property taxstate

Primary Residence Exempt in Full — and From 2025 You Must Apply Every Year

CGS 12-81(83) fully exempts the primary residence — or one vehicle for a veteran without a home — at a 100% permanent and total service-connected rating. From assessment years beginning on or after 1 October 2025 the exemption must be claimed ANNUALLY: an application to your assessor by 1 January, on the form the Office of Policy and Management creates, attesting that you claim in one town only. Proof of qualifying service is due 30 September; proof of the rating is due 1 January.

Verified August 27, 2026

What this benefit is

What it's worth: The primary residence (or one motor vehicle), exempt in full

The dwelling may be owned by, or held in trust for, the veteran or their spouse.
For assessment years on or after 1 October 2025 the claimant must apply annually to the assessor by 1 January, using the application created by the Office of Policy and Management, and attest that the claim is made in a single town.
The two proofs have different deadlines: qualifying service by 30 September, and the 100% permanent and total rating by 1 January.
Late filing relief runs up to one year, with retroactive abatement or refund capped at three years, under 12-81(83)(D).
An unmarried surviving spouse and a minor child may continue the exemption.
It applies to property owned by the spouse as well as by the veteran.
Leased dwellings and leased vehicles are covered under 12-93a.
The exemption is portable between towns under 12-81cc.
Commercial and rental portions of a property are excluded — the exemption is for the residence, not the building.
Municipal options added in 2025 allow a town to extend the exemption to up to two acres, to surviving spouses from before October 2024, and to apply a median-value cap.
On TDIU: a resident rated through individual unemployability receives an equivalent exemption only where their municipality has adopted the option under PA 25-168 s.240. It is not automatic statewide.

Who is entitled to it

You meet the permanent and total test.
You own and occupy the home.
Your home is in this state.

Not sure whether that describes you?

Answer a few questions about this benefit specifically — we only ask what this one actually depends on, and we stop as soon as we know.

How to claim it

Deadline: September 30

1File the D-2 and the VA entitlement record with the town assessor by September 30 for the October 1 Grand List.
2Provide the VA record annually — this exemption is re-evidenced each year.
3If you own no dwelling, claim the exemption on one motor vehicle instead — the statute provides for exactly that.

Form: State D-2 form with the VA entitlement record
File with: Your town assessor, by September 30
Documents you will need: va benefit summary letter
No renewal: Once granted it does not need renewing.

CorrectionThis record described the 2024 position under PA 24-46. PA 25-2 and PA 25-168 rewrote it, codified at CGS 12-81(83). The largest practical change is that the exemption must now be applied for every year by 1 January, where it previously was not.

Worth knowingThe legislature's analysts had noted the law was silent on whether TDIU satisfies the permanent-and-total test. PA 25-168 s.240 answers it as a municipal option: a town may extend an equivalent exemption to TDIU-rated residents, and unless yours has, TDIU does not reach this exemption.

Sources

authority · published policyTown of Bristol — Veteran Exemptions (Conn. PA 24-46)
operating · published policyConnecticut OLR report 2024-R-0124 on PA 24-46

This finder provides an informational match, not a government eligibility determination. The responsible agency decides your application.