Connecticut · Property tax exemptions for surviving spouses · Updated Oct 2026
Connecticut property tax exemptions for surviving spouses (2026)
Every statewide property tax break in Connecticut that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for surviving spouses in Connecticut is the Homeowners' Elderly/Disabled Circuit Breaker Tax Relief Program. A credit off your home's real estate tax bill of up to $1,250 (married) or $1,000 (single), on a sliding scale by income.
Worth
See the rules
Income limit
2025 total income of $56,500 or less or $46,300 or less, for applications filed February…
Some amounts depend on where you live. In Connecticut, some of these breaks or their amounts are set or adjusted by your county, city or town, as each exemption below explains. Ask your local assessor for the figure that applies to your home.
Property tax breaks for surviving spouses in Connecticut
Low income
Homeowners' Elderly/Disabled Circuit Breaker Tax Relief Program
A credit off your home's real estate tax bill of up to $1,250 (married) or $1,000 (single), on a sliding scale by income. It applies only to your home, not cars.
For surviving spouses: You (or your spouse living with you) were 65 or older by the end of the prior calendar year, or you are totally disabled and receiving Social Security disability (or a comparable government disability benefit if you never worked under Social Security), or you are a surviving spouse at least 50 years old of someone who qualified.
Who qualifies
You (or your spouse living with you) were 65 or older by the end of the prior calendar year, or you are totally disabled and receiving Social Security disability (or a comparable government disability benefit if you never worked under Social Security), or you are a surviving spouse at least 50 years old of someone who qualified. You live in the home and have lived in Connecticut for at least one year.
Income limit
2025 total income of $56,500 or less (married, both spouses counted) or $46,300 or less (single), for applications filed February 1 - May 15, 2026. Social Security counts as income.
How to apply
Apply in person at your town assessor's office (Form M-35H is completed with the assessor). Bring proof of all 2025 income (federal tax return, SSA-1099, 1099-Rs, bank interest statements), proof of age, and for disability a current Social Security award letter or benefit verification letter.
Veterans' Exemption (wartime veterans) and Additional Veterans' Exemption
$1,000 off your property's assessed value (basic), plus an income-based extra amount: $2,000 more if your income is under the limit, or $500 more if it is over. Towns may give more by local option, and amounts are raised after a revaluation.
For surviving spouses: Honorably discharged veterans who served at least 90 days of active wartime service, or who retired after 30 years of service; and certain surviving spouses, minor children and parents.
Who qualifies
Honorably discharged veterans who served at least 90 days of active wartime service, or who retired after 30 years of service; and certain surviving spouses, minor children and parents.
Income limit
For the higher additional amount on the 2026 Grand List: 2025 income of $46,300 or less (unmarried) or $56,500 or less (married, joint).
How to apply
Record your DD-214 (or a certified copy) in the land records at your town clerk's office before October 1. For the income-based additional exemption, file Form M-59a with the assessor and bring proof of income.
DD-214 recorded with the town clerk before October 1. Income-based application: February 1 to October 1 (applications from Feb. 1 to Oct. 1, 2026 are for the 2026 Grand List).
Renewal
Basic: one-time once your DD-214 is on file. Income-based additional exemption: every two years.
Exemption for Veterans with Disability Ratings or Limb Loss
A basic exemption from $2,000 (10%-25% rating) up to $3,500 (more than 75% rating, or age 65+) off the assessed value of your property (home or car), or $10,000 (or $5,000 for some conditions) off your home for certain severe service-connected disabilities such as permanent loss of use of both legs. On top of that, an additional exemption of twice that amount if you are under the income limit, or half of it if you are over.
For surviving spouses: Veterans with a VA disability rating of at least 10%, or who receive federal compensation for losing an arm or leg (or the equivalent) in service; also their surviving spouses and minor children.
Who qualifies
Veterans with a VA disability rating of at least 10%, or who receive federal compensation for losing an arm or leg (or the equivalent) in service; also their surviving spouses and minor children.
Income limit
For the higher additional amount on the 2026 Grand List: 2025 income of $46,300 (unmarried) / $56,500 (married). If you have a 100% VA rating, the statutory limit is lower: adjusted gross income of $18,000 (unmarried) / $21,000 (married) (CGS 12-81g(a); OPM 2026 booklet). Towns may opt to give 100%-rated veterans three times the basic amount instead, with an AGI limit of $21,000 (unmarried) / $24,000 (married) that excludes VA disability payments (CGS 12-81g(b), local option).
How to apply
Record your DD-214 with the town clerk and give the assessor your VA rating letter. For the income-based part, file Form M-59a with income proof.
Full Exemption for Veterans with a 100% Permanent and Total (P&T) Disability Rating
Your primary home (or one vehicle) is fully exempt from property tax. Since the 2025 Grand List, your town may cap the exemption at the town's median assessed value of homes.
For surviving spouses: Surviving spouses may generally claim it.
Who qualifies
Veterans with a VA permanent and total (P&T) disability rating of 100%. If the veteran owns no home or car, it can apply to the spouse's home or car if they live together. Surviving spouses may generally claim it.
How to apply
Give your town assessor your VA letter showing a 100% permanent and total rating, and record your DD-214 with the town clerk.
Deadline
Ask your assessor; veterans' documents are generally due before October 1 (the assessment date).
