City Council

CITY OF DANBURY 155 DEER HILL AVENUE DANBURY, CONNECTICUT 06810 www.danbury-ct.gov ELISA ETCHETO PHONE: 203-797-4514 LEGISLATIVE ASSISTANT FAX: 203-796-1529 e.etcheto@danbury-ct.gov MEETING NOTICE Who: City Council – Ad Hoc Committee When: 6P.M. – Thursday, October 9, 2025 Where: 3C, 3rd Floor City Hall, 155 Deer Hill Avenue Purpose: New Tax Exemption for Disabled Veterans (CT Legislation PA 25-168) Meeting #2 *Agenda Item on file in the Legislative Assistant’s Office and on the City website (September 4, 2025). Committee Members, Department Representatives & Petitioners: Ben Chianese, Chair Holly Robinson, Council Irving Fox, Council Corporation Counsel Donna Murphy, Tax Assessor Danny Hayes, Director of Veterans Affairs Mayor’s Office Posted: Town Clerk Information Board City Website Calendar  ~AD HOC REPORT~ New Tax Exemption for Disabled Veterans (CT Leg. PA 25-168) Meeting #1 Thursday, September 25, 2025 Chair Ben Chianese called the meeting to order at 6:02 p.m. on Thursday, September 25, 2025. Present was Committee Member Holly Robinson; absent was Committee Member Irving Fox. From the City were Joseph Mortelliti, Outside Counsel; Taylor O'Brien, Chief of Staff, Mayor's Office; Donna Murphy, Tax Assessor. Ex Officio present was Peter Buzaid. From the public was Tom Brown. Chair Chianese read a letter into the record from Danny Hayes, Veterans Affairs DirectorAdvisor, in support of the new exemption. Ms. Murphy summarized the updates to the exemption into two parts; the exemption applies to property that is up to two acres; and in order to qualify you must be a 100% totally and permanently disabled individual with unemployability (TPDIU). Chair Chianese noted that the eligibility is for service related disability from any branch. Member Robinson asked about qualifying residents under the current exemption; Ms. Murphy confirmed there are 26 veterans receiving the exemption now, or about $5.5M with a tax loss of $139,103. If land is added it would come to an additional $1.9M off the Grand list, or an additional tax loss of $48,669. Chair Chianese stated that the TPDIU status is not easy to achieve and Ms. Murphy confirmed there would be 9 or 11 residents who would qualify for this updated land exemption. Mr. P. Buazaid asked about application requirements; Ms. Murphy explained that the state legislation requires annual application submissions and the veteran would need to apply with the City by December 31st each year, and include a qualified award letter from the V.A. A message in the V.A. portal would remind them every July 1st to reapply by the end of the year. Ms. O’Brien confirmed that Mr. Hayes would also assist Veterans with the process. Ms. Murphy added that information would be on the City’s website as well. Mr. P. Buzaid asked for clarification regarding the two-acre rule and if it pertains to one property vs. a sum of multiple properties owned by one person; Ms. Murphy stated that it is a total of two- acres and that the land can have no commercial component to it. Mr. Mortelliti explained that if the V.A. fails to provide a disability rating in time to apply, there is a retroactive/lookback option. Ms. Murphy further explained that if a disability rate designation is effective prior to when the veteran receives their qualifying letter, then the City would need to reimburse the veteran going back to the effective date (as of October 1, 2024). Chair Chianese asked about surviving spouses; Ms. Murphy confirmed that surviving spouses would continue receiving the benefit (as of October 1, 2024). Mr. Mortelliti spoke on his interpretation of the re-application language; Ms. Murphy explained that the CT Office of Policy and Management (OPM) stated in their presentation that a new V.A. qualification letter and application are needed annually. Chair Chianese asked if there is a length of residency minimum to apply; Ms. Murphy confirmed there is not. Member Robinson asked for clarification of the impact on taxes; Ms. Murphy confirmed it is about an $80,000 to $90,000 tax loss. Chair Chianese asked if there is a median value cap; Ms. Murphy and Mr. Mortelliti confirmed there is not. Members discussed changes to the draft ordinance and the process for getting the ordinance in effect by December to allow time for residents to apply. Ms. Murphy confirmed that OPM is providing an application for all Tax Assessors to use for this exemption. Member Robinson asked for clearer language regarding the addition of land to the existing tax exemption. Members further discussed the need to apply and to include a new V.A. qualification letter annually; Ms. Murphy identified language from OPM and Section 235 of the Legislation that requires the annual application and letter. Additional discussion took place regarding the Ordinance enactment process. A motion was made by Chair Chianese, seconded by Committee Member Robinson, to continue this ad hoc at the call of the Chair. Motion carried unanimously. The meeting adjourned at 7:21p.m. Respectfully submitted; Ben Chianese, Chair, Holly Robinson  ORDINANCE CITY OF DANBURY, STATE