A veteran rated permanently and totally disabled by the VA faces a different property tax filing date in each of four states. South Dakota’s county directors of equalization must have the application on or before Nov. 1, and Minnesota assessors want theirs by Dec. 31. Connecticut’s annual claim is due not later than Jan. 1, and Indiana’s deadline is Jan. 15.
Each program takes a large slice off the home’s tax bill, from $200,000 of value in South Dakota to the whole primary residence in Connecticut and 100 percent of assessed value in Indiana. All four require the veteran to own and live in the home, and a VA rating letter is the proof. The dates differ because every state runs its program through county or town offices on its own calendar.
Who has to act, and by which date? A veteran with a 100 percent permanent and total rating, or a surviving spouse the program covers, needs the date for the state where the home sits. South Dakota’s falls on Sunday, Nov. 1, and the other three follow by Jan. 15, so anyone who has a rating letter and has never filed has about 11 weeks to find the right local office.
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South Dakota: $200,000 off the home, application due Nov. 1
The South Dakota Department of Revenue says an eligible owner gets a $200,000 exemption on the full and true value of the dwelling, which covers the home, the garage and the lot, according to its brochure dated December 2025. The veteran must be rated permanently and totally disabled because of a service-connected condition, and the veteran or an unremarried surviving spouse must own and live in the home. A surviving spouse can also qualify while receiving dependency and indemnity compensation after a service-connected death.
The first step is a statement from the Sioux Falls VA Regional Office, at 1-800-827-1000, confirming the permanent and total rating. That statement goes to the county director of equalization with the application on or before Nov. 1, and the forms are at the county courthouse or on the Department of Revenue’s property tax pages.
Spink County’s 2025 summary explains the timing: an application made by Nov. 1, 2025 was for the 2026 assessment year, with taxes payable in 2027. Once the county approves it, the exemption continues until the property is sold, the owner stops living there or the use changes, so nothing needs to be renewed.
Minnesota: up to $300,000 off market value, with Dec. 31 at the assessor
St. Louis County’s assessor says veterans who are 100 percent and totally and permanently disabled can receive a market value exclusion of up to $300,000, compared with up to $150,000 for a rating of 70 percent or higher. Surviving spouses of veterans who were totally and permanently disabled can also receive up to $300,000. Applications are due to the assessor “by December 31 of the assessment year” and cover taxes payable the following year.
McLeod County and Beltrami County give the same Dec. 31 date on their pages and application form, along with the same two amounts. A veteran whose rating later rises to total and permanent is told to reapply right away to move up to the larger exclusion. The Minnesota Department of Revenue says applications are available at the county assessor’s office.
Not every Minnesota document agrees on timing. The revenue department’s page says to apply by July 1 for the exclusion to count on the current year’s market value, and Minneapolis’s form for the 100 percent exclusion also says July 1 of the current year. With July 1 behind, a veteran in Minnesota who is applying for the first time should ask the county assessor whether Dec. 31 secures next year’s bill.
Connecticut: a full exemption claimed every year, and some towns want it by Dec. 31
Connecticut’s exemption for a veteran rated 100 percent permanently and totally disabled is in section 12-81(83) of the state statutes, as amended by Public Act 25-168 effective Oct. 1, 2025, according to the Town of Willington. It covers the dwelling that is the veteran’s primary residence, or one motor vehicle garaged in Connecticut if there is no qualifying dwelling, and it can pass to an unmarried surviving spouse. Willington says the building lot, excess land and outbuildings stay taxable, although a town may exempt up to two acres of the lot.
The claim goes to the town assessor each year on a form from the state Office of Policy and Management. Old Saybrook’s form says it is due annually “not later than January 1st,” and Trumbull’s summary of the 2025 law quotes the statute as “not later than January first.” Each claim needs VA documents showing a permanent and total rating of 100 percent service-connected, plus a signed statement that no claim has been or will be filed in another town.
Some towns ask for the paperwork a day sooner. Danbury’s assessor says applications “must be received no later than December 31st annually,” with the form and an updated VA letter submitted every year.
Indiana: Jan. 15 and a new application for some veterans
The Indiana Department of Local Government Finance’s 2026 guidance on veterans deductions says the 100 percent deduction for a totally disabled veteran equals the full assessed value of the home. Beginning with the 2026 assessment date, which produces the bills payable in 2027, there is no maximum assessed value for real property, and the former $240,000 limit is gone. Total disability can be shown by a VA pension certificate, an award of compensation or a certificate of eligibility from the Indiana Department of Veterans’ Affairs, and it does not have to be service-connected.
The veteran also needs at least 90 days of service, an honorable discharge, a year of Indiana residency before the assessment date and the home as a principal residence. The application must be “completed and dated on or before January 15” of the year the property taxes are first due and payable. A person who misses that date cannot apply retroactively.
Veterans who had the former $14,000 deduction do not keep it for the 2026 assessment date. The county auditor applies a $250 credit instead, and the veteran must file a new application to receive the 100 percent deduction, after which the credit is removed. House Enrolled Act 1210 of 2026 also removed trusts from the deduction.
Does the right county office have this year’s rating letter and application?
A property tax exemption is one benefit a total disability rating can lead to, and a filing that reaches the wrong office or arrives after the date can cost a year of the break. Indiana says a missed deadline cannot be fixed retroactively, and South Dakota applications go through the county, not the VA.
“The Veterans Benefits Action Kit” is a 75-page guide that explains the three VA pension levels including Aid & Attendance and how to file for free on VA Form 21P-527EZ, for wartime veterans and surviving spouses with limited income. Part 8 holds the worksheets, contacts and a deadline calendar where a veteran can log each state and county date in one place.
Get the three VA pension levels and the 21P-527EZ filing steps in the Veterans Benefits Action Kit →
This article was produced with AI assistance and edited for accuracy against the sources linked above.
Warren Cohen is a finance writer based in Phoenix, Arizona, covering personal finance topics including credit, banking, and beginner investing. He earned his degree in business administration from Arizona State University and began his career working in consumer finance, where he gained direct experience with lending and credit systems. He now writes for personal finance websites and fintech platforms, focusing on clear, practical content that helps readers make informed financial decisions.
