Exemption with Local Option for the Disabled





Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type



Eligible applicants receive a property tax exemption of $1,000. At local option, municipalities may provide an additional exemption up to $1,000. This exemption is available to those whose income in does not exceed $24,000 if married or $21,000 if single.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type


Characteristics of Eligible Property

Only residential property is eligible.

Eligibility Criteria




Income Ceiling

Description of Eligibility Criteria

Eligible applicants must: (1) be eligible to receive permanent total disability benefits under Social Security; (2) qualify for permanent disability benefits under federal, state, or local government retirement plan; or (3) be 65 years or older and no longer eligible to receive benefits under the disability benefit provisions of Social Security. The optional municipal exemption is subject to an income limit of $24,000 if married or $21,000 if single.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

Local option regarding program features

State Funding for Local Tax Loss

State reimburses all of the local government tax loss

Description of State Funding for Tax Loss

The state reimburses municipalities for the loss of tax revenue due to the exemption. However, in the event that the amount payable to municipalities exceeds the amount appropriated for the reimbursement, the state reduces the size of the grants proportionally.

Record ID



Effective 1 October, 2017 the maximum income level was increased to $25,000 from $21,000 for married and to $21,000 from $18,000 for single applicants. This was enacted in 2017 Conn. Pub. Acts no. 17-189. Applications for the statewide program must be turned in by October 1st. In any municipality that has an additional local exemption, the applicant must file an application with the county assessor before the date of the assessment


Conn. Gen. Stat. § 12-81(55); Conn. Gen. Stat. § 12-81i; Conn. Gen. Stat. § 12-81l; Conn. Gen. Stat. § 12-94a (in effect for 2017)
Form D-1, Office of Policy and Management [http://www.easthamptonct.gov/pages/EastHamptonCT_Assessor/D-1.pdf accessed 07/05/2018]

View Archived Source
Disabled Tax Relief Program Description, Office of Policy and Management [http://www.ct.gov/opm/cwp/view.asp?a=2985&q=383142 accessed 07/05/2018]

View Archived Source
2017 Conn. Pub. Acts no. 17-189 § 4

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