General Assembly Raised Bill No. 1276 seeks to enhance property tax exemptions for veterans who are permanently and totally disabled, specifically those with a 100% disability rating, as well as for Gold Star spouses. The bill allows towns to adjust property assessments and establishes timelines for appeals. Key changes include the repeal of subdivision (83) of section 12-81, replaced with new language that broadens the scope of property tax exemptions to include mobile manufactured homes and the lots they occupy. It also clarifies the inheritance of these exemptions by surviving spouses and minor children, while introducing requirements for proof of disability and the application process for tax abatement or refunds.

Additionally, the bill amends subdivision (20) of section 12-81, specifying that property valued up to $3,500 is exempt for veterans with a disability rating of 10% or more, with varying exemption amounts based on the rating. It allows for exemptions for property held in trust for a veteran's spouse or minor children after the veteran's death and mandates that individuals can only receive one exemption under this subdivision. The bill streamlines the exemption process by removing the requirement for "additional" evidence and allowing documentation from healthcare professionals for those unable to appear in person. It also introduces provisions for leased dwellings and motor vehicles, increasing the exemption amount for surviving spouses from $3,000 to $1,000. The changes are set to take effect on October 1, 2024, for most provisions.

Statutes affected:
Raised Bill: 12-93, 12-94, 12-95, 12-93a, 12-81cc