Connecticut Property Tax Relief: The Circuit Breaker Credit, Veterans' Exemptions and How Mill Rates Work

Connecticut’s property taxes are set town by town [4], and state law requires towns to give relief to specific groups, such as older homeowners, veterans and people with disabilities [2]. The biggest for older and disabled homeowners is the Circuit Breaker credit, worth up to $1,250 a year for married couples and $1,000 for single people [1][2]. Veterans and people with disabilities get separate exemptions, and every town has to offer them [2].

How Connecticut property tax works

Your bill depends on two numbers: your assessment and your town’s mill rate.

• Assessment. Every town assesses property as of October 1, at 70% of its true and actual value [3]. Towns must do a full revaluation at least every five years, on a schedule set by the state [5].
• Mill rate. A mill is $1 of tax for each $1,000 of assessment [4]. Each town sets its own rate, and it’s based on the grand list from two years earlier; the rates for fiscal year 2026 (2025 to 2026), for example, are based on the October 1, 2024 grand list [4].

The formula is (assessment × mill rate) ÷ 1,000 [4]. For example, a home valued at $300,000 is assessed at $210,000 (70%). In a town with a 30-mill rate, the tax would be $210,000 × 30 ÷ 1,000 = $6,300. Your own town’s rate may be higher or lower.

Cars are taxed too, but the mill rate for motor vehicles is capped at 32.46 mills in towns whose rate for homes and other property is higher [4].

The Circuit Breaker program (65+ or totally disabled)

The Homeowners’ Elderly/Disabled Circuit Breaker Tax Relief Program cuts the property tax on your home by up to $1,250 for married couples and $1,000 for single people [1][2]. The exact amount depends on your income, on a graduated scale [1]. It applies only to taxes on the home, not to your car or other personal property [2].

Who qualifies [2]:

• You’re 65 or older, your spouse is 65 or older, or you’re at least 50 and the surviving spouse of someone who qualified at the time of death. People with a permanent and total disability can also qualify [1][2].
• You live in the property as your home.
• You’ve lived in Connecticut for at least one year before applying.
• Your income is at or below the state limit.

How to apply: go to your town or city assessor’s office between February 1 and May 15 [1]. The taxpayer application is Form M-35H [1]. Questions about the program go to the state’s homeowner info line, 860-418-6290 [1].

Since 2017, the state has been allowed to cut what it pays towns back for these credits, but towns still have to give the reduction to everyone who qualifies [2].

Veterans’ exemptions

Every town must offer property tax exemptions to qualifying veterans [2]. These exemptions take a set amount off your assessed value, not off the tax bill itself [2].

• Wartime veterans and 30-year retirees: a basic exemption of $1,000 of assessed value [2]. On top of that comes an income-based amount: twice the basic exemption ($2,000) if your income is at or below the state’s threshold, or half of it ($500) if it’s above [2]. Towns may also add their own local-option exemption for eligible veterans who meet income limits [2].
• Veterans with a VA disability rating of at least 10%, or federal compensation for loss of an arm or leg: a basic exemption from $2,000 (10% rating) up to $3,500 (75% or more, or age 65 and over), plus an extra $5,000 or $10,000 for certain severe service-connected disabilities, plus an income-based amount [2].
• Veterans with a 100% permanent and total disability rating: since the 2024 assessment year, towns must fully exempt a primary home or a motor vehicle [2]. Starting with the 2025 assessment year, towns may cap that exemption at the median assessed value of homes in town [2].
• Surviving spouses, minor children and some parents of veterans can qualify for their own exemptions [2].

Your assessor can tell you which exemptions you qualify for and what proof of service to file.

Other relief

• Disability exemption: $1,000 of assessed value for people eligible for Social Security permanent total disability benefits, or permanent disability benefits from a government retirement plan [2]. Towns may add up to $1,000 more [2].
• Blind homeowners: a $3,000 exemption [2].
• State income tax credit: a credit of up to $300 per return for property taxes paid on a primary residence, a car, or both [2]. It’s claimed against your Connecticut income tax [2].
• Local programs: state law lets towns offer more relief than the mandatory programs, including extra programs for older homeowners [2]. Ask your assessor what your town offers.

Where to get help

• Your town assessor: applications, exemptions and your assessment.
• Office of Policy and Management homeowner info line: 860-418-6290, for Circuit Breaker questions [1].