Veterans Exemptions

PROPERTY TAX EXEMPTIONS FOR VETERANS & VETERANS’ WIDOWS/WIDOWERS

Combat-era veterans’ or their surviving spouse who have filed their DD-214 with the Middlefield Town Clerk may be eligible for a $3,000 property tax exemption.  The veteran must have served at least 90 days during a certified combat era.  (Basic training is not considered as part or all of the 90 days served.)  The DD-214 (Honorable Discharge or Other than Honorable with Qualifying Conditions) or a certified copy must be filed with the Town Clerk by September 30th in order for the exemption to be applied to the next Grand List.  Combat-era veterans who are still serving can apply for this exemption at the Assessor’s Office.  The basic veteran’s exemption is a primary qualification for the Additional Veteran’s Exemption and the Town of Middlefield 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 if they meet all other criteria.  In order to apply for these increased benefits, the veteran must present their disability rating award letter from the V.A. to the Assessor.

ADDITIONAL VETERANS’ EXEMPTION

Veterans or widows/widowers of a veteran of a certified combat period who meet the income qualifications may be eligible to receive an additional 100% of their basic veteran’s exemption, doubling their exemption.

In order to qualify, an application must be filed between February 1st and October 1st for the exemption to be applied to the next year’s tax bill.  An applicant’s eligibility is based on the following criteria:

1.    An original or certified copy of the veteran’s DD214 (Honorable Discharge or Other than Honorable with Qualifying Conditions) must be filed with the Middlefield Town Clerk by September 30th.

2.    Applicants must provide proof of income; either an original or copies of their federal income tax return (if filed) and their Social Security SSA-1099.  If federal income taxes are not filed, statements of all income sources (pensions, interest income, dividends, veteran’s pensions, etc.) must be provided.  To continue to receive this benefit, re-filing is required every second year as long as the applicant’s income remains within the program limits.

3.    Income limits are determined annually by the State of Connecticut.  “Income” is defined as income derived from all sources, including tax exempt interest and Social Security.  For the 2024 application period, 2023 income from all sources is considered.  The income limits for the 2024 application period are $53,400 for married applicants and $43,800 for single applicants.  The income limits are adjusted when there is a cost of living increase to Social Security.

TOWN OF MIDDLEFIELD LOCAL ADDITIONAL VETERAN’S EXEMPTION

The Town of Middlefield provides a “local option” Additional Veteran’s Exemption for Middlefield residents that are income qualifying veterans and their widow/widower.  The application period is February 1st to October 1st.  Eligibility is based on the following criteria:

1.    An original or certified copy of the veteran’s DD214 (Honorable Discharge or Other than Honorable with Qualifying Conditions) must be filed with the Middlefield Town Clerk by September 30th.

2.    Applicants must provide proof of income; either an original or copies of their federal income tax return (if filed) and their Social Security SSA-1099.  If federal income taxes are not filed, statements of all income sources (pensions, interest income, dividends, veteran’s pensions, etc.) must be provided.  To continue to receive this benefit, re-filing is required every second year as long as the applicant’s income remains within the program limits.

3.    The “local option” income limits are the State of Connecticut annually determined income limit plus $18,000.  “Income” is defined as income derived from all sources, including tax exempt interest and Social Security.  For the 2024 application period, 2023 income from all sources is considered.  The income limits for the 2024 application period are $71,400 for married applicants and $61,800 for single applicants.  

PERIODS OF WARS AS PROVIDED IN § 27-103 FOR DETERMINING PROPERTY TAX EXEMPTIONS ELIGIBILITY FOR ACTIVE DUTY SERVICE MEMBERS AND VETERANS UNDER §12-81(19)

Note: Service of 90 or more cumulative days of active duty service is required. Basic training does not count toward the required 90 or more cumulative days of active duty service. (1)                                              

Mexican Border PeriodMarch 10, 1916 to April 6, 1917
World War IApril 6, 1917 to November 11, 1918
World War I – RussiaApril 6, 1917 to April 1, 1920 (2)
World War IIDecember 7, 1941 to December 31, 1946 (3)
Korean ConflictJune 27, 1950 to January 31, 1955
Vietnam EraFebruary 28, 1961 to July 1, 1975
LebanonJuly 1, 1958 to November 1, 1958 or        September 29, 1982 to March 30, 1984 (4)
Invasion of GrenadaOctober 25, 1983 to December 15, 1983 (4) 
Operation Earnest WillJuly 24, 1987 to August 1, 1990 (4)
Invasion of PanamaJuly 24, 1987 to August 1, 1990 (4)
Persian Gulf WarAfter 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 4 below.

(2)    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.

(3)    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.

(4)    A person must have served in a combat or combat support role for the duration of a period of war lasting less than 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 during the specified dates in order to qualify for an exemption.  An Armed Forces Expeditionary Medal is awarded to such individuals.  Prior to June 8, 2009 the dates for service in Operation Earnest Will were February 1, 1987 to July 23, 1987; a person who established eligibility on or before September 30, 2008 due to service during those dates for an exemption on or before October 1, 2008 must have received an Armed Forces Expeditionary Medal.

(5)    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.  PA 22-34 added specific dates for the wars in Afghanistan: October 24, 2001 to August 30, 2021 and Iraq: March 19, 2003 to December 31, 2011 or June 1, 2014 to December 9, 2021 for the exclusive purpose of a veteran obtaining special license plates for serving during these dates.