Exemption and Additional Exemption for Veterans

State

Connecticut

Year

2007

Variations in Receipt of Benefit

Benefit Varies with Income

Other Variation in Receipt of Benefits

Benefit Type

Exemption

Benefit

Veterans with disability ratings from the Veterans’ Administration receive an exemption from assessed value. The amount of the exemption varies according to the disability rating, ranging from $1,500 for ratings between 10% and 25%, and $3,000 for ratings of 75% and above. All veterans with disability ratings who are at least 65 years old receive a $3,000 exemption. In addition, veterans who are receiving compensation from the United States for the loss of a limb may qualify for a $3,000 exemption. Married veterans with household incomes under $21,000, or unmarried veterans with a household incomes under $18,000, receive an additional exemption equal to 200% of their disabled veterans' exemption. Eligible veterans with incomes above the threshold receive an additional exemption equal to 50% of their disabled veterans' exemption.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type

Residential

Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria

Age

Homeowner

Income Ceiling

Principal Residence

Veteran

Surviving Spouse

Description of Eligibility Criteria

Eligible veterans must have received a disability rating of at least 10% from the U.S. Department of Veterans' Affairs. Veterans who have not received a disability rating may qualify if they are receiving federal compensation for the loss of a leg or arm. Surviving spouses are also eligible. In addition, all eligible veterans receive an additional exemption amount based on their income.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

State and local government share the local tax loss

Description of State Funding for Tax Loss

The state reimburses local governments for the cost of providing the additional exemption.

Record ID

CT105_RR07

Footnotes

Sources

Conn. Gen. Stat. § 12-81 (20) (in effect for 2007); Conn. Gen. Stat. § 12-81g (in effect for 2007); Conn. Gen. Stat. § 12-90 (in effect for 2007)

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