OF CONNECTICUT CITY COUNCIL 2025 Be it ordained by the City Council of the City of Danbury: That the Code of Ordinances of Danbury, Connecticut is hereby amended by adding Section 44- 72 to Chapter 44, Article II, Division 2, entitled “Tax Exemption for Disabled Veterans,” which said section reads as follows: (a) PURPOSE AND STATUTORY AUTHORITY: In recognition of the military service provided by the City of Danbury’s disabled veterans, this section is hereby established pursuant to Connecticut General Statutes § 12-81, as amended by Public Act 25-168. (b) DEFINITIONS: (1) “Disabled Veteran” shall mean any Connecticut resident who served in the Army, Navy, Marine Corps, Coast Guard, Air Force, or Space Force of the United States and has a one hundred percent (100%) service-connected permanent and total disability rating, or a service-connected total disability based on individual unemployability, as determined by the United States Department of Veterans Affairs. (2) “Dwelling” shall mean the disabled veteran’s primary residence that the disabled veteran owns and occupies, or belongs to or is held in trust for the disabled veteran, or is possessed by the disabled veteran as a tenant for life or tenant for a term of years liable for property taxes under Connecticut General Statutes § 12-48, and shall include a condominium, as defined in Connecticut General Statutes § 47-68a, and a unit in a common interest community, as defined in Connecticut General Statutes § 47-202, and a mobile manufactured home, as defined in Connecticut General Statutes § 12-63a. “Dwelling” shall not mean any portion of the residence or structure used by a disabled veteran for commercial purposes or from which the disabled veteran derives any rental income. (3) “Motor vehicle” shall mean one motor vehicle that belongs to or is held in trust for the disabled veteran and is garaged in the State of Connecticut. (4) “Service-connected total disability based on individual unemployability” shall mean that disability rating as specified in 38 CFR § 4.16, where the rating is less than total, when the disabled person is unable to secure or follow a substantially gainful occupation as a result of service- connected disabilities, provided that, if there is only one such disability, the disability shall be ratable at sixty percent (60%) or more, and that, if there are two (2) or more disabilities, there shall be at least one (1) disability ratable at forty percent (40%) or more, and sufficient additional disability to bring the combined rating to seventy percent (70%) or more. (54) “Tax Assessor” shall mean the Tax Assessor’s Office for the City of Danbury. (65) “Tax Collector” shall mean the Tax Collector’s Office for the City of Danbury. DRAFT (c) ELIGIBILITY and EXEMPTION: Pursuant to Connecticut General Statutes § 12-81, Public Act 25-168, in lieu of the exemption provided under Connecticut General Statutes § 12-81(20), the Tax Collector and Assessor are authorized and directed to grant a tax exemption to disabled veterans with a one hundred percent (100%) service-connected permanent and total disability rating, as determined by the United States Department of Veterans Affairs, or disabled veterans with a service-connected total disability based on individual unemployability, and their surviving spouses beginning with the Grand List of October 1, 2024. Qualifying disabled veterans shall receive a tax exemption that is either (1) the fractional share of the disabled veteran’s dwelling that the disabled veteran owns and occupies as his or her primary residence, or is held in trust for the disabled veteran or is possessed by the disabled veteran as a tenant for life or tenant for a term of years liable for property taxes under Connecticut General Statutes § 12-48; or (2) the disabled veteran’s motor vehicle that the disabled veteran owns and keeps in the State of Connecticut if the disabled veteran does not own a dwelling or where a dwelling is not held in trust for the disabled veteran. Qualifying disabled veterans who own a residential dwelling on leased land, and any such person who is a sublessee under the terms of the lease, shall be entitled to a real property tax exemption with respect to the assessment of the residential dwelling, provided (1) the dwelling is the principal place of residence; (2) the lease or sublease requires such person as the lessee or sublessee pay all property taxes related to the residential dwelling; and (3) such lease or sublease is recorded in the Danbury Land Records. If the disabled veteran does not possess a dwelling or motor vehicle, as described defined in this Section, in the veteran’s name, in such case the dwelling or motor vehicle belonging to or held in trust by the disabled veteran’s spouse, or possessed by the disabled veteran’s spouse as a tenant for life or a tenant for a term of years liable for property taxes under Connecticut General Statutes § 12-48, who is domiciled with the disabled veteran, shall be exempt. When a disabled veteran entitled to an exemption under this Section and the Connecticut General Statutes