Connecticut Property Tax Exemptions: Homestead, Senior and Veteran Relief
Connecticut property tax relief: the homestead exemption, senior, veteran and disability exemptions, how and when to apply, and how to appeal your assessment, from official state sources.
Quick answers for Connecticut
- Homestead exemption
- Connecticut's homestead exemption is a local option: state law lets each municipality choose to exempt between 5% and 35% of the assessed value of owner-occupied single-family homes and duplexes (including condominium and common interest community units with up to two units); Connecticut General Assembly, Office of Legislative Research, Local Option Property Tax Relief Programs for Homeowners, 2026-R-0001 (Jan. 14, 2026); CGS § 12-81oo
- How to apply
- Apply to your town's assessor's office. For the elderly/disabled Circuit Breaker credit, file Taxpayer Application Form M-35H with the assessor; the assessor calculates the credit and the tax collector applies it to the tax bill. Connecticut Office of Policy and Management, Homeowners - Elderly/Disabled Circuit Breaker Tax Relief Program; CGS §§ 12-170aa to 12-170cc
- Application deadline
- Applications for the Homeowners Elderly/Disabled Circuit Breaker program are made with the assessor's office between February 1 and May 15. Connecticut Office of Policy and Management, Homeowners - Elderly/Disabled Circuit Breaker Tax Relief Program
- Senior exemptions and freezes
- Circuit Breaker program: homeowners who are 65 or older, have a spouse 65 or older, or are at least 50 and the surviving spouse of someone who was eligible, who occupy the home and have lived in Connecticut at least one year before applying, may receive a property tax reduction of up to… Connecticut Office of Policy and Management, Circuit Breaker Tax Relief Program; OLR Report 2026-R-0027 (Feb. 3, 2026); CGS §§ 12-170aa to 12-170cc, 12-170v, 12-129n
Last verified: 2026-10-27
The homestead exemption
| Homestead exemption | Connecticut's homestead exemption is a local option: state law lets each municipality choose to exempt between 5% and 35% of the assessed value of owner-occupied single-family homes and duplexes (including condominium and common interest community units with up to two units); a municipality may add residency-length requirements and limit eligibility to homes below an assessed value it sets. Mandatory statewide relief targets seniors, people with disabilities and veterans. |
|---|---|
| How to apply | Apply to your town's assessor's office. For the elderly/disabled Circuit Breaker credit, file Taxpayer Application Form M-35H with the assessor; the assessor calculates the credit and the tax collector applies it to the tax bill. Exemptions for veterans, the blind and people with disabilities are claimed with the town assessor with proof of eligibility. |
| Application deadline | Applications for the Homeowners Elderly/Disabled Circuit Breaker program are made with the assessor's office between February 1 and May 15. |
Senior, veteran and disability relief
| Senior exemptions and freezes | Circuit Breaker program: homeowners who are 65 or older, have a spouse 65 or older, or are at least 50 and the surviving spouse of someone who was eligible, who occupy the home and have lived in Connecticut at least one year before applying, may receive a property tax reduction of up to $1,250 for married couples and $1,000 for single persons, on a graduated income scale. The income threshold is $56,500 for married couples and $46,300 for singles, based on 2025 income. The credit applies only to taxes on the home, and towns must give it even if state reimbursement is reduced. Towns may also offer local-option relief, such as a tax freeze for owners 65 or older who meet OPM-set income limits. OPM program page: https://portal.ct.gov/opm/igpp/grants/tax-relief-grants/homeowners--elderlydisabled-circuit-breaker-tax-relief-program |
|---|---|
| Veteran exemptions | Towns must fully exempt the primary dwelling (or a motor vehicle) of each veteran with a 100% permanent and total (P&T) disability rating, beginning with the 2024 assessment year; from the 2025 assessment year a town may cap this at the median assessed value of homes in the town. Veterans with a VA disability rating of at least 10%, or federal compensation for loss of an arm or leg, receive a basic exemption from $2,000 (10% rating) to $3,500 (75% or more, or age 65+), an extra $5,000 or $10,000 for specified severe service-connected disabilities, plus an income-based amount. Wartime veterans and 30-year retirees receive a $1,000 basic exemption plus an income-based exemption. Surviving spouses may generally claim the deceased veteran's disability-based exemption, and other exemptions cover surviving spouses, minor children and parents. Statutory amounts must be increased by towns after a revaluation that raises the grand list. |
| Disability exemptions | Towns must provide a $1,000 exemption to taxpayers eligible for Social Security permanent total disability benefits, those qualifying for permanent disability benefits under a federal, state or local government retirement plan, or those 65 or older no longer eligible for Social Security disability benefits; towns may add up to $1,000 more for people meeting income criteria. Blind individuals receive a mandatory $3,000 exemption, and towns may add up to $2,000 for those under an income threshold. People with a permanent and total disability are also eligible for the Circuit Breaker credit. |
| Other relief (credits, deferrals, circuit breakers) | Connecticut residents who paid qualifying property taxes on a primary residence and/or a motor vehicle may claim a state income tax credit of up to $300 per return. Towns may also defer property taxes on an owner-occupied home when the tax exceeds 8% of the owner's income (deferred taxes are a lien and must be repaid with interest when the owner dies or sells), and may abate taxes for people who are poor and cannot pay. Local options: https://prdext2.cga.ct.gov/2026/rpt/pdf/2026-R-0001.pdf |
Paying and appealing
| When property taxes are due | Due dates are set locally: each town's legislative body decides whether property tax is payable in one installment, two semiannual installments, or four quarterly installments, and sets the due dates, with the last installment due no later than 45 days before the end of the fiscal year. Source: CGS § 12-142 |
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| Appealing your assessment | A person aggrieved by the assessors' actions may appeal to the town's board of assessment appeals. The appeal must be filed in writing or by email, in the manner the board prescribes, on or before February 20, and must include the owner's name, property description, reason for the appeal and the appellant's estimate of value. The board notifies timely appellants by March 1 of the hearing date; an appellant whose appeal will not be heard may go directly to Superior Court. Notices of assessment increases must explain how to appeal. Source: CGS §§ 12-111, 12-112, 12-55(c) |
Property Tax & Homestead Exemptions FAQ
What is the homestead exemption in Connecticut?
