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Yes: 0 • No: 0
ConnecticutSB 003622026 Regular SessionSenateWALLET
AN ACT CONCERNING REVISIONS TO STATUTES RELATING TO MUNICIPAL PROPERTY TAX ASSESSMENT.
Sponsored By: Planning and Development Committee
Signed by Governor
Summary
To make various revisions to statutes concerning municipal property tax assessment.
planning and development
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Bill Overview
Analyzed Economic Effects
12 provisions identified: 5 benefits, 3 costs, 4 mixed.
Property tax relief for disabled veterans
Beginning October 1, 2026, Connecticut veterans with VA-confirmed permanent, total disability and a 100% service-connected rating receive property tax relief. The exemption covers their ownership share of a primary home, excluding business or rental space. Without a qualifying home, one Connecticut-garaged vehicle qualifies instead; eligible spouses and Connecticut-resident minor children can also receive relief. Claimants must provide VA records, file annually by January 1, and attest they are not claiming in another town. Specified late claims qualify for up to three years of refunds or tax cancellation.
Property tax collection continues during appeals
Beginning October 1, 2026, appealing a real-property assessment does not stop a town from continuing a tax lien. Towns can continue collecting up to 75% of the assessed tax while the appeal is pending. For property assessed at $500,000 or more, the collection limit is 90%. Owners may need to pay most of the disputed bill before the appeal is resolved.
Towns can cap disabled veterans’ exemptions
For assessment years starting October 1, 2025, towns can adopt limits on the permanent-and-total-disabled-veteran property tax exemption. A town can limit exempt dwelling land to no more than two acres. It can also cap the total exemption at the town’s median assessed value for residential property. Each limit requires approval through the required local vote. Where adopted, these limits leave more property value subject to tax.
Property assessments use a uniform percentage
Beginning October 1, 2026, towns must assess property at a uniform 70% of its present true and actual value. Covered motor vehicles use the manufacturer’s suggested retail price as the value basis under the vehicle rules. This assessment standard does not set your final tax bill. Your property’s value and the local tax rate also determine what you pay.
More discharge records qualify veterans for relief
Beginning October 1, 2026, veterans can use more discharge types to establish eligibility for service-based property tax exemptions. Accepted records include honorable discharges, general discharges under honorable conditions, and other-than-honorable discharges based on a state-defined qualifying condition. The law also broadens access to a $1,000 taxable-value exemption for Connecticut residents who served with U.S. allies during World War II. Those veterans must have been U.S. citizens when enlisting and meet the discharge requirements. The $1,000 reduces taxable property value, not the tax bill itself.
Towns can help more veteran widows
For assessment years starting October 1, 2025, towns can extend the disabled-veteran exemption to more surviving spouses. The veteran must have had VA-confirmed permanent, total disability based on a 100% service-connected rating. The veteran must have died before October 1, 2024, but after a date chosen by the town. The town must approve the extension through the required local vote. The spouse must remain a widow or widower.
Weekend property tax filings get protection
Beginning October 1, 2026, property tax assessment application and extension deadlines move past weekends and legal holidays. When the final day falls on one of those days, filing or postmarking by the next business day counts as timely. Taxpayers do not lose timely filing status solely because the original deadline fell on a nonbusiness day.
State sets assessor certification requirements
Beginning October 1, 2026, Connecticut certifies municipal assessors at level I or II after committee recommendation, required qualifications, and an exam. The state can waive training for candidates with enough Connecticut assessment experience, but cannot waive the exam. Training committee members must hold level II certification, except the state policy secretary or the secretary’s designee. Members appointed on or after July 1, 1984, must also work in municipal property assessment. Members who lose the required certification leave the committee.
Vehicle owners face narrower tax appeals
Beginning October 1, 2026, owners cannot use the general personal-property assessment appeal for vehicles covered by the state schedule. Owners can still appeal the manufacturer’s suggested retail price used in the calculation. For assessment years starting October 1, 2026, previously unlisted vehicles added after motor vehicle department notice follow regular statutory payment deadlines. Payment timing also follows any installment schedule set by the town. Earlier assessment years retain their specified deadlines.
