Connecticut veterans rated 100 percent permanently and totally disabled by the Department of Veterans Affairs can claim a local property tax exemption on their home without showing a wartime service period, and the claim has to be refiled every year, by Dec. 31 in towns such as Danbury. The exemption is state law, written into Connecticut General Statutes Section 12-81(83), and it applies to assessment years that began on or after Oct. 1, 2025.
The change matters in dollars because the exemption comes off the assessed value of the veteran’s primary home. A veteran who misses the annual filing can lose a year of savings on the town tax bill, and the surviving spouse can keep the exemption while unmarried.
What the law now requires of a veteran
According to the Connecticut Office of Legislative Research, the exemption was created by Public Act 25-2 and then clarified by Public Act 25-168. Its summary says a veteran qualifies with a 100 percent service-connected disability rating that VA treats as permanent and total. It does not list a wartime service or 90-day requirement among the conditions.
A town summary of the statute, posted by Willington, spells out the test the same way: the veteran must have served in the Army, Navy, Marine Corps, Coast Guard, Air Force or Space Force, and VA must have determined the veteran is “permanently and totally disabled based on a service-connected disability rating of one hundred per cent.” The Danbury assessor’s office describes the change as dropping the 90-day wartime service rule for these veterans.
The OLR summary says the new provisions took effect Oct. 1, 2025, and apply to assessment years starting on or after that date. Town notices on Trumbull's legislation list give the same effective date.
Does a veteran with less than 90 days of wartime service qualify?
For a veteran with a 100 percent permanent and total rating, the statute as summarized turns on the VA rating, not on the length of wartime service. A veteran who served fewer than 90 days in a wartime period, but whose rating is 100 percent and permanent and total, has no service-period test to meet under the described rules. A veteran rated below 100 percent, or rated 100 percent without the permanent and total designation, does not fit this exemption.
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The question each veteran faces is whether the VA letter on file says permanent and total. That wording, not the percentage alone, is what assessors check. A veteran who has only a 100 percent rating without the permanent designation should ask VA for an updated letter before filing.
What the exemption covers and what it is worth
Under the Willington summary, the exemption covers the dwelling that is the veteran's primary residence, including a condominium, a common-interest unit or a mobile manufactured home. The lot, excess land and outbuildings stay taxable. The OLR summary adds that the exemption applies only to the part of the dwelling where the veteran lives, and that commercial and rental property is excluded.
A veteran who does not own a dwelling can apply the exemption to one motor vehicle, the one with the highest assessed value if several are owned. If no property is in the veteran's name, a spouse's dwelling or vehicle may qualify. Towns may also vote to exempt up to two acres of the lot, or to cap the exemption at the median assessed value of residential property, so the dollar value differs by town.
The exemption is portable. The OLR summary says a veteran who moves to another Connecticut municipality can take it along, as with the state's other veterans property tax exemptions. Veterans must also disclose a change in their disability rating.
When the annual filing is due
State law sets the claim date. Notices from Southbury and Woodbridge say claims must reach the assessor annually “not later than January first.” Because Jan. 1 is a holiday, Danbury's assessor tells veterans to refile by Dec. 31 with an updated VA letter, and veterans elsewhere should check their own town's date.
A claim has to include the VA documentation of the permanent and total rating and an attestation that the claimant has not filed, and will not file, a claim for this exemption in another town. The Office of Policy and Management issued the Form D-2 for the claim in a memo dated Sept. 8, 2025, according to the Trumbull notice. Veterans bring the DD-214, the VA rating letter and the application to the assessor.
A veteran who could not file earlier generally has one year from receiving the rating letter to apply, and refunds or abatements can reach back up to three years, according to the Willington summary. The first stop is the town assessor, such as the Danbury assessor's office.
Is the Connecticut filing date close enough to miss?
A veteran with a 100 percent permanent and total rating who forgets the annual refiling can lose a year of the town tax break, and a survivor can lose it by missing a letter. The same veteran may also be leaving VA pension, Aid and Attendance or Housebound money unclaimed.
The Veterans Benefits Action Kit holds “the three VA pension levels including Aid & Attendance”, “how to file for free (VA Form 21P-527EZ)” and “a claim tracker”. The tracker gives a household one place to log each rating letter, filing date and town deadline.
Get the Veterans Benefits Action Kit claim tracker before Dec. 31 →
This article was produced with AI assistance and edited for accuracy against the sources linked above.
David M. Keller is a finance writer based in Columbus, Ohio, covering personal finance and consumer-focused economic topics. He earned his degree in journalism from Ohio University and began his career reporting on local business and economic trends for a regional media outlet. Since then, he has contributed to a variety of online publications, focusing on clear, practical coverage of topics such as cost of living, debt, and everyday financial decision-making.
