Substitute Bill No. 1276 proposes significant amendments to property tax exemption laws for veterans and their families, particularly focusing on those who are permanently and totally disabled, as well as Gold Star spouses. The bill introduces new provisions that allow municipalities to grant property tax exemptions for surviving spouses of veterans who had a service-connected disability rating and died before October 1, 2024. It also establishes a tiered exemption structure based on the veteran's disability rating and allows for retroactive tax abatement or refunds for up to three years if documentation is not provided within the specified timeframe. The bill mandates that individuals claiming these exemptions must provide proof of their disability determination from the United States Department of Veterans Affairs and outlines the process for submitting applications.

Additionally, the bill repeals and replaces several existing legal provisions, including subdivision (83) and subdivision (20) of section 12-81 of the general statutes, which clarifies eligibility criteria and exemption amounts. Notably, the exemption amount for surviving spouses has been reduced from three thousand dollars to one thousand dollars, with specific conditions for eligibility based on the circumstances of the service member's death. The bill also modifies the requirements for claiming exemptions related to leased properties and vehicles, ensuring that individuals are aware of their rights and responsibilities. Overall, Substitute Bill No. 1276 aims to enhance support for disabled veterans and their families through streamlined processes and targeted tax relief.

Statutes affected:
Raised Bill: 12-93, 12-94, 12-95, 12-93a, 12-81cc
VA Joint Favorable Substitute: 12-93, 12-94, 12-95, 12-93a, 12-81cc
File No. 38: 12-93, 12-94, 12-95, 12-93a, 12-81cc
APP Joint Favorable: 12-93, 12-94, 12-95, 12-93a, 12-81cc
FIN Joint Favorable: 12-93, 12-94, 12-95, 12-93a, 12-81cc