Tax Exemptions for Veterans

Active Duty Serviceman's Motor Vehicle Exemption

A Connecticut resident who is a member of the armed forces of the United States (including a member of the reserves or the Connecticut National Guard) on the assessment date is eligible for the total exemption of one motor vehicle, pursuant to CSGS 12-81(53). The vehicle must be registered in Connecticut. It may be owned or leased by the service member. It may be located in Connecticut or outside of the state. A yearly application must be filed with the Assessor's office by December 31st following the issued tax bill. Click here to print the application.

Additionally, non-Connecticut residents whose vehicle is garaged in this state due to military orders, is entitled to an exemption under the Servicemembers Civil Relief Act (SCRA). Application for a motor vehicle or a mobile manufactured home must be made in the form of an affidavit. Print Affidavit for Exemption.

Honorably Discharged Veterans who served during a time of conflict

Honorably discharged veterans who served in wartime are eligible for the Town funded veterans’ exemption of $1,500 to be applied toward their real estate or motor vehicle tax assessments. Proof of military service (DD214 discharge papers) must be on file with the City of Middletown Town Clerk. This is a one-time filing. (Note: Must be filed prior to October 1, Grand List date to get an exemption on that list.)

Disabled Veterans

Disabled Veterans may receive an assessment exemption of $3,000 to $5,250 based on the level of disability. Disabled veterans must submit a letter of disability determination from the Department of Veterans Affairs to the Assessor’s office. (Must be filed prior to October 1, Grand List date to get exemption on that list.)  Proof of military service (DD214 discharge papers) also must be filed with the Town Clerk.

Additional benefits are available to disabled veterans with certification from the Veterans Administration.

Veterans who have a Service-Connected Permanent and Total Disability Rating - New for 2025 Grand List

Connecticut residents who served in the Army, Navy, Marine Corps, Coast Guard, Air Force, or Space Force and have a 100% service-connected permanent and total disability rating, as determined by the U.S. Department of Veterans Affairs (U.S. DVA), are eligible for the exemption. (Note: Documentation and an application must be filed annually prior to January 1, to receive the exemption on the prior October, 1 Grand List.)

The law exempts from property tax that fractional share of a dwelling owned (including condominiums and common interest community units) or is held in trust for the qualifying veteran or other eligible claimant (i.e. eligible spouse, surviving spouse, or minor child) that he or she occupies as their primary residence or, (2) if the veteran does not own a dwelling, one motor vehicle he or she owns and keeps in this state. If the veteran owns neither a dwelling nor a vehicle, the exemption may be applied toward one that belongs to, or is held in trust for, his or her spouse if they live together. Additionally, if the veteran dies, the dwelling or vehicle belonging to, or held in trust for, the surviving spouse (while he or she remains unmarried) or the veteran’s child (while still a minor) is exempt. Under the law, they are exempt to the same extent the veteran was, or would have been entitled to be, at the time of his or her death.

What constitutes a “dwelling”? Is the land also exempt?

The new law exempts a dwelling that the qualifying taxpayer owns and lives in as his or her primary residence (e.g., house or condominium unit).

The law explicitly states dwellings are covered but makes no mention of the land on which they are located. Presumably this means that only the dwelling, and not the land, is exempt. (Other property tax exemptions specify that they may be applied toward either the dwelling or the lot (see, e.g., CGS § 12-81(21)(A) & (C)), suggesting the new law would have similarly specified that lots are exempt if they were covered under the new exemption.)

Form D-2 - Veterans with Service Connected 100% Permanently and Totally Disabled Exemption Application- Fillable

Additional Programs

Additional Veterans’ Exemption Program (Income eligible): Low income disabled and wartime veterans may receive additional exemption benefits. He/She must file an application with the Assessors Office between February 1, and October 1. Proof of income received in the previous calendar year must be provided. Following approval of the initial application by the Assessor, the applicant must file biennially. In the period between filings, applicants must notify the Assessor of any significant change in their income.