The Homestead Exemption in Connecticut
Who qualifies for the Connecticut homestead property tax exemption, how much it saves, and how and when to apply.
Short answer: 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
| 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. |
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| 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. |
More Connecticut property tax & homestead exemptions
- Senior, Veteran and Disability Property Tax Relief in Connecticut
- Appealing Your Property Tax Assessment in Connecticut
- All Connecticut property tax & homestead exemptions rules
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.
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.