Connecticut SB 447: AN ACT ESTABLISHING A HOMESTEAD PROPERTY TAX EXEMPTION.

Bill Text

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General Assembly  
Substitute Bill No. 447  
February Session, 2026 
 
 
 
 
 
AN ACT ESTABLISHING A HOMESTEAD PROPERTY TAX 
EXEMPTION.  
Be  it  enacted  by  the  Senate  and  House  of  Representatives  in  General 
Assembly convened: 
 
Section 1. Section 12-81 of the 2026 supplement to the general statutes 1 
is amended by adding subdivision (85) as follows (Effective from passage 2 
and applicable to assessment years commencing on or after October 1, 2027): 3 
(NEW) (85) (A) Any dwelling declared to be the primary residence of 4 
(i) the owner or owners of such dwelling, or (ii) any person or persons 5 
for  whom  such  dwelling  is  held  in  trust,  in  accordance  with  the 6 
provisions of subparagraph (B) of this subdivision, to the amount of fifty 7 
thousand dollars of the assessed value of such dwelling. 8 
(B)  Any  owner  or  owners  of  a  dwelling,  or  person  or  persons  for 9 
whom such dwelling is held in trust, claiming the exemption provided 10 
in this subdivision for any assessment year shall, on or before the first 11 
day  of  November  in  such  assessment  year,  file  with  the  assessor  or 12 
board of assessors in the municipality in which such dwelling is located 13 
an application claiming such exemption. Such application shall be made 14 
in the manner prescribed and on a form prepared for such purpose by 15 
the Secretary of the Office of Policy and Management, and shall include, 16 
but not be limited to, a declaration that (i) such dwelling is the primary 17 
residence of the applicant or applicants, (ii) the applicant or applicants 18 

Substitute Bill No. 447 
 
 
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have  no  other  primary  residence,  and  (iii)  the  applicant  or  applicants 19 
have not claimed the exemption provided in this subdivision for more 20 
than   one   such   dwelling   in   the   same   assessment   year,   and   any 21 
documentation    the    secretary    deems    necessary    to    verify    such 22 
declaration. The secretary shall make such application available to the 23 
public on the Internet web site of the Office of Policy and Management. 24 
Failure to file such application in the manner and form provided by the 25 
secretary within the time limit prescribed shall constitute a waiver of the 26 
right to such exemption for such assessment year.  27 
(C)  As  used  in  this  subdivision,  "dwelling"  means  a  single-family 28 
dwelling,  condominium,  as  defined  in  section  47-68a,  or  unit  in  a 29 
common interest community, as defined in section 47-202. 30 
Sec. 2. Section 12-81oo of the 2026 supplement to the general statutes 31 
is repealed. (Effective October 1, 2027) 32 
This act shall take effect as follows and shall amend the following 
sections: 
 
Section 1 
from passage and 
applicable to assessment 
years commencing on or 
after October 1, 2027 
12-81(85) 
Sec. 2 
October 1, 2027 
Repealer section 
 
PD Joint Favorable Subst.  
FIN Joint Favorable