Ledyard Veterans’ Property Tax Exemptions

Ordinance No. 200-003, adopted January 10, 2007 and effective with the grand list of October 1, 2006, provides assessment relief for veteran homeowners under C.G.S. 12-81f. A person who owns and occupies a Ledyard principal residence at least 183 days a year, and who is a veteran entitled to the exemption under 12-81(19) or a veteran’s surviving spouse entitled under 12-81(22), receives $10,000 of the assessed value of the qualifying property if the taxpayer’s income does not exceed the annual income limit set by the state, or $5,000 if income is more than that but not more than 1.25 times it. The benefit is limited to the principal residence and the standard minimum building lot of its zoning district, and does not reach excess acreage. Applications on the assessor’s form are due by the assessment date, with the prior year’s federal return, and refile biennially; a person approved in one year is presumed qualified the next. OLR’s 2023 survey recorded Ledyard’s two-tier system at $10,000 for income at or below the OPM limits, and $5,000 for income between 100 and 125 percent of them. The survey also recorded Ledyard as offering the specially adapted house option under 12-81(21)(C), which the ordinance does not mention. The assessor’s page lists the exemption programs but prints no amounts, so this entry rests on the ordinance.