Exemptions

Quadrennial Application for Non-Profits and Tax Exempts

Homeowners Tax Relief:

The program provides a property tax credit on a sliding scale, depending on your income.  You may be eligible if:

• you were a Bolton homeowner on 10/1/2025,
• are at least 65 years of age or totally disabled of any age as of 12/31/2025
• have a 2025 calendar year qualifying household. For the application period, the household income limits were $46,300 if a single person household or $56,500 if married.  

The application period for new and renewing applicants is Feb. 1 - May 15.  Renewal applications are required every 2 years.   The 2025 Grand List applications were mailed to renewing applicants and interested parties at the end of January 2026.  New applicants can request that an application packet be mailed to them by emailing ajohnson@boltonct.gov or leaving a voice message at 860-649-8066 x6100.  Please provide your mailing address and telephone number.

Homeowners Application Packet 
Homeowners Q & A booklet from CT OPM 

Renter's Rebate Program: 

The Assessor’s Office administers this program, which provides a check to eligible renters who are at least 65 years of age or totally disabled or any age.   based on their income and/or disability.  The application period is April 1, 2026 – September 30, 2026.   

So you can plan ahead, the documents necessary to process an application include:

• Social Security 1099 form for 2025
• 1099 forms for pensions, dividends, interest and etc. for 2025
• Employment information (W-2 forms)
• 2025 Taxes- complete copy required if you file taxes
• SSI (if applicable) letter from Social Security stating the full amount received from January –December 2025
• Proof of all rental payments in 2025 (January – December 2025) in the form of canceled checks, rent receipts or letter/ledger from landlord.
• Proof of tenant paid utilities paid in 2025 (January – December 2025).  Qualifying utility expenses include electric, gas, oil, propane, kerosene, and water.

A question and answer book on the program is available if you click here.  The state maintains a website on the program, which can be accessed at https://portal.ct.gov/opm/igpp/grants/tax-relief-grants/renters--rebate-for-elderlydisabled-renters-tax-relief-program If you need more information,  please contact the assessor’s office at 860-649-8066 ext. 6100. 

VETERAN’S EXEMPTIONS

Veterans must file their DD214 or separation of service showing proof of honorable discharge by September 30 to receive a veteran’s exemption on the following July tax billing.  As a veteran or currently active-duty military with prior service periods residing in Bolton, you may be eligible for several veteran exemption programs under the Connecticut General Statutes.  If you do not have your DD214, one can be requested at http://www.archives.gov/veterans/military-service-records/. 

Most veteran exemptions carry over to the surviving spouse so long as the spouse remains unmarried.

[1] Pursuant to CGS 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.

[2] A person must have served in a combat or combat support role for the duration of a campaign 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 or in Operation Earnest Will,
during the specified dates, in order to qualify for an exemption.  An Armed Forces Expeditionary Medal is awarded to such individuals. 

[3] 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.

The non-disabled veterans assessment reduction in Bolton under CT General Statutes §12-81(19) and §12-81g is 4,500. 

Active Duty members of the US armed forces (including Reserves and National Guard), who have not yet received a separation from service or discharge certification, are eligible for the exemption if they file a Still Serving Affidavit (click here for Still Serving Affidavit) by October 1.  They are also eligible for the exemption from taxation of one motor vehicle, upon filing of the Active Duty Exemption application (click here for Active Duty Exemption application). 

[1] Pursuant to CGS 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.

[2] A person must have served in a combat or combat support role for the duration of a campaign lasing 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 or in Operation Earnest Will, during the specified dates, in order to qualify for an exemption.  An Armed Forces Expeditionary Medal is awarded to such individuals. 

[3] 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.

The exemption increases as the percentage of disability rises.  If you are eligible, you will need a disability rating letter from the United States Veterans’ Administration stating the percentage of disability and the effective date of the determination.  If the VA changes your disability percentage, you will have to update the proof with the assessor again.  You must file the letter by September 30.  If you are unable to obtain the letter by September 30 and are otherwise eligible, you have until the Board of Assessment Appeals completes their duties for the grand list year to provide the letter and receive the exemption on your upcoming July tax bill.  The date of disability determination must be prior to 10/1. 

You may be eligible for the Additional Veterans exemption, an income-based exemption program under CT General Statute §12-81f and §12-81g. The veteran must have filed their DD-214 with the Town Clerk by October 1 AND completed an Additional Veteran’s application (click here for Additional Veteran exemption application).  For the 2026 Grand List, the 2025 calendar year household income limit is $46,300 if you are single or $56,500 if you are married.  The application period is February 1 – October 1. 

If you are 100% VA-determined disabled (not 100% Permanent and Total), the income limits are $18,000 for unmarried households or $21,000 if married.  

Veteran's Disability payments and non-taxable social security income are not counted as income for this program. 

100% Permanently and Totally Disabled Veterans.  During the 2024 and 2025 sessions of the Connecticut Legislature, a new exemption program was established for veterans with a 100% service-connected permanent and total disability rating from the US Veterans Administration (see Public Act 24-46, as amended by PA 25-2 and PA 25-168).  Residents on October 1 with a service-connected permanent and total disability rating of 100% from the VA will receive a tax exemption on the dwelling of their primary residence. The building lot, excess land and outbuildings will continue to be taxed.

If the veteran does not own his or her dwelling, the 100% exemption will apply to a motor vehicle. If the veteran owns more than one vehicle, the exemption will be applied to the vehicle with the highest assessed value.

If the veteran does not own property in his or her own name, the exemption will be applied to the dwelling or motor vehicle in a spouse's name.

To receive the exemption, the veteran must:

1. File their DD-214 showing an honorable discharge by October 1, and
2. Complete an annual application by the January 1 following the October 1 assessment date (click here for 100% P & T Application) and file it with the Assessor:
   1. The application must include a copy of the VA disability rating letter, indicating that the disability is 100% Permanent and Total and the effective date of the rating.

Veterans that have not been able to file their 100% rating letter, have up to one year from their receipt of the letter to apply for the exemption. The exemption can be granted retroactively for up to 3 years, starting with the assessment date that follows the disability determination date.
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Unless otherwise specified, exemptions are applied to real estate.  If you rent, the exemption will be applied to your motor vehicle.  DD-214s must be recorded in the town clerk’s office prior to October 1, 2026 to receive the exemption for the 2026 Grand List.  Proof of disability must be provided by January 31, 2027 to receive the exemption as a disabled veteran on the 2026 Grand List. 

If you have any questions, please call the Assessor’s Office at 860 – 649-6100 or email kfishman@boltonct.gov.