CT SB00378

Veterans with 100% service-connected disability rating from the VA receive property tax exemption on their primary residence (including up to two acres of land) or one motor vehicle if they lack a residence, effective October 1, 2026.

Extends the filing deadline for exemption claims from January 1 to March 1, and requires assessors to notify taxpayers by October 1 annually and send follow-up notices by February 15 if applications are not received.

Makes mandatory statewide (previously optional by municipality) the property tax exemption for veterans with total disability based on individual unemployability.

Veterans relocating from out of state may apply for the exemption within 60 days of acquiring property, with prorated tax liability for approved claims.

Removes provisions allowing retroactive abatements or refunds for up to three years when veterans obtain delayed VA documentation, eliminating this retroactive relief option.