Connecticut's homestead exemption is a local option: state law lets each municipality choose to exempt between 5% and 35% of the assessed value of owner-occupied single-family homes and duplexes (including condominium and common interest community units with up to two units); a municipality may add residency-length requirements and limit eligibility to homes below an assessed value it sets. Mandatory statewide relief targets seniors, people with disabilities and veterans.
How do you apply for a homestead exemption in Connecticut?
Apply to your town's assessor's office. For the elderly/disabled Circuit Breaker credit, file Taxpayer Application Form M-35H with the assessor; the assessor calculates the credit and the tax collector applies it to the tax bill. Exemptions for veterans, the blind and people with disabilities are claimed with the town assessor with proof of eligibility.
When is the deadline to apply for a homestead exemption in Connecticut?
Applications for the Homeowners Elderly/Disabled Circuit Breaker program are made with the assessor's office between February 1 and May 15.
Do seniors get a property tax exemption in Connecticut?
Circuit Breaker program: homeowners who are 65 or older, have a spouse 65 or older, or are at least 50 and the surviving spouse of someone who was eligible, who occupy the home and have lived in Connecticut at least one year before applying, may receive a property tax reduction of up to $1,250 for married couples and $1,000 for single persons, on a graduated income scale. The income threshold is $56,500 for married couples and $46,300 for singles, based on 2025 income. The credit applies only to taxes on the home, and towns must give it even if state reimbursement is reduced. Towns may also offer local-option relief, such as a tax freeze for owners 65 or older who meet OPM-set income limits.
Do disabled veterans pay property tax in Connecticut?
Towns must fully exempt the primary dwelling (or a motor vehicle) of each veteran with a 100% permanent and total (P&T) disability rating, beginning with the 2024 assessment year; from the 2025 assessment year a town may cap this at the median assessed value of homes in the town. Veterans with a VA disability rating of at least 10%, or federal compensation for loss of an arm or leg, receive a basic exemption from $2,000 (10% rating) to $3,500 (75% or more, or age 65+), an extra $5,000 or $10,000 for specified severe service-connected disabilities, plus an income-based amount. Wartime veterans and 30-year retirees receive a $1,000 basic exemption plus an income-based exemption. Surviving spouses may generally claim the deceased veteran's disability-based exemption, and other exemptions cover surviving spouses, minor children and parents. Statutory amounts must be increased by towns after a revaluation that raises the grand list.
Is there a property tax exemption for people with disabilities in Connecticut?
Towns must provide a $1,000 exemption to taxpayers eligible for Social Security permanent total disability benefits, those qualifying for permanent disability benefits under a federal, state or local government retirement plan, or those 65 or older no longer eligible for Social Security disability benefits; towns may add up to $1,000 more for people meeting income criteria. Blind individuals receive a mandatory $3,000 exemption, and towns may add up to $2,000 for those under an income threshold. People with a permanent and total disability are also eligible for the Circuit Breaker credit.
What property tax relief programs does Connecticut offer?
Connecticut residents who paid qualifying property taxes on a primary residence and/or a motor vehicle may claim a state income tax credit of up to $300 per return. Towns may also defer property taxes on an owner-occupied home when the tax exceeds 8% of the owner's income (deferred taxes are a lien and must be repaid with interest when the owner dies or sells), and may abate taxes for people who are poor and cannot pay.
How do you appeal a property tax assessment in Connecticut?
A person aggrieved by the assessors' actions may appeal to the town's board of assessment appeals. The appeal must be filed in writing or by email, in the manner the board prescribes, on or before February 20, and must include the owner's name, property description, reason for the appeal and the appellant's estimate of value. The board notifies timely appellants by March 1 of the hearing date; an appellant whose appeal will not be heard may go directly to Superior Court. Notices of assessment increases must explain how to appeal.
When are property taxes due in Connecticut?
Due dates are set locally: each town's legislative body decides whether property tax is payable in one installment, two semiannual installments, or four quarterly installments, and sets the due dates, with the last installment due no later than 45 days before the end of the fiscal year.
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