25GL Veterans Exemptions

VETERANS’ EXEMPTIONS 
 
Certificate of Entitlement-portability of exemption 
1. Any person who has established a right to a veteran’s property tax exemption may receive from the 
relevant municipality a certificate of entitlement. 
2. The certificate is to be provided to the Assessor in the municipality in which an exemption is claimed. 
3. Please refer to the Active Duty & Honorably Discharged Veterans-Resident Requirements to establish 
your exemption. 
Active Duty-Exemptions Owned or Leased 
Form: Application For A Motor Vehicle Property Tax Exemption For Active Military Duty Serviceperson On The 
Assessment Date. One passenger vehicle per active duty service-person is exempt with application. 
Filing Deadline:  Filing is to be not later than December 31st following the date the property tax is due. 
Supplemental Motor Vehicle 
Veteran’s exemptions established by September 30th may be applied to a January supplemental motor vehicle 
bill. 
Copies of Discharge Records (DD-214) 
Contact the National Archives and Records Administration for discharge records. 
Online: https://www.archives.gov/veterans/military-service-records 
Phone: 1-866-272-6272 
Mail:  The National Archives and Records Admin. 
           8601 Adelphi Road 
          College Park, MD 20740-6001 
 
 
 

Connecticut General Statutes – References 
§12-81(19), (20), (22), (23), (24), (25), (26), (27), (28), (53) Veterans Exemptions 
§12-81cc. Portability of certain veterans’ property tax exemptions 
§12-85. Veterans’ exemptions, residence and record ownership requirements 
§12-93. Veterans’ exemptions; proof of claim 
§12-93a. Residential dwelling on leased land 
§12-94. Exemptions of servicemen, veterans and their relatives…where made 
§12-95. Exemptions only on submission of evidence 
§12-128. Refund of tax erroneously collected from veterans and relatives 
§27-103. Definitions, as amended by P.A. 09-117 
 
Federal Soldiers & Sailors Relief Act – Non Resident 
This Act provides for a non-resident service person and spouse, as a result of military orders, stationed in 
Connecticut on October 1st to be exempt from personal property listed in the service person’s/spouse’s name.  
Contact your legal service officer for an affidavit or your town Assessor’s office.  Annual filing is required. 
 
Veterans’ Exemptions 
Active Duty & Discharged Veterans-Residents 
 
Requirements: 
1. Veteran’s honorable discharge on file with the Town Clerk by September 30th  
2. Resident of Waterford by the October 1st assessment date. (see Certificate of Entitlement) 
3. Active duty service or has served in the Air Force, Army, Navy, Marine Corp, and activated National 
Guard.  National Guard activated by an act of Congress or when serving for homeland security. 
4. Service of 90 days or more (see Dates of War and Disabled Veterans):, or 
5. Service in a combat or combat support role lasting less than 90 days 
a.) Awarded the expeditionary medal 
b.) Service for the duration of the campaign  - (Lebanon) 
6. Veterans with other than honorable discharge having a qualifying condition, which means a diagnosis 
of PTSD or traumatic brain injury, or a military sexual trauma experience.  Proof must be submitted 
from the US Dept. of Veteran Affairs. 
7. Surviving spouse*/parent may continue the exemption. *as long as they do not remarry. 
8. Active Duty – Veteran’s letter stating active duty status, filed by September 30th, with town clerk   
annually 
Exemption is in the amount of $1,000  
 

Disabled Veterans 
Submit a copy of the Veteran’s Disability Rating from Veteran’s Administration. 
Disabled veterans that have established their eligibility for exemption are no longer required to file annually 
unless there is a change in the percentage of disability: 
Disability Rating: as amended by P.A. 19-171 
Percentage: 
 
Exemption: 
10% - 25% 
 
$2,000 
26% - 50% 
 
$2,500 
51% - 75% 
 
$3,000 
76% - 100% 
 
$3,500 
Age 65 and over 
$3,500 
 
Service connected exemptions vary on severity of disability. 
 
Additional Veteran’s Exemption 
Once qualified for a veteran’s exemption a veteran is automatically entitled to an additional exemption 
amount of half of the present exemption entitlement.  For example, if a veteran is qualified for a $1,000 
exemption, an additional $500 exemption is automatically granted for a total veterans’ exemption amount of 
$1,500. 
 
In addition, the additional veteran’s exemption is double the exemption if the veteran meets state-mandated 
income qualifications.  Income limits included adjusted gross income (including social security payments) and 
range from $46,300 for a single person to $56,500 for a married couple.  State income limits change annually. 
 
100% V.A. determined Disabled veterans income limit range is $18,000 for single applicants and $21,000 for 
married applicants (adjusted gross income only, Social Security Income is not considered).  **Biennial 
application is required to receive the income based additional veterans exemption. 
 
Dates of wars military campaigns, and operations under §27-103 **See Attached For a Complete Listing 
 
 
 
 
 
 
Local Option Veteran’s Exemption 

Waterford residents that are qualified for a veteran’s exemption (see above filing requirements for the basic 
veteran’s exemption) may also apply for a local option income-based veteran’s exemption in the amount of 
$10,000.  A biennial application between the dates of February 1st and October 31st is required along with 
proof of qualifying income (adjusted gross income plus Social Security, tax exempt interest & pension) 
*Veteran’s pensions or disability payments must be included.  Income limits are $71,300 for a single person 
and $81,500 for a married couple. 
 
 
Local Option Gold Star Exemption 
In accordance with Public Act 17-65, any parent whose child was killed in action, or, the surviving spouse of a 
person who was killed in action, while performing active military duty with the armed forces, as defined in 
CGS §27-103, which parent or surviving spouse is a resident of the Town of Waterford, shall be entitled to an 
exemption of $20,000, applicable to the assessed value of property within the town and subject to taxation, 
provided such parent’s or surviving spouses’ qualifying income does not exceed by more than $25,000 the 
maximum amount applicable to an unmarried person as provided under CGS §12-811. 
To qualify the surviving spouse or parent must  
a.) Provide the assessor with two notarized affidavits of disinterested persons showing that (1) the 
deceased child or person was performing such active duty military duty, and (2) the relationship of 
such deceased child to such parent or such deceased person to such surviving spouse. 
b.) Record both affidavits with the town clerk’s office 
c.) File an income based affidavit biennially with the Assessor’s office  
 
 
Waterford Veteran’s Service Coordinator - Dani Gorman (860) 444-5839   email: dgorman@waterfordct.org.