Property Tax Exemptions, Abatements & Credits

Exemptions

State law authorizes various property tax exemptions for Connecticut residents, some of which are available in every city and town. Examples include exemptions for veterans of certain conflicts, certain survivors of deceased veterans, and active duty members of the armed forces of the United States or the Connecticut National Guard who serve during certain periods. Exemptions are available to persons who are legally blind or who are totally and permanently disabled. Additionally, certain property (such as manufacturing machinery and equipment, air or water pollution control equipment, and property that a religious organization or an eligible non-profit entity owns) may be either totally or partially exempt from taxation (Chapter 203 - Sec. 12-81).

Abatements

Some property tax exemptions are available only in a city or town that authorizes them via adoption of an ordinance (Chapter 203 - Sec. 12-81n through Sec. 12-81bb). Property tax abatements may also be available for certain types of new construction or rehabilitation in areas of cities or towns (Chapter 203 - Sec. 12-65 to Sec. 12-65h) and cities or towns may also authorize tax abatements of up to 50% for certain types of property uses (Chapter 203 - Sec. 12-81m).

The statutes that govern property tax exemptions set forth eligibility and application filing requirements.

Credits

Property tax credits are available to income-eligible elderly and totally disabled homeowners - the State of Connecticut reimburses local taxing jurisdictions for their tax losses due to such credits (Chapter 204a - Sec. 12-170aa). Cities and towns may offer additional tax relief programs to income-eligible elderly and totally disabled homeowners (Chapter 204 - Sec. 12-129n).

Cities and towns may also offer property tax relief to income-eligible homeowners who are 70 years of age or older (Chapter 204a - Sec. 12-170v). You may file for a homeowner credit between February 15 and May 15 for the taxes due July 1. For more information regarding the homeowner’s credit, please contact the Social Service Department at 860-253-6396

The State of Connecticut also provides direct payments to income-eligible elderly and totally disabled renters (Chapter 204a - Sec. 12-170d).