Connecticut SB 378: AN ACT CONCERNING FUNDING FOR LAW ENFORCEMENT CRISIS INTERVENTION TEAMS.

Bill Text

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General Assembly Raised Bill No. 378
February Session, 2026 LCO No. 2294

Referred to Committee on VETERANS' AND MILITARY
AFFAIRS

Introduced by:
(VA)

AN ACT CONCERNING CERTAIN PROPERTY TAX EXEMPTIONS FOR
DISABLED VETERANS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

Section 1. Subdivision (83) of section 12-81 of the 2026 supplement to 1
the general statutes is repealed and the following is substituted in lieu 2
thereof (Effective October 1, 2026, and applicable to assessment years 3
commencing on or after October 1, 2026): 4
(83) (A) (i) That fractional share of a dwelling, including a 5
condominium, as defined in section 47-68a, a unit in a common interest 6
community, as defined in section 47-202, and a mobile manufactured 7
home, as defined in section 12-63a, and the lot upon which such 8
dwelling sits, not to exceed two acres thereof, (I) that belongs to or is 9
held in trust for any resident of this state who has served in the Army, 10
Navy, Marine Corps, Coast Guard, Air Force or Space Force of the 11
United States and has been determined by the United States Department 12
of Veterans Affairs to be permanently and totally disabled based on a 13
service-connected disability rating of one hundred per cent, or that is 14

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possessed by such a resident as a tenant for life or tenant for a term of 15
years liable for property tax under section 12-48, and (II) that is occupied 16
by such resident as the resident's primary residence, or (ii) lacking such 17
residence, one motor vehicle that belongs to or is held in trust for such 18
resident and is garaged in this state. As used in this subdivision, 19
"dwelling" does not include any portion of the unit or structure used by 20
such resident for commercial purposes or from which such resident 21
derives any rental income. 22
(B) If such resident lacks such dwelling or motor vehicle in such 23
resident's name, the dwelling or motor vehicle, as applicable, belonging 24
to or held in trust for such resident's spouse, or possessed by such 25
resident's spouse as a tenant for life or tenant for a term of years liable 26
for property tax under section 12-48, who is domiciled with such 27
resident, shall be so exempt. When any resident entitled to an exemption 28
under the provisions of this subdivision has died, the dwelling or motor 29
vehicle, as applicable, belonging to or held in trust for such deceased 30
resident's surviving spouse, or possessed by such deceased resident's 31
spouse as a tenant for life or tenant for a term of years liable for property 32
tax under section 12-48, while such spouse remains a widow or 33
widower, or belonging to or held in trust for such deceased resident's 34
minor children during their minority, or both, while they are residents 35
of this state, shall be so exempt as that to which such resident was or 36
would have been entitled at the time of such resident's death. 37
(C) No individual entitled to the exemption under this subdivision 38
and under one or more of subdivisions (19), (22), (23), (25) and (26) of 39
this section or sections 12-81pp, as amended by this act, and 12-81qq 40
shall receive more than one exemption. 41
(D) [(i)] No individual shall receive any exemption to which such 42
individual is entitled under this subdivision until such individual has 43
complied with section 12-95, and has submitted proof of such 44
individual's determination by the United States Department of Veterans 45
Affairs, to the assessor of the town in which the exemption is sought. If 46

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there is no change to an individual's determination, such proof shall not 47
be required for any assessment year following that for which the 48
exemption under this subdivision is granted initially. If the United 49
States Department of Veterans Affairs modifies an individual's 50
determination to other than permanently and totally disabled based on 51
a service-connected disability rating of one hundred per cent, such 52
modification shall be deemed a waiver of the right to the exemption 53
under this subdivision. Any such individual whose determination was 54
modified to other than permanently and totally disabled based on a 55
service-connected disability rating of one hundred per cent may seek 56
the exemption under subdivision (20) of this section. 57
[(ii) Any individual who has been unable to submit evidence of such 58
determination by the United States Department of Veterans Affairs in 59
the manner required by this subdivision, or who has failed to submit 60
such evidence as provided in section 12-95, may, when such individual 61
obtains such evidence, make application to the tax collector not later 62
than one year after such individual obtains such proof or not later than 63
one year after the expiration of the time limited in section 12-95, as the 64
case may be, for abatement in case th