Veterans’ Exemption Eligibility Presented By: Stuart Topliff, Assessor Town of Rocky Hill

Definition of Veteran Sec. 27-103 Armed forces" means the United States Army, Navy, Marine Corps, Coast Guard and Air Force and any reserve component thereof, including the Connecticut National Guard performing duty as provided in Title 32 of the United States Code veteran" means any person honorably discharged from, or released under honorable conditions from active service in, the armed forces;

Definition of Veteran service in time of war" means service of ninety or more cumulative days except, if the period of war lasted less than ninety days, "service in time of war" means service for the entire period of war, unless separated from service earlier because of a service-connected disability rated by the Veterans' Administration, during a period of war; and

Periods of War Under § 27-103 Spanish-American War April 21, 1898 to July 4, 1902   Spanish-American War – Moro Province April 21, 1898 to July 15, 1903 Mexican Border Period March 10, 1916 to April 6, 1917 World War I April 6, 1917 to November 11, 1918 World War I - Russia April 6, 1917 to April 1, 1920 World War II December 7, 1941 to December 31, 1946 Korean Conflict June 27, 1950 to January 31, 1955 Vietnam Era February 28, 1961 to July 1, 1975 Lebanon July 1, 1958 to November 1, 1958 or September 29, 1982 to March 30, 1984 Invasion of Grenada October 25, 1983 to December 15, 1983 Operation Earnest Will July 24, 1987 to August 1, 1990 Invasion of Panama December 20, 1989 to January 31, 1990 Persian Gulf War After August 2, 1990

Periods of War Under § 27-103 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 5, below.   2 The Spanish American War includes the Philippine Insurrection, the Boxer Rebellion and service in the Moro Province, for which the ending date is eleven days later than the ending date for the Spanish American War. 3 The ending date for service in Russia by a person serving with the United State military forces during World War I differs from the ending date for all service during that war in all other arenas. 4 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. 5 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 exemption eligibility on or before September 30, 2008 due to serving during those dates for an exemption on or before October 1, 2008 must have received An Armed Forces Expeditionary Medal. 6 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.

Proof of claim 12-93 Any person who claims an exemption from taxation under the provisions of section 12-81 or 12-82 by reason of service in the Army, Navy, Marine Corps, Coast Guard or Air Force of the United States shall give notice to the town clerk of the town in which he resides that he is entitled to such exemption Any person who has performed such service may establish his right to such exemption by exhibiting to the town clerk an honorable discharge, or a certified copy thereof, from such service or in the absence of such discharge or copy, by appearing before the assessors for an examination under oath, supported by two affidavits of disinterested persons, showing that the claimant so served and received an honorable discharge or is serving or, if he is unable to appear by reason of such service, he may establish such right, until such time as he appears personally and exhibits his discharge or copy, by forwarding to the town clerk annually a written statement, signed by the commanding officer of his unit, ship or station or by some other appropriate officer, or where such claimant is currently serving in an active theater of war or hostilities, by the presentation of a notarized statement of a parent, guardian, spouse or legal representative of such claimant, stating that he is personally serving and is unable to appear in person by reason of such service, which statement shall be received before the assessment day of the town wherein the exemption is claimed

Sec. 12-85. Veterans' exemptions, residence and record ownership requirements. The words "any resident of this state", when used in any section of the general statutes as applied to the eligibility of veterans or their relatives for tax exemption, mean a resident on the date of assessment of the property concerning which exemption is claimed, and record ownership of the property in question by husband or wife, or other claimant, on the date of assessment shall be held necessary to the exemption of all or any part of the ensuing tax. Sec 12-81 (53) Motor vehicle of member of armed forces. (a) One motor vehicle belonging to, leased to or held in trust for, any member of the United States armed forces, if such motor vehicle is garaged inside or outside the state;

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