Senior, Veteran and Disability Property Tax Relief 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.

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.

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.

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.