becomes deceased, the applicable dwelling or motor vehicle belonging to or held in trust for the disabled veteran’s surviving spouse, or possessed by the surviving spouse as a tenant for life or a tenant for a terms of years liable for property taxes under Connecticut General Statutes § 12-48, while such spouse remains a widow or widower, or belonging to or held in trust for such deceased disabled veteran’s minor children during their minority, or both, while being residents of Connecticut, shall be exempt as to the amount that the disabled veteran would have been entitled at the time of the veteran’s death. Such exemption is effective at the commencement of the October 1, 2024 Grand List. On or before September 30 for the Grand List year at issue, any Danbury resident applying for this tax exemption must provide proof to the Tax AssessorTown Clerk [JPM1]of qualifying military service (i.e., service in the Army, Navy, Marine Corps, Coast Guard, Air Force, or Space Force of the United States). [JPM2]On or before January 1 for the Grand List year at issue, any Danbury resident applying for this tax exemption must provide proof to the Tax Assessor of a qualifying disability rating (i.e., a one hundred percent (100%) permanent and total disability, or a service- connected total disability based on individual unemployability, as determined by the United States Department of Veterans Affairs) and utilize the application created by the Office of Policy and Management. The exemption application shall also include an attestation that the applicant has DRAFT not submitted, and will not submit, a claim for an exemption under C.G.S. § 12-81(83) in any other municipality in Connecticut. Upon the submission of all necessary proof for eligibility, according to Connecticut General Statutes § 12-81, as amended by Public Act 25-168, Section 237, the exemption shall be effective for the following assessment year.current Grand List year. Any disabled veteran who has been unable to submit evidence of a permanent and total disability determination by the United States Department of Veterans Affairs in the manner required by this Section, or who has failed to submit such evidence as provided in Connecticut General Statutes § 12-95, may, when such evidence is obtained, apply to the Tax Collector no later than one (1) year after such individual obtains such proof or no later than one (1) year after the expiration of the time limited in Connecticut General Statutes § 12-95, as the case may be, for abatement in case the tax has not been paid, or for refund in case the whole tax or part of the tax has been paid. Such abatement or refund may be granted retroactively to include the assessment day next succeeding the date as of which such disabled veteran was entitled to such determination by the United States Department of Veterans Affairs, but in no case shall any abatement or refund be made for a period greater than three (3) years. For assessment years commencing on and after October 1, 2025, the City of Danbury may, by vote of its legislative body, provide that for any disabled veteranindividual receiving an exemption under this Section for a dwelling as described in subdivision (b) of this Section shall also receive a property tax exemption on, not more than two (2) acres of the lot land upon which such the dwelling is located. shall be exempt from taxation. (d) LIMITS TO EXEMPTION: No applicant who is entitled to an exemption under this Section and under one or more subdivisions of Connecticut General Statutes §§ 12-81 (19), (22), (23), (25) and (26) and (83) shall receive more than one (1) exemption. No applicant shall receive any exemption to which such applicant is entitled under this Section until such applicant has complied with Connecticut General Statutes § 12-95, and has submitted proof of the determination by the United States Department of Veterans Affairs, to the Tax Assessor. If there is no change to an applicant’s determination, such proof shall not be required for any assessment year following that for which the exemption under this Section is granted initially. If the United States Department of Veterans Affairs modifies a determination to other than a service-connected total disability based on individual unemployability, permanently and totally disabled based on a service-connected disability rating of one hundred percent (100%), such modification shall be deemed a waiver of the right to the exemption under this Section. Any disabled veteran whose determination was modified from permanently and totally disabled may seek an exemption under Connecticut Any applicant whose disability determination was modified to other than a service-connected total disability based on individual unemployability may seek the exemption under General Statutes §§ 12-81 (20) or (83). For assessment years commencing on and after October 1, 2025, the City of Danbury may, by vote of its legislative body or, limit the total amount of the exemption or exemptions granted under this Section to the median assessed valuation of residential real property in the City