AN ACT CONCERNING CERTAIN PROPERTY TAX EXEMPTIONS FOR DISABLED VETERANS.

SB 378 provides a property tax exemption for veterans permanently and totally disabled due to service-connected injuries, as certified by the U.S. Department of Veterans Affairs with a 100% disability rating. Eligible veterans can exempt their primary residence (including up to two acres of land) or one vehicle from property taxes, and the exemption extends to spouses living with them or surviving spouses/minor children of deceased veterans. To qualify, veterans must submit proof of their VA disability rating to their town assessor, and the exemption applies to assessment years starting October 1, 2026. This change replaces existing provisions to clarify eligibility and streamline the application process.