The State of Connecticut and the Town of Canterbury offer property tax exemptions available to veterans and active duty military personnel. Persons currently serving in one of the branches of the US armed forces, as well as honorably discharged veterans who served at least 90 days during a period of war, are eligible for a veteran’s exemption.
Exemptions are also available to veterans who have suffered a disability and have a disability rating from the Veteran's Administration.
There are five primary categories of exemptions for veterans:
1. the Basic Veteran’s exemption,
2. Veterans with Disabilities exemption,
3. Additional Veteran’s exemption,
4. Local Option Additional Exemption for Veterans, and
5. Exemptions for Active Duty Servicemen & Servicewomen.
Exemptions 1 through 4 require that a Honorable Military Discharge be filed with the Town Clerk. The filing deadline is typically Oct 1st.
If you need a new copy of your discharge papers, you may request one at this link: https://www.archives.gov/veterans/military-service-records
Disability Rating forms should be filed directly with the Assessor as often as they are received from the V.A. until such time as the veteran turns 65 years of age.
Basic Veteran’s Exemption:
This is the most commonly granted veteran’s exemption. Sec 12-81 (19) and is subject to the provisions of §12-89, §12-90 and §12-95.
1. What are the benefits of this program? The Basic Veteran’s exemption allows an exemption of $6,000 (which is applied to the assessment value) to be granted on property belonging to the veteran as of the October 1st assessment date. Exemptions are applied to Real Estate first and then Motor Vehicle assessments.
2. How can I qualify? A person making application for the basic veteran’s exemption must, as of October 1st assessment date:
a. Be a Connecticut resident.
b. Be the record owner, hold life use in, or be the beneficiary of a trust estate with respect to the property on which the exemption will be applied.
c. Have provided a proof of service (for example, honorable discharge or DD214) to the Town Clerk for filing prior to the assessment date.
d. Have served at least 90 days during a time or war or recognized military conflict in the US Army, Navy, Marine Corps, and Coast Guard.
e. Meet one of the following conditions of separation from such service:
Received an honorable discharge
Retired after thirty years of service
3. How do I apply? File an acceptable form of proof of service to the Town Clerk of the Town of Canterbury for recordation on the land records.
Veterans with Disabilities Exemption:
This exemption is subject to the provisions of §12-81(20).
1. What are the benefits of this program? The Veterans with Disabilities exemption provides an exemption to a veteran who is deemed by the Veterans’ Administration to have suffered a disability. This benefit ranges from an amount of $12,000 up to $21,000, (which is applied to the assessment value) to be granted on property belonging to the veteran as of the October 1st assessment date. Exemptions are applied to Real Estate first and then Motor Vehicle assessments. This program benefit REPLACES the Basic Veteran Exemption for those that are qualified.
2. How can I qualify? A person making application for this exemption must, as of the October 1st assessment date:
a. Be a Connecticut resident.
b. Be the record owner, hold life use in, or be the beneficiary of a trust estate with respect to the property on which the exemption will be applied.
c. Have provided a proof of service (for example, honorable discharge or DD214) to the Town Clerk for filing.
d. Have a disability rating of at least 10% from the Veteran's Administration.
3. How do I apply? Provide a disability rating slip from the VA to the assessor, prior to the date the Board of Assessment Appeals completes its regular duties. If no Grand List extension is filed, the disability-rating slips must be filed by March 31st. If a Grand List extension is filed, the proof must be filed no later than April 30th. Exception: A veteran having reached the age of 65 is no longer required to provide annual proof of his veteran’s disability status.
Additional Veteran’s Exemption:
This exemption is subject to the provisions of §12-81g(a) & (b).
1. What are the benefits of this program? The Additional Veteran’s exemption ranges from an amount of $24,000 up to $42,000, (which is applied to the assessment value) to be granted on property belonging to the veteran as of the October 1st assessment date. Exemptions are applied to Real Estate first and then Motor Vehicle assessments. This program benefit REPLACES the Basic Veteran Exemption and the Veterans with Disabilities Exemption for those that are qualified.
2. How do I qualify?
a. To qualify, a veteran or relative of a veteran must be eligible to receive an exemption as one of the following:
1. Basic exemption for veterans and active duty servicemen
2. Active duty servicemen and veterans having disability ratings or severe disability
3. Surviving spouse or minor child of servicemen and veterans
4. Sole surviving parent of a deceased veteran
b. This exemption can only be granted if a person meets certain income limits. Check with the Assessor’s Office for income limits as they change annually.
c. An application must be filed with the assessor of the veteran’s town of residence by October 1st.
3. How do I apply?
a. Contact the Assessor’s Office (860-546-6035) between February 1st & October 1st to set up an appointment.
b. Provide proof of income for the previous calendar year. Proof of income includes but is not limited to the following:
The previous year’s income tax return
The previous year’s SSA-1099 form
Statement of Wages & Tips
Interest statements from savings/checking accounts, annuities, pensions, IRA’s, etc.
c. File the application biennially. If there are changes in income levels, the applicant must notify the Assessor’s Office. Note: If you are unable to come to the Assessor’s Office to fill out an application, you may have someone do it for you (act as your agent).
Local Option Additional Exemption for Veterans:
This exemption is subject to the provisions of §12-81f, as amended by PA 03-44. This exemption can only be granted if the income of the veteran (and his/her spouse, if married) is not more than $25,000 above the income limits set in Connecticut General Statutes §12-81I. Check with the Assessor’s Office for income limits as they change every year.
1. What are the benefits of this program? The Local Option additional exemption for veterans provides for an additional property tax exemption of $10,000 (which is applied to the assessment value) to be granted on property belonging to the veteran as of the October 1st assessment date. Exemptions are applied to Real Estate first and then Motor Vehicle assessments.
2. How can I qualify? To qualify, a veteran as defined in Sec. 12-81 (19) must be eligible to receive an exemption as one of the following:
a. A veteran of the armed forces in service in time of war
b. Active duty serviceman who was in service in time of war & is still in the service
c. Surviving spouse of a veteran
3. How do I apply? File an application biennially. If there are changes in income levels, the applicant must notify the Assessor’s Office. Note: If you are unable to come to the Assessor’s Office to fill out the application, you may have someone do it for you (act as your agent).
Exemptions for Active Duty Servicemen & Servicewomen (These applications may be accessed by hitting the blue button labeled "Exemptions available to Residents" below)
1. Active-Duty Serviceperson with a Motor Vehicle Garaged Out of State
a. What is the benefit of this program? The total exemption of one passenger motor vehicle.
b. How can I qualify? The serviceman/woman must:
1. Be a Connecticut resident.
2. Be a member of the armed forces.
3. Be stationed outside the state on the assessment date.
4. Have a vehicle registered in Connecticut.
c. How do I apply? A written application (on approved form) must be filed in the Assessor’s Office within 15 months of the October 1st assessment date for which the exemption is sought.
2. Federal Soldiers’ and Sailors’ Civil Relief Act (SCRA)
a. What is the benefit of this program? The exemption of all motor vehicles registered in Connecticut.
b. How can I qualify? The serviceman/woman must:
1. Be a non-Connecticut resident, but stationed locally.
2. Have a motor vehicle registered in Connecticut.
c. How do I apply?
1. The application is made in the form of an affidavit that is available from the Assessor's Office.
2. There is no time limit for filing an exemption application under this act.
3. The completed form is returned to the assessor.