AN ACT CONCERNING THE PROPERTY TAX EXEMPTION FOR VETERANS WITH A PERMANENT AND TOTAL DISABILITY RATING.

SB 300 expands property tax exemptions for veterans by adding the land beneath their homes to the existing exemption. It directly affects veterans with a permanent and total disability rating who own qualifying homes. The bill amends Section 12-81 of the general statutes to include the land on which a qualifying dwelling sits, rather than just the dwelling itself. This change ensures veterans receive full exemption coverage for both their home and the surrounding property. The bill aims to simplify tax relief without altering eligibility criteria for veterans with qualifying disabilities.