of Danbury. DRAFT (e) RECORD RETENTION: The Tax Assessor shall maintain a record of all tax exemptions provided pursuant to this Section, and shall maintain a certified list of all tax exemptions provided under this Section. This ordinance shall take effect and be applicable to taxes owed as of the assessment year commencing October 1, 2025. APPROVED AND ADOPTED this the ______ day of ____________, 2025. DRAFT  PERMANENTLY AND TOTALLY DISABLED VETERAN FORM D-2 (10.1.2025) 100% SERVICE-CONNECTED DISABILITY RATING CGS 12-93 TAX EXEMPTION Application is due annually not later than January 1st Submit application and required documentation to your local municipal Assessor's office I hereby apply for tax exemption as provided for in Connecticut General Statute Section 12-81(83): NAME (Last) (First) (Middle Initial) BIRTHDATE  SOCIAL SECURITY # or  DEPT OF DEFENSE # ADDRESS (No., Street, Municipality) (State) (Zip Code) APPLICANT’S TELEPHONE # Must check applicable boxes and provide acceptable documentation:  I am a resident of this state who has served in the Army, Navy, Marine Corps, Coast Guard, Air Force or Space Force of the United States;  I am a resident of this state and the spouse, widow, widower, or child of deceased veteran held in trust of a Veteran who has served in the Army, Navy, Marine Corps, Coast Guard, Air Force or Space Force of the United States;  Proof of eligibility: Attach copy of determination by the United States Department of Veterans Affairs to be permanently and totally disabled based on a service-connected disability rating of one hundred per cent (100%). CERTIFICATION I CERTIFY UNDER THE PENALTIES OF FALSE STATEMENT THAT I MEET THE REQUIREMENTS OF CONNECTICUT GENERAL STATUTE Sec. 12-81(83) AND AM ENTITLED TO THE TAX EXEMPTION PROVIDED FOR THEREIN. I HAVE NOT SUBMITTED, AND WILL NOT SUBMIT, A CLAIM FOR THIS EXEMPTION IN ANY OTHER MUNICIPALITY. Applicant’s Signature Date ASSESSOR USE ONLY  Approved  Not Approved - reason: ___________________________________________________ Assessor Signature: _______________________________________ Date: ___________ September 8, 2025 To: Assessors and Assessment Staff From: Martin L. Heft, Undersecretary RE: Form D-2 - PERMANENTLY AND TOTALLY DISABLED VETERAN 100% SERVICE-CONNECTED DISABLITY RATING TAX EXEMPTION Pursuant to Section 12-93 of the Connecticut General Statutes as amended by Public Act 25-168 Section 235, the Office of Policy and Management prescribes an application to be used for assessment years commencing on and after October 1, 2025 for any person claiming exemption under subdivision (83) of Section 12-81. Public Act 25-168 Section 235 is effective October 1, 2025 and applicable to assessment years commencing on or after October 1, 2025. Form D-2 is posted at Municipal Official and Taxpayer Forms and attached for your use. It is available in both PDF and PDF-fillable versions. ===================================================================== AN ACT CONCERNING THE STATE BUDGET FOR THE BIENNIUM ENDING JUNE 30, 2027, AND MAKING APPROPRIATIONS THEREFOR, AND PROVISIONS RELATED TO REVENUE AND OTHER ITEMS IMPLEMENTING THE STATE BUDGET. Section 235: Section 12-93 new language - Effective October 1, 2025 and applicable to assessment years commencing on or after October 1, 2025 In the case of any person claiming exemption under subdivision (83) of section 12-81, such claimant shall annually, not later than January first, submit such claim to the assessors for approval, on an application form prepared for such purpose by the Secretary of the Office of Policy and Management and to be used for assessment years commencing on and after October 1, 2025, which submission shall include (1) all documentation necessary to demonstrate that the resident described in subparagraph (A) of subdivision (83) of section 12-81 has been determined by the United States Department of Veterans Affairs to be permanently and totally disabled based on a service-connected disability rating of one hundred per cent, and (2) an attestation that such claimant has not submitted, and will not submit, a claim for the exemption under subdivision (83) of section 12-81 in another town.  VETERANS AFFAIRS 9/22/2025 I am writing this in support of the Governors recently signed PA 25-168 veterans tax exemption bill. As discussed at the last council meeting, CT ranks 50th in veterans benefit support in the United States. I feel this is due to a do as thy neighbor situation. Danbury can start something that can spread and be very meaningful to our veterans. There are only about 110 veterans in CT. that would qualify for this exemption, and only 9 in Danbury. The financial burden on the municipalities is nothing compared to the sacrifices our veterans made for our country. As the Soldiers’, Sailors’ and Marines’ Fund representative for western CT, I deal with all the neighboring towns. Danbury is by far the most patriotic and supportive to all our veteran’s events/ceremonies and passing this will be the icing on the cake! Thanks for all the support. Danny Hayes Director of Veterans Affairs City of Danbury