disability benefits, or veterans with 100% service-connected disability ratings

Qualifying owners must occupy the residence as their primary home for at least one year and have federal adjusted gross income no more than double their Social Security or disability benefits

Property tax relief is provided either as an abatement of excess taxes owed or a refund if taxes have already been paid

Applicants must file with the municipal assessor by the assessment date using forms prepared by the municipality

Effective October 1, 2025, applicable to assessment years beginning on or after that date