Substitute Bill No. 1276 seeks to enhance property tax exemptions for veterans who are permanently and totally disabled, as well as for Gold Star spouses. The bill allows municipalities to adjust their grand lists and assessment appeals processes to accommodate these exemptions, including the ability to republish grand lists and hear related appeals in a timely manner. It repeals and replaces subdivision (83) of section 12-81 of the general statutes, clarifying that the exemption applies to the primary residence of qualifying veterans or their spouses, and includes provisions for surviving spouses and minor children of deceased veterans. Additionally, individuals must provide proof of their disability determination from the United States Department of Veterans Affairs to qualify for the exemption, with retroactive applications permitted.

The legislation also modifies existing tax exemption provisions, particularly for surviving spouses of veterans who died prior to October 1, 2024, allowing for property tax exemptions on their primary residence or one motor vehicle under certain conditions. The bill reduces the previous exemption amount for surviving spouses from three thousand dollars to one thousand dollars, while introducing a more extensive exemption for those whose service member spouse died while on active duty and in a service-related incident. Furthermore, the bill streamlines the process for claiming exemptions, requiring documentation of service and disability status, and allows for claims related to leased properties and vehicles. Overall, the bill aims to provide targeted tax relief to veterans' families while updating the legal framework to better serve their needs.

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