Renewal
One-time unless your rating or ownership changes.
Law
CGS 12-81(83), as amended by PA 25-2 sec. 4 and PA 25-168 sec. 233
Apply in person at your town assessor's office (Form M-35H is completed with the assessor).
Bring proof of all 2025 income (federal tax return, SSA-1099, 1099-Rs, bank interest statements), proof of age, and for disability a current Social Security award letter or benefit verification letter.
Deadline: DD-214 recorded with the town clerk before October 1. Income-based application: February 1 to October 1 (applications from Feb. 1 to Oct. 1, 2026 are for the 2026 Grand List).
Renewal: Basic: one-time once your DD-214 is on file. Income-based additional exemption: every two years.
Give your town assessor your VA letter showing a 100% permanent and total rating, and record your DD-214 with the town clerk.
Deadline: Ask your assessor; veterans' documents are generally due before October 1 (the assessment date).
Renewal: One-time unless your rating or ownership changes.
Savings estimate for Connecticut
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Connecticut
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for surviving spouses: you own and live in the home and are a surviving spouse. Change any answer.
Document checklist for Connecticut
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about surviving spouses property tax breaks in Connecticut
Who qualifies for property tax breaks for surviving spouses in Connecticut?
Homeowners' Elderly/Disabled Circuit Breaker Tax Relief Program: You (or your spouse living with you) were 65 or older by the end of the prior calendar year, or you are totally disabled and receiving Social Security disability (or a comparable government disability benefit if you never worked under Social Security), or you are a surviving spouse at least 50 years old of someone who qualified. You live in the home and have lived in Connecticut for at least one year. Veterans' Exemption (wartime veterans) and Additional Veterans' Exemption: Honorably discharged veterans who served at least 90 days of active wartime service, or who retired after 30 years of service; and certain surviving spouses, minor children and parents. Exemption for Veterans with Disability Ratings or Limb Loss: Veterans with a VA disability rating of at least 10%, or who receive federal compensation for losing an arm or leg (or the equivalent) in service; also their surviving spouses and minor children.
Is there an income limit for surviving spouses' property tax breaks in Connecticut?
Homeowners' Elderly/Disabled Circuit Breaker Tax Relief Program: 2025 total income of $56,500 or less (married, both spouses counted) or $46,300 or less (single), for applications filed February 1 - May 15, 2026. Social Security counts as income. Veterans' Exemption (wartime veterans) and Additional Veterans' Exemption: For the higher additional amount on the 2026 Grand List: 2025 income of $46,300 or less (unmarried) or $56,500 or less (married, joint). Exemption for Veterans with Disability Ratings or Limb Loss: For the higher additional amount on the 2026 Grand List: 2025 income of $46,300 (unmarried) / $56,500 (married). If you have a 100% VA rating, the statutory limit is lower: adjusted gross income of $18,000 (unmarried) / $21,000 (married) (CGS 12-81g(a); OPM 2026 booklet). Towns may opt to give 100%-rated veterans three times the basic amount instead, with an AGI limit of $21,000 (unmarried) / $24,000 (married) that excludes VA disability payments (CGS 12-81g(b), local option). Full Exemption for Veterans with a 100% Permanent and Total (P&T) Disability Rating: no income limit is listed in our sources.
When is the deadline for surviving spouses to apply in Connecticut?
Homeowners' Elderly/Disabled Circuit Breaker Tax Relief Program: February 1 to May 15 (extensions possible for illness or medical reasons; request from OPM by August 15). Veterans' Exemption (wartime veterans) and Additional Veterans' Exemption: DD-214 recorded with the town clerk before October 1. Income-based application: February 1 to October 1 (applications from Feb. 1 to Oct. 1, 2026 are for the 2026 Grand List). Exemption for Veterans with Disability Ratings or Limb Loss: Before October 1 (DD-214); income-based application February 1 - October 1. Full Exemption for Veterans with a 100% Permanent and Total (P&T) Disability Rating: Ask your assessor; veterans' documents are generally due before October 1 (the assessment date).
Do surviving spouses have to reapply every year in Connecticut?
Homeowners' Elderly/Disabled Circuit Breaker Tax Relief Program: Every two years (biennial). The assessor notifies you by February 1 of your refile year. Veterans' Exemption (wartime veterans) and Additional Veterans' Exemption: Basic: one-time once your DD-214 is on file. Income-based additional exemption: every two years. Exemption for Veterans with Disability Ratings or Limb Loss: Rating-based part: one-time (update if your rating changes). Income-based part: every two years. Full Exemption for Veterans with a 100% Permanent and Total (P&T) Disability Rating: One-time unless your rating or ownership changes.
Where do surviving spouses apply for property tax breaks in Connecticut?
Your town or city assessor grants all property tax exemptions and credits. You apply at the assessor's office in the town where you live; the state Office of Policy and Management (OPM) sets forms, income limits and reimburses towns. Veterans must also record their DD-214 with the town clerk. For the Homeowners' Elderly/Disabled Circuit Breaker Tax Relief Program: Apply in person at your town assessor's office (Form M-35H is completed with the assessor).
Can surviving spouses get more than one property tax break in Connecticut?
Exemption for Veterans with Disability Ratings or Limb Loss: On top of that, an additional exemption of twice that amount if you are under the income limit, or half of it if you are over.