Veteran Property Tax Assessment Exemption (Disabled)

Eligibility (per OPM 2026 Additional Veterans Tax Relief Q&A Booklet, for 2025 program year income): A veteran entitled to the basic exemption under CGS Section 12-81 subdivisions 19 through 26 (including subdivision 20 for disabled veterans) who also meets income limits. Income limits for the Additional Veterans exemption (2025 income reported on 2026 applications): Unmarried $46,300 / Married $56,500. If 100% V.A.-determined disability rating (AGI only): Unmarried $18,000 / Married $21,000. In towns that have enacted the local-option triple exemption under CGS 12-81g(b) for 100% disabled veterans, the maximum income is $21,000 unmarried / $24,000 married (AGI only). Veterans disability payments do not count as income.

(1) Income-qualified veterans receive an additional state exemption equal to double the basic veterans exemption (CGS 12-81g(a)). (2) Veterans who do not meet the income requirements receive an additional exemption equal to one-half of the basic exemption (CGS 12-81g(d); not reimbursed by the State). (3) Municipalities may, by vote, increase the additional exemption to triple the basic for any veteran with a 100% VA disability rating under CGS 12-81g(b). Per Q&A #35, a disabled veteran's exemption automatically increases to the 100% disability level as of the assessment date following the veteran's 65th birthday.

File Form M-59a biennially with the town assessor's office between February 1 and October 1. Extensions may be granted for illness/incapacitation. After approval, the exemption extends for a two-year assessment period.