AN ACT CONCERNING THE PROPERTY TAX EXEMPTION FOR VETERANS WITH A PERMANENT AND TOTAL DISABILITY RATING.

SB 301 amends Connecticut law to expand property tax exemptions for veterans with permanent and total disability ratings. It specifically adds "the lot on which a qualifying dwelling is situated" to the exemption and explicitly includes mobile manufactured homes as qualifying dwellings. This change ensures veterans owning mobile homes or properties with land qualify for the exemption under Section 12-81(83) of the general statutes. The bill directly affects eligible veterans who own these types of residences, clarifying existing law to broaden coverage. It does not create new benefits but adjusts the definition of eligible property under the current exemption program.