Tax Relief for Veterans / Active Duty Military

EXEMPTIONS FOR VETERANS

Veterans or their surviving spouses who have filed their DD-214 (Honorable Discharge) with the Town Clerk may be eligible for an assessment exemption on their vehicle or dwelling. The veteran must have served at least 90 cumulative days during a Period of War (see chart below). His/Her DD-214 or a certified copy must be filed with the Town Clerk by September 30 in order for the exemption to be applied to the next assessment list. This basic veterans’ exemption is a primary qualification for the “Additional Veteran’s Exemption” further described below the chart.

Veterans having a VA disability rating of at least 10% from the Department of Veterans’ Affairs are eligible for increased benefits. To qualify for these increased benefits, the veteran must present his/her disability verification and subsequent rating changes from the VA to the Assessor.

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PERIODS OF WARS AS PROVIDED IN §27-103 FOR DETERMINING PROPERTY TAX EXEMPTION ELIGIBILITY

FOR ACTIVE DUTY SERVICE MEMBERS AND VETERANS UNDER §12-81(19)

NOTE: Service of 90 or more cumulative (as opposed to consecutive) days is required 1

Mexican Border Period                                   March 10, 1916 to April 6, 1917

World War I                                                       April 6, 1917 to November 11, 1918

World War I – Russia                                       April 6, 1917 to April 1, 1920 2

World War II                                                      December 7, 1941 to December 31, 1946 3

Korean Conflict                                                June 27, 1950 to January 31, 1955

Vietnam Era                                                      February 28, 1961 to July 1, 1975

Lebanon                                                            July 1, 1958 to November 1, 1958 or

                                                                           September 29, 1982 to March 30, 1984 4

Invasion of Grenada                                         October 25, 1983 to December 15, 1983 4

Operation Earnest Will                                     July 24, 1987 to August 1, 1990 4

Invasion of Panama                                          December 20, 1989 to January 31, 1990 4

Persian Gulf War                                               After August 2, 1990 5

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1 A veteran who recorded proof of honorable discharge in any Connecticut town on or before October 1, 1977 is eligible for the exemption under §12-81(19) even if the duration of service was less than 90 days. See also footnote 4 below.

2 The ending date for service in Russia by a person serving with the United State military forces during World War I differs from the ending date for all service during that war.

3 Pursuant to §12-86, twelve o’clock midnight on December 31, 1947 is the World War II termination date for purposes of granting a property tax exemption.

4 A person must have served in a combat or combat support role for the duration of a period of war lasting less than 90 days (i.e., the Invasions of Grenada and Panama) in order to qualify for a property tax exemption. A person must also have served in a combat or combat support role in Lebanon during the specified dates in order to qualify for an exemption. An armed Forces Expeditionary Medal is awarded to such individuals. Prior to June 8, 2009 the dates for service in Operation Earnest Will were February 1, 1987 to July 23, 1987; a person who established exemption eligibility on or before September 30, 2008 due to service during those dates for an exemption on or before October 1, 2008 must have received an Armed Forces Expeditionary Medal.

5 Although referred to as the Persian Gulf War, service in the Persian Gulf is not required, nor is service in a combat or combat support role. PA 22-34 added specific dates for the wars in Afghanistan: October 24, 2001 to August 30, 2021 and Iraq: March 19, 2003 to December 31, 2011 or June 1, 2014 to December 9, 2021 for the exclusive purpose of a veteran obtaining special license plates for serving during these dates.

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Can't find your DD214? The VA can help, here is a link to request a copy.

 

ADDITIONAL VETERAN’S EXEMPTION

Low-income veterans or their widow(er) may be eligible to receive an additional exemption. Home ownership is not required. To qualify, an applicant must file between February 1 and October 1 for exemption on the next assessment year’s taxes. Proof of income must be submitted at the time of application. Applications accepted in 2026 are based on proof of 2025 income. The maximum for single applicants will be $46,300 and for married applicants $56,500. “Income” is considered Adjusted Gross Income as determined for federal income tax, plus any other income excluding veteran’s disability payments. In addition, the original or certified copy of the veteran’s DD-214 must be on file in the Town Clerk’s Office by the prior September 30.

PRINT THE ADDITIONAL VET APPLICATION HERE(PDF, 811KB) AND BRING IT TO THE ASSESSOR'S OFFICE WITH YOUR PROOF OF INCOME

DISABLED VETERANS

Veterans with a disability rating by the Department of Veterans Affairs are eligible for an increase to the basic exemption based on disability rating percent. The disability award letter issued by the Department of Veterans Affairs must be submitted to the Assessor's office by March 31st following the October 1st assessment date and does not need to be resubmitted unless the disability rating percent changes. Discharge certificate (DD-214) must be filed with the Town Clerk by September 30th preceding the October 1st assessment date.  

LOW INCOME VETERANS - 100% DISABILITY RATING

Low-income veterans that have received a 100% disability rating from the Department of Veteran’s Affairs may be eligible to receive an additional exemption.  Home ownership is not required. To qualify for 2024, an applicant must meet income limits of $21,000 for married applicants and $18,000 for single applicants. “Income” is considered Adjusted Gross Income as determined for federal income tax, plus any other income excluding veteran’s disability payments. In addition, the original or certified copy of the veteran’s DD-214 must be on file in the Town Clerk’s Office by the prior September 30.

PRINT THE APPLICATION HERE(PDF, 50KB) AND BRING IT TO THE ASSESSOR'S OFFICE WITH YOUR PROOF OF INCOME

 

CURRENTLY-SERVING MILITARY

State residents currently in active-duty military service may also be eligible for some of the above-described exemptions. In addition, one car owned or leased by any military Connecticut resident may be fully exempt from property taxes. Non-residents stationed in Connecticut may also qualify for a full exemption on their vehicles. Call the Assessors at (860) 647-3016 for further information.

