This is a brief guide to the various assessment exemptions and benefits currently available to qualified taxpayers.

The following definitions will be helpful to you as you read the information enclosed:

• An exemption is an amount that an individual’s assessment can be reduced.
• A benefit is a direct tax reduction.
• Filing Status is the frequency in which a taxpayer needs to reapply for their exemption and/or benefit.

IMPORTANT NOTE: Many of the exemptions and benefit programs described have maximum income guidelines that are determined by State regulations and are subject to change each year. Please be sure you are reading the most current guide available by checking the date. If after reviewing the following information, you have questions or think you may qualify for one or more of the programs listed, please contact the Assessor’s Office.

Elderly/Disabled Homeowners (“Circuit-Breaker”)

Veteran’s Exemption Program

Disability Exemption Program

Blind Exemption Program

 

Elderly/Disabled Homeowners ("Circuit-Breaker")

Any taxpayer, who is 65 years old, owns and occupies a home in the City Of New London, and meets certain income guidelines, may be eligible for elderly tax relief benefits under the Circuit Breaker program. Depending upon their income, qualified applicants receive direct credits off their tax bills that range from 10% to 50%. For purposes of this program, income is defined as adjusted gross per IRS plus Social Security. The maximum income guidelines for this year are as follows:

• Single: $38,100
• Married: $46,400

To qualify, an application must be filed with the Assessor between February 1 and May 15.  You may call our office at (860) 447-5216 to make an appointment to apply in person.

 

Veterans Exemptions

A Veteran is described as a person who has served or is currently serving in the armed forces. To be eligible for the $1,500 Regular exemption, a Veteran or active-duty service person must have served during an active period of war, received an honorable discharge, and have his/her discharge form (DD214) on file with the City Clerk prior to October 1. ***Active-duty & CT National Guard reservists serving under Title 32 of The US Code, performing homeland security duty, must file their orders or a written statement signed by their commanding officer with the City Clerk's office prior to October 1.

Filing Status: None

The recognized periods of war are as follows:

CONFLICT	Beginning Date	Ending Date
World War I	April 6, 1917	November 11,1918
Russian Service	April 6, 1917	April 20, 1920
World War II	December 7, 1941	December 31, 1947
Korean Conflict	June 27, 1950	January 31, 1955
VietnamEra	February 28, 1961	July 1, 1975
Lebanon	July 1, 1958	November 1, 1958
	September 29,1982	March 30, 1984
Grenada	October 25, 1983	December 15, 1983
Earnest Will	February 1, 1987	July 23, 1987
Panama	December 20, 1989	January 31, 1990
Persian Gulf	August 2, 1990

 

Disabled Veterans Exemption

A Veteran who is entitled to a disability pension as determined by the Veterans Administration, whether he/she has served during an active period of war or not, is eligible for a Disabled Veterans Exemption. The exemption is based on the percentage of disability as determined by the Veterans Administration.

Filing Status: Annual* A statement from the Veterans Administration indicating the percentage of disability rating must be placed on file with the Assessor’s office annually.

 

Additional State Veterans Exemption – No Income Requirement

Any Veteran or Disabled Veteran who is eligible for the regular Veteran or Disabled Veteran exemption previously described, and that is NOT eligible for the income based Additional State Veterans exemption per income requirements, is eligible for an additional exemption equivalent to ½ the amount of the original exemption. Filing Status: NONE – No Income Requirement

 

Additional State Veterans Exemption – Income Requirements

Any Veteran or Disabled Veteran who is eligible for the regular Veteran or Disabled Veteran exemption previously mentioned, and who adjusted gross income meets certain guidelines, may be eligible for an additional exemption equivalent to twice the amount of the regular exemption. For this year, the income requirements are as follows:

• Single Veteran: $37,000
• Married Veteran: (Combined incomes) $45,100
• To qualify, an application must be filed with the Assessor prior to October 1.
• To download an additional veterans application form please click here.
•  Filing Status: Every two years

Local Option Veterans Exemption – Income Requirements

To download a Local Option Veterans application form please click here. Any Veteran or Disabled Veteran who is eligible for the previously mentioned exemption and who meets the yearly income requirements may be eligible for a local option exemption of $1,000. Filing Status: Annually

 

In-Service Exemption Motor Vehicle – CT Resident

Filing Status: Annually

Any member of the armed forces who is currently active duty may be eligible to have one passenger motor vehicle exempt from property tax. To qualify, the individual must submit an ANNUAL letter from his/her commanding officer stating that the individual is on active duty and has the vehicle garaged with him/her. Forms are available at the Assessor’s Office or here.

 

In-Service Exemption – Not a CT Resident

Filing Status: Annually

Any currently active duty armed forces member who has a home of record other than Connecticut and is stationed in this state may qualify for an exemption on all motor vehicles registered under his/her name. To qualify the service-person must submit a completed Federal Soldiers & Sailors’ Affidavit form to the Assessor’s office. Forms are available at the Assessor’s Office or here.

 

Disability Exemption

An individual, who receives a disability pension from the Social Security administration and has been designated as being disabled by the SSA, is eligible for a $1,000 exemption. To qualify, an individual must present proof from the SSA as to the extent of the disability prior to October 1.Filing Status: ONCE

To download a disability exemption application form please click here.

 

Local Option Exemption on Motor Vehicles for the Disabled

Any taxpayer who owns a vehicle which has been equipped after its original manufacture for the purpose of adapting its use to the disability of its owner may apply for a property tax exemption under the provisions of CGS 12-81c as amended by Public Act 98-125. Applicant must complete an application and provide proof of the vehicle’s modification; ( invoice or bill of sale of adaptation). Filing Status: None – A one time application by January 31 st is required unless a new vehicle is purchased and adapted for such handicap.

 

Blind Exemption

Any individual, who presents verification from a physician that he/she is considered to be legally blind, may be eligible for a $3,000 exemption. This verification must be presented to the Assessor prior to October 1.Filing Status: ONCE