Property Tax Exemption for Veterans
Combat period veterans or their surviving spouse who have filed their DD-214 with the Town Clerk may be eligible for a $3,000 property tax exemption. The veteran must have served at least 90 days during a time of combat. His/her DD-214 (Honorable Discharge) or a certified copy must be filed with the Town Clerk prior to October 1st in order for the exemption to be applied to the next assessment list. Time of Combat veterans still serving can apply for this exemption at the Assessor's Office. This basic veteran's exemption is a primary qualification for the Additional Veteran's Exemption and the Wolcott Local Option Additional Veteran's Exemption.
Veterans having a disability rating of at least 10% from the Office of Veterans' Affairs are eligible for increased benefits. In order to qualify for these increased benefits, the veteran must present his/her annual disability verification letter from the Veteran's Administration to the Assessor by October 1 each year.
Additional Veteran's Exemption
Veterans or widows/widowers of a veteran of a combat period who meet income qualifications may be eligible to receive an additional veteran's exemption. In effect, their $3,000 exemption is doubled to $6,000.
Income limits are determined annually by the State of Connecticut. "Income" is defined as income from all sources, including tax-exempt interest and Social Security. For the 2023 application period, 2022 income from all sources is considered. The income limits for 2022 are $49,100 for married applicants and $40,300 for single applicants. The income limits are adjusted annually.
In order to qualify, an application must be made between February 1 and October 1 for the exemption to be applied to the next year's tax bill. Proof of income must be submitted; Applicants must bring original or signed copies of their federal income tax (if filed) and their SSA-1099. If taxes are not filed, statements of all income sources (pensions, interest income, etc.) must be provided and the original or a certified copy of the veteran's DD-214 (Honorable Discharge) must be filed with the Town Clerk by September 30.
To continue receiving additional veteran benefits, re-filing is necessary every 2nd year as long as income remains within program limits.
Wolcott Local Option to Additional Veteran's Exemption
Wolcott residents who qualify for the Additional Veteran's Exemption may also apply for the Town's local municipal option veteran's exemption. This benefit provides an additional $10,000 exemption. Income requirements are the same as the State Additional Veterans benefit previously described programs and the application period is February 1 through October 1.
Dates of Wars and Other Recognized Military Campaigns and Operations Under §27-103 For Property Tax Exemption Eligibility Under §12-81(19)
- Spanish-American War - April 21, 1898, to July 4, 1902
- Spanish-American War: Moro Province - April 21, 1898, to July 15, 1903 (1)
- Mexican Border Period - March 10, 1916, to April 6, 1917
- World War I - April 6, 1917, to November 11, 1918
- World War I: Russia - April 6, 1917, to April 1, 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 - July 24, 1987, to August 1, 1990 (4)
- Invasion of Panama - December 20, 1989, to January 31, 1990 (4)
- Persian Gulf War - After August 2, 1990 (5)
Subdivision (g) of Section §12-81(19) of the Connecticut General Statutes mandates that current active duty personnel are eligible for the Veteran's property tax exemptions. Under this and other statutes, a service member who currently is on active duty and has been for at least ninety (90) days is eligible for property tax relief if the service member meets all other requirements.
- 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 than the ending date for the Spanish American War.
- 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.
- Pursuant to §12-86, twelve o'clock midnight on December 31, 1947, is the World War II termination date for purposes of granting a property tax exemption.
- A person must have served in a combat or combat support role for the duration of a campaign lasting less than ninety (90) days (i.e., the Invasions of Grenada 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.
- 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.