Residency Requirements: You must be a State of Connecticut Resident on the Assessment date to receive an exemption. Residence for the purpose of property tax exemption statutes means a persons domicile.
If your residency changes you must notify the Assessor’s Office immediately to continue to receive your exemption.
Regular Veteran’s Exemption: To qualify for a Regular Veteran’s Exemption, the Veteran must have served at least 90 days during wartime service and received an Honorable Discharge. Original Discharge papers (DD-214) must be on file with the City Clerks Office prior to October 1st.
Disabled Veteran’s: Connecticut disabled veterans who receive eligibility notices directly from the U.S. Department of Veteran’s Affairs may be entitled to property tax exemptions for service related disabilities. In order to receive this exemption, the Veteran must file the Disability rating slip with the Assessor provided by the Veteran’s Administration to apply for this exemption.
Additional Veteran’s Exemptions: An additional benefit is available for veterans with incomes lower than $35,300for single and 43,000 for a married couple. The filing period is between February 1st and previous calendar year. Qualifying income includes: Federal Income Tax Return if filed or all year end statements, plus your social Security 1099 form. The additional exemption is equal to twice the amount must be filed every two years.
Local Option Veterans Tax Exemption
December 2004 the Town of Branford amended the current Local Option Veteran’s Tax Exemption. This new exemption will take affect October 1, 2005 for tax payments due July 2006 and January 2007. Veterans must qualify by income to receive this new exemption. Veterans must make application in the time period of: February 1 through October 1. Application must be made in person at the Assessor’s Office, Branford Town Hall, 1019 Main Street, Branford, CT.
Certain criteria must be met to qualify for the Local Option Veteran’s Tax exemption. Criteria as follows:
DD-214 must be filed in the Town Clerks Office.
Must qualify under 12-81(19) & (22) of the General Statues.
Must qualify by income.
Income includes adjusted gross from your Federal Income Tax Return (April 15), plus the amount in Box 5 of your 1099 from Social Security if applicable. If you do not file a Federal Income Tax Return then all income must be submitted (all 1099’s) plus Social Security if applicable.
Copies of income must be brought in when you come into the Assessor’s Office to make application.
This must be filed by October 1.
Periods of Wars for determining Property Tax Exemption Eligibility for Veterans Under §12-81(19)
| Spanish-American War | April 21, 1898 to July 04, 1902 |
| Spanish-American War – Moro Providence | April 21, 1898 to July 15, 1903 1 |
| Mexican Border Period | March 10, 1916 to April 6, 1917 |
| World War | April 6, 1917 to November 11, 1918 |
| World War 1 - Russia | April 6, 1917 to April 1st 1920 2 |
| World War II | December 7, 1941 to December 31, 1946 3 |
| Korean Conflict | June 27, 1950 to January 31, 1955 |
| Vietnam Era | February 28, 1961 to July 1, 1975 |
| Lebanon | July 1, 1958 to November 1, 1958 or September 29, 1982 to March 30, 1984 4 |
| Invasion of Grenada | October 25, 1983 to December 15, 1983 4 |
| Operation Earnest Will | February 1, 1987 to July 23, 1987 4 |
| Invasion of Panama | December 20, 1989 to January 31, 1990 4 |
| Persian Gulf War | After August 2, 1990 5 |
1. A veteran who recorded proof of honorable discharge in any Connecticut town on or before October 1, 1977 is eligible for the exemption under § 12-81 (19) even if the duration of service was less than 90 days. See also Footnote 5, below.
2. The Spanish American War includes the Philippine Insurrection, the Boxer Rebellion and service in the Moro Province, for which the ending date is eleven days later then the ending date for the Spanish American War.
3. The ending date for service in Russia by a person serving with the United States military forces during World War I differs from the ending date for all service during that war in all other arenas.
4. Pursuant to c12-86, twelve o'clock midnight on December 31, 1947 is the World War II termination date for purposes of granting a property tax exemption.
5. A person must have served in combat or combat support role for the duration of a period of war lasting less than 90 days (i.e., the Invasions of Granada and Panama ) in order to qualify for a property tax exemption. A person must also have served in a combat or combat support role in Lebanon or in Operation Earnest Will, during the specified dates, in order to qualify for an exemption. An Armed Forces Expeditionary Medal is awarded to such individuals.
6. Although referred to as the Persian Gulf War, service in the Persian Gulf is not required, nor is service in a combat or combat support role.