Substitute Senate Bill No. 1276 proposes significant amendments to property tax exemption laws for veterans and their families in Connecticut. The bill introduces new provisions that provide property tax exemptions for veterans who are permanently and totally disabled with a 100% disability rating from the U.S. Department of Veterans Affairs, as well as for surviving spouses of service members who died on active duty. Key insertions include the establishment of subdivision (83) under section 12-81, which allows municipalities to issue tax exemption certificates for qualifying individuals, and the expansion of exemptions to include primary dwellings, mobile manufactured homes, and up to two acres of land. The bill also clarifies eligibility requirements, requiring proof of disability ratings and allowing for retroactive tax abatements or refunds for surviving spouses who may have missed deadlines for submitting necessary documentation.

Additionally, the bill repeals and replaces existing provisions related to tax exemptions, streamlining the process for claiming these benefits and ensuring proper documentation is maintained. It emphasizes that individuals must provide proof of their disability rating to local assessors and outlines the process for maintaining eligibility in subsequent years. The bill also allows municipalities to adjust their grand lists and budgets in response to these changes, with specific provisions for taxpayer appeals regarding assessments. Overall, the amendments aim to enhance support for veterans and their families through clearer guidelines and improved access to property 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