 

ACTIVE DUTY MILITARY IN-STATE RESIDENTS MOTOR VEHICLE EXEMPTION FORM(PDF, 12KB)  

ACTIVE DUTY MILITARY NON-RESIDENTS STATIONED IN CONNECTICUT MOTOR VEHICLE EXEMPTION FORM(PDF, 48KB)

Property Tax Exemption For Veterans Who Have A Service-Connected Permanent and Total Disability Rating (Public Act 24-46)

Beginning with the 2024 Grand List and modified for the 2025 Grand List, there is a new property tax exemption for veterans who have a service-connected permanent and total disability rating as determined by the United States Department of Veteran Affairs. This legislation will exempt the dwelling (house or condo) in which the vet owns and resides (or one motor vehicle if real estate is not owned), from the Grand List.  Discharge certificate (DD-214) must be filed with the Town Clerk by September 30th preceding the October 1st assessment date. 

Permanent & Total (P&T) Veterans Exemption (Form(PDF, 172KB) D-2) 

Benefit:

Full exemption on the dwelling (does not include the land or outbuildings) of the primary residence, or full exemption on one motor vehicle if not owning their home.

Eligibility Requirements:
  • Any Manchester resident who has served in the Army, Navy, Marine Corps, Coast Guard, Air Force or Space Force of the United States.
  • Must be honorably discharged (under honorable or other than honorable discharge may be accepted based on a qualifying condition).
  • 100% service-connected permanent & totally disabled rating as determined by Department of Veterans Affairs.
Additional Documents Required:
  • DD-214 (discharge paper) must be on file with Town Clerk by Sept 30th prior to October 1 Grand List year. (one-time filing)
  • Submit the most recent VA summary of benefits and the completed Form D-2 to the Assessor's Office by January 1st annually. *

  *Pursuant to Section 12-93 of the Connecticut General Statutes as amended by Public Act 25-168 Section 235, the Office of Policy and Management prescribes an application (Form D-2) to be used for assessment years commencing on and after October 1, 2025, for any person claiming exemption under subdivision (83) of Section 12-81. Public Act 25-168 Section 235 is effective October 1, 2025, and applicable to assessment years commencing on or after October 1, 2025.

AN ACT CONCERNING THE STATE BUDGET FOR THE BIENNIUM ENDING JUNE 30, 2027, AND MAKING APPROPRIATIONS THEREFOR, AND PROVISIONS RELATED TO REVENUE AND OTHER ITEMS IMPLEMENTING THE STATE BUDGET. Section 235: Section 12-93 new language - Effective October 1, 2025, and applicable to assessment years commencing on or after October 1, 2025 In the case of any person claiming exemption under subdivision (83) of section 12-81, such claimant shall annually, not later than January first, submit such claim to the assessors for approval, on an application form prepared for such purpose by the Secretary of the Office of Policy and Management and to be used for assessment years commencing on and after October 1, 2025, which submission shall include (1) all documentation necessary to demonstrate that the resident described in subparagraph (A) of subdivision (83) of section 12-81 has been determined by the United States Department of Veterans Affairs to be permanently and totally disabled based on a service-connected disability rating of one hundred percent, and (2) an attestation that such claimant has not submitted, and will not submit, a claim for the exemption under subdivision (83) of section 12-81 in another town. 

Local Options in Manchester, as voted on by the Board of Directors, beginning on the 2025 Grand List:

>Service-Connected Total Disability Based on Individual Unemployability (TDIU) Property Tax Exemption

Benefit:

Full exemption on the dwelling (does not include the land or outbuildings) of the primary residence, or full exemption on one motor vehicle if not owning their home.

Eligibility Requirements:
  •  Any Manchester resident who has served in the Army, Navy, Marine Corps, Coast Guard, Air Force or Space Force of the United States.
  • Must be honorably discharged (under honorable or other than honorable discharge may be accepted based on a qualifying condition).
  • Has been determined by Department of Veterans Affairs to have a service-connected Total Disability based on Individual Unemployability (TDIU) rating.
Additional Documents Required:
  • DD-214 (discharge paper) must be on file with Town Clerk by Sept 30th prior to October 1 Grand List year. (one-time filing)
  • Submit the most recent VA summary of benefits and the completed Form D-2 to the Assessor's Office by January 1st annually. *

>Surviving Spouse of a Veteran with a Service-Connected Permanent & Total Disability 

Benefit:

Full exemption on the dwelling (does not include the land or outbuildings) of the primary residence, or full exemption on one motor vehicle if not owning their home.

Eligibility Requirements:
  •  Any Manchester resident who is the widow or widower of a Veteran who has served in the Army, Navy, Marine Corps, Coast Guard, Air Force or Space Force of the United States.
  • Said Veteran must have been honorably discharged (under honorable or other than honorable discharge may be accepted based on a qualifying condition).
  • Said Veteran must have been determined by Department of Veterans Affairs to have a service-connected permanent and total disability at the time of their passing.
Additional Documents Required:
  • DD-214 (discharge paper) must be on file with Town Clerk prior to the death of said Veteran.
  • Submit the most recent VA summary of benefits available for the deceased Veteran (one time filing for surviving spouses only).
  • The completed Form D-2  must be submitted to the Assessor's Office by January 1st annually. *

 

*Qualifying Income thresholds are based on Connecticut Office of Policy & Management guidelines set annually.

 

  

 

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