General Assembly Raised Bill No. 378 proposes amendments to property tax exemptions for disabled veterans in Connecticut, effective October 1, 2026. The bill introduces new provisions that allow for the exemption of a veteran's primary dwelling, including condominiums and mobile homes, and the lot it sits on (up to two acres), for residents who are permanently and totally disabled as determined by the U.S. Department of Veterans Affairs. It also extends exemptions to the spouse's property if the veteran does not own a dwelling or motor vehicle, and allows surviving spouses of qualifying veterans who died after a specified date to receive similar exemptions. The bill repeals and replaces existing language in section 12-81, removing certain eligibility requirements and clarifying the application process.

Key modifications include the elimination of the requirement for individuals to submit proof of their disability determination for subsequent assessment years if their status remains unchanged. The bill also allows municipalities to limit the total amount of exemptions based on the median assessed valuation of residential properties. Additionally, it changes the deadline for submitting exemption claims from January 1st to March 1st, starting from assessment years commencing on or after October 1, 2025, and introduces provisions for new residents to submit claims within 60 days of property acquisition. The bill further allows claims to be supported by affidavits from disinterested persons and replaces "honorable discharge" with "release under honorable conditions" in certain contexts. Overall, Raised Bill No. 378 aims to enhance benefits for disabled veterans and streamline the exemption application process.