Tax Exemption Information
Homeowners' - Elderly/Disabled Tax Relief Program
Under this program, a tax credit may be applied to the tax bill for the property in which the applicant resides. Credits are based on a graduated income scale.
In order to receive this benefit:
- An applicant or their spouse must be 65 or older by the end of the previous calendar year; or be 100% disabled (per Social Security); or be 50 or older and be a surviving spouse of a recipient.
- Must reside as the owner (or have life use of property) as of October 1st of the year before applying.
- Income requirements are updated annually.
- He/she must file an application with the Social Services Department between February 1st and May 15th. Proof of income received in the previous calendar year must be provided. Following approval of the initial application by the Assessor, the applicant must re-file biennially. In the period between filings, applicants must notify the Assessor of any significant change in their income.
- Income is based on the previous calendar year from all sources including Social Security.
- If married, income is total for husband and wife.
- Proof of all income must be filed with application.
For additional information on the Elderly and/or Totally Disabled Homeowners exemption, please contact the Assessor's Department at 860-887-5581, ext. 107.
Totally Disabled Tax Exemption
State law provides a $1,000 property tax exemption for property owners who are permanently and totally disabled. An applicant must be permanently and totally disabled and receiving Social Security disability benefits or benefits under a federal, state or local retirement program which contains disability requirements comparable to those of the Social Security Administration. He/she must provide satisfactory proof of total disability to the Assessor's Office prior to October 1 in order that the exemption may be granted.
For additional information on the Totally Disabled Tax Exemption, please contact the Assessor's Department at 860-887-5581, ext. 107.
Property Tax Exemptions for Veterans
Honorably discharged Veterans who serve 90 days or more during a time of conflict are entitled to a Veteran’s Exemption to be applied to their Real Estate or Motor Vehicle Assessments, view the Date of Wars and Other Recognized Military Campaigns and Operations (PDF) document for details. Proof of Military Service (DD214 Discharge Papers) must be on file with the Preston Town Clerk by September 30. Low income Veterans may receive additional Exemption Benefits. A Veteran must file an application with the Assessor.
The Town of Preston also offers a Local Option additional Exemption for Low Income Veterans who qualify above. The document Application for Additional Veterans Exemption Section 12-81F (PDF) must be filed along with proof of income between February 1 and October 1.
- Application for Motor Vehicle of a Service Person (Resident) (PDF)
- Application for Motor Vehicles of a Service Person (Non-Resident) (PDF)
- Application for a Refund of Tax Paid on a Motor Vehicle Leased by a Veteran (PDF)
Property Tax Exemption for Farm Buildings & Seasonal Farm Employee Housing
§121-21. Property Tax Exemption for Farm Buildings and Seasonal Farm Employee Housing. Pursuant to Section 12-91(c) of the Connecticut General Statutes, any building used actually and exclusively in farming as defined in Section 1-1, or for any building used to provide housing for seasonal farm employees shall be exempt from property tax. The amount of such exemption shall not exceed $21,000 of assessed value for each eligible building. Such exemption shall not apply to residence of the farmer and shall be subject to the application and qualification process provided in Section 12-91(d) of the Connecticut General Statutes, commencing with the October 2012 Grand List.
The State of Connecticut provides for a property tax exemption in the amount of $3,000 to Blind Persons. In order to qualify, a person must, as of October 1st:
- The individual must be a Connecticut Resident.
- Be either the record owner of, or hold life use in or be the beneficiary of a trust estate with respect to the property on which the exemption will be applied. In the case of a married couple, either the husband or wife may own, hold life use in or be the beneficiary of a trust with respect to the property for which an exemption is claimed. The married couple must be domiciled together.
- Submit an Application for Blind Exemption (PDF) to the Assessor with proof of blindness (typically a Certificate of Legal Blindness from the State Board of Education and Services for the Blind) by January 31. C.G.S 12-92 contains the definition of legal blindness.
For additional information on the Blind Individual exemption, please contact the Assessor's Department at 860-887-5581, ext. 107.