Vehicle taxes use price-based depreciation rules
Beginning with assessment years starting October 1, 2026, assessors use the state’s price-based depreciation schedule instead of annual state valuation guidelines. Covered vehicles fall outside the general property-value rule; missing manufacturer prices require consultation with the state assessing officers’ association. For vehicles at least 20 years old, the standard schedule uses the lesser of 10% of manufacturer price or $500. Towns can vote for a modified schedule using the lesser of 15% or $500 for that age group. Vehicles 19 years old or newer retain a $500 minimum assessment; towns must report schedule elections within 14 days and identify the first applicable assessment year.
Businesses get statewide property valuation rules
Beginning October 1, 2026, towns must use the state cost-and-depreciation method for covered tangible personal property statewide. Motor vehicles and property owned by public service companies are excluded from that method. For assessment years starting October 1, 2026, commercial vehicle equipment uses vehicle or personal-property rules based on intended permanent attachment. Qualifying freight vehicles also use the statutory vehicle valuation method when calculating their exemption value. These changes can raise or lower assessed values; they do not set a business’s final tax bill.
Towns update property inspections and records
Beginning October 1, 2026, towns can use imaging tools for revaluation inspections when the tools meet professional guidance. Towns that have or contract for digital parcel files must share them with their regional council or the state. The first files are due September 1, 2027, with sharing required at least annually afterward. Regional councils must report towns with missing or nonexistent files by October 1, 2027, and annually afterward. These administrative changes do not directly set household tax bills.
Sponsors & Cosponsors
Sponsor
Planning and Development Committee
Affiliation unavailable
Cosponsors
Craig C. Fishbein
Republican • House
Kenneth Gucker
Democratic • House
Tom Delnicki
Republican • House
Roll Call Votes
Senate vote • 4/14/2026
FIN Vote Tally Sheet (Joint Favorable)
Yes: 0 • No: 0
House vote • 3/13/2026
House Roll Call Vote 270
Yes: 0 • No: 0
Senate vote • 3/13/2026
Senate Roll Call Vote 203
Yes: 0 • No: 0
Senate vote • 3/13/2026
PD Vote Tally Sheet (Joint Favorable Substitute)
Yes: 0 • No: 0
Actions Timeline
Signed by the Governor
6/4/2026legislatureTransmitted by Secretary of the State to Governor
5/27/2026legislatureTransmitted to the Secretary of State
5/27/2026legislaturePublic Act 26-114
5/20/2026legislatureIn Concurrence
5/6/2026legislatureHouse Passed
5/6/2026HouseHouse Calendar Number 555
5/1/2026HouseFavorable Report, Tabled for the Calendar, House
5/1/2026HouseRules Suspended, Transmitted to the House
4/30/2026HouseSenate Passed
4/30/2026SenateFavorable Report, Tabled for the Calendar, Senate
4/14/2026SenateNo New File by Committee on Finance, Revenue and Bonding
4/14/2026legislatureReported Out of Legislative Commissioners' Office
4/14/2026legislatureFiled with Legislative Commissioners' Office
4/14/2026legislatureJoint Favorable
4/14/2026legislatureImmediate Transmittal to Committee on Finance, Revenue and Bonding
4/8/2026legislatureFile Number 278
3/31/2026legislatureSenate Calendar Number 189
3/31/2026SenateFavorable Report, Tabled for the Calendar, Senate
3/31/2026SenateReported Out of Legislative Commissioners' Office
3/31/2026legislatureReferred to Office of Legislative Research and Office of Fiscal Analysis 03/30/26 5:00 PM
3/24/2026legislatureFiled with Legislative Commissioners' Office
3/16/2026legislatureJoint Favorable Substitute
3/13/2026legislaturePublic Hearing 03/04
2/27/2026legislatureReferred to Joint Committee on Planning and Development
2/26/2026legislature
Bill Text
Public Act No. 26-114
4/30/2026
File No. 278
3/31/2026
FIN Joint Favorable
3/13/2026
PD Joint Favorable Substitute
3/13/2026
Raised Bill
2/26/2026
Bill Analysis For File Copy 278
FIN Joint Fav. Rpt
FIN Vote Tally Sheet (Joint Favorable)
Fiscal Note For File Copy 278
Fiscal Note for Amendment LCO 4252 (No Fiscal Impact)
Fiscal Note for Amendment LCO 4637 (No Fiscal Impact)
House Roll Call Vote 270
PD Joint Fav. Rpt
PD Vote Tally Sheet (Joint Favorable Substitute)
Senate LCO Amendment #4252 (D)
Senate LCO Amendment #4637 (D)
Senate Roll Call Vote 203
Summary for Public Act No. 26-114
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