Exemptions are reductions to the assessment of real estate, personal property, or motor vehicles that have been authorized by Connecticut State Statutes. The Assessor’s Office is responsible for administering these exemptions.
There are basically two types of exemption categories: those mandated by Connecticut State Statutes and those authorized by the Town of Litchfield (which we refer to local-option exemptions). State-mandated exemptions are usually fully or partially reimbursed by the State of Connecticut. Local-option exemptions have no such reimbursement.
Some exemptions that are available include
- Veteran’s Exemption - Any honorably discharged veteran may be entitled to this exemption. Prior to June 8, 2009, service of 90 or more consecutive days was required. Appropriate documentation (discharge papers or DD214) must be submitted to the Town Clerk’s Office on or before September 30 to be eligible for the next grand list. The amount of the exemption may differ if the Veteran’s Administration has granted a disability percentage. The Town of Litchfield also has a local-option exemption for veterans. This exemption does have certain qualifying income requirements. Please check with our office for income requirements and filing deadlines. Click here for CT Department of Veterans’ Affairs.
- Totally Disabled Persons - Applicant must be receiving total disability benefits from one of the following: Social Security Administration or a federal, state or local government retirement or disability plan
- Blind Persons - Applicant must provide proof to the Assessor that they are blind in accordance with the definition contained in §12-92. An attorney or agent must submit such proof on the person’s behalf.
- Handicapped Equipped Motor Vehicles - A local-option exemption is available with respect to a motor vehicle that accommodates the owner’s disability. This exemption is also available for a new or retrofitted motor vehicle that accommodates a disability for a child.
- Active Duty Serviceman Vehicle Exemption - A Litchfield resident who is a member of the armed forces of the United States (including the reserves or Connecticut National Guard) on the October 1 assessment date is eligible for the total exemption of one motor vehicle. The vehicle must be registered in Connecticut.
- Farm Equipment Exemption - Farm machinery (except Motor Vehicles as defined in §14-1) may be exempt up to $100,000 of its assessed value, provided the farmer makes annual application to the Assessor. To be eligible, the farmer must submit a notarized statement of income showing that gross sales of $15,000 were realized from the farming operation, or at least $15,000 was expended.
Please contact the Assessor’s office to learn more about these and other exemptions that may be available.