Groton Veterans’ Property Tax Exemptions

Groton’s Assessment Division page gives the wartime veterans’ exemption under C.G.S. 12-81(19) on a discharge filed with the Town Clerk by September 30, and from the October 1, 2026 grand list, under P.A. 26-114, a discharge under honorable conditions or other than honorable with a qualifying condition. Groton’s affidavit form calls it the $1,500 exemption. A disabled veteran files VA proof of the rating; over 65 the exemption may be raised to the 100 percent amount. Code § 14.5-8, adopted as Ord. No. 256 on December 9, 2003 under 12-81f, gives a wartime veteran, and a surviving spouse under 12-81(22), an additional $10,000 off assessed value, for income not more than $25,000 above the 12-81l amount. The assessor’s letter of August 3, 2026 gives the limits for the 2026 grand list as $71,300 single and $81,500 married, filed by October 1, 2026 with the 2025 tax return. OLR’s 2023 survey listed Groton at $10,000 with the bare state limits of $40,300 and $49,100. A veteran rated permanently and totally disabled at 100 percent has the dwelling, not land or outbuildings, or one vehicle exempt under 12-81(83), on form D-2 filed by January 1 each year. The page offers the same exemption, as a local option new for 2025, to the surviving spouse of a veteran who held that rating at death. State law already gives it to the surviving spouse of a veteran who died while entitled, under 12-81(83)(B); the option a town may adopt, under (F), reaches the surviving spouse of a veteran who died before October 1, 2024, after a date the town sets. The page does not give that date, and no Groton vote adopting it was found.