You asked for a description of statutory benefits available to veterans with and without wartime service.

SUMMARY

Veterans are eligible for, or entitled to, a wide range of statutory benefits. Those who served during wartime and, in some cases, their spouses and dependent children are eligible for a range of benefits unavailable to other veterans. In order to meet the definition, war service must last at least 90 days, unless the veteran was separated from the service sooner because of a Veterans' Administration (VA)-rated, service-connected disability or the military operation lasted less than 90 days and the veteran served for its duration.

Veterans with wartime service are eligible for (or entitled to, where applicable), the following, among others:

1. local property tax exemptions;

2. education benefits, including tuition waiver at the state's public colleges and universities;

3. burial in the state veterans' cemetery;

4. financial help from the Soldiers,' Sailors,' and Marines' Fund and the veterans' affairs commissioner;

5. medical treatment and accommodation at the Veterans' Home and Hospital; and

6. a funeral firing squad.

All veterans, with or without wartime service, are eligible for the following benefits, among others: $ 150 burial expenses if they died without enough money to pay and miscellaneous benefits pertaining to housing, occupational licensing, employment, motor vehicle license, civil service examinations, and retirement credit.

VETERANS' BENEFITS

Connecticut law defines a veteran in several ways with some statutes defining veteran especially for a particular benefit program. In the absence of a specific definition, eligibility is determined according to a general definition in CGS § 27-103. This law defines a "veteran" as an individual honorably discharged or released under honorable conditions from active duty in the armed forces.

Generally, to qualify for wartime service benefits, a veteran must have at least 90 days wartime service in the U. S. armed forces or the armed forces of a government associated with the United States during (or in, where applicable) the wars or actions specified in Table 1. (The qualifying wars and conditions for burial in the veterans' cemetery (CGS § 27-122b) are slightly different. ) A veteran is also eligible if he was separated from service sooner because of a Veterans' Administration (VA)-rated, service-connected disability or the military operation lasted fewer than 90 days and he served for its duration (CGS § 27-103). (Both CGS §§ 27-103 and 27-122b have residency requirements as a condition of qualifying for benefits. But, the attorney general has concluded that this requirement is unconstitutional (Op. Atty. Gen. to Commissioner Joseph Barber, Veterans' Affairs commissioner, April 11, 1990; see also Op. Atty. Gen. to Dr. Andrew Mckirdy, Board of Trustees, Community Technical Colleges re residency qualifications for tuition waivers)).

Table 1: Wartime Military Service

* Must have served at least 90 days unless the war or campaign ended earlier or the veteran was separated from service earlier because of a VA-rated disability.

** Ending date specified in CGS § 12-86 for property tax exemption is December 31, 1947

*** Service must have been in a combat or combat-support role

_ Active duty for service

WARTIME SERVICE BENEFITS

Property Tax Exemptions

State law provides a basic $ 1,000 property tax exemption for qualified veterans. It also provides for an additional mandatory exemption and an additional optional exemption for veterans who qualify for the basic exemption and meet certain income limits.

Eligibility Guidelines. A veteran is eligible for an exemption if he served in the U. S. armed forces or the armed forces of any government associated with the United States during the dates and actions specified in Table 1 above. (The eligible World War II dates for property tax exemptions are December 7, 1941 to December 31, 1947. ) Veterans still in the service are eligible if they meet the 90-day requirement, and those who retired after 30 years are also eligible. For World War II, veterans with certain Merchant Marine service and military service with allied armies also qualify. A veteran's spouse is ordinarily entitled to the property tax exemption for which the deceased veteran qualified. A sole surviving parent and the minor child of a veteran (who died while serving in the armed forces or after receiving an honorable discharge) is also entitled to an exemption.

State-Mandated Exemptions. Qualified veterans are eligible for a minimum $ 1,500 property tax exemption. The exemption is granted through two statutes. CGS § 12-81(19) requires towns to give a basic $ 1,000 exemption (see Increasing Exemptions After Revaluations below). CGS § 12-81g requires them to give an additional exemption equal to (1) half the basic one (i. e. , $ 500) if the veteran's income is above a certain limit or (2) double the basic exemption (i. e. , $ 2,000) if the veteran's income is below a certain limit. (Disabled and severely disabled veterans are eligible for a minimum exemption of more than $ 1,500 under CGS §§ 12-81(20) or 12-81(22) and 12-81g. Qualified surviving dependents of veterans are also eligible for a minimum exemption, which may be more than $ 1,500, under CGS §§ 12-81(22), (23), (24), (25), or (26), and 12-81g. For the sake of brevity, these are not discussed in detail in this report. )

Local-Option Exemption. With its legislative body's approval, a town can give an additional $ 1,000 exemption to a veteran whose income is below a certain level (CGS § 12-81f).

Reimbursable vs. Non-Reimbursable Exemptions. The state reimburses towns for the revenue loss from the mandatory income-based exemption (CGS § 12-81g(c)). It does not reimburse them for the local-option income-based exemption under CGS § 12-81f or the basic exemptions under CGS § 12-81(19), (20), (21), (22), (23), (24), (25), and (26).

Qualifying Income. To qualify for income-based property tax exemptions, a veteran's maximum (total taxable and nontaxable) income in 2001 must be $ 25,400 if single or $ 31,100 if married. By law, OPM updates the income limits annually to reflect the amount of the Social Security Administration's cost-of-living adjustment (CGS §§ 12-81l and 12-170aa(b)(2)). For veterans with a 100% U. S. VA-rated disability, only taxable income (i. e. , adjusted gross income) is used to determine eligibility, and the qualifying maximum income in any year is $ 18,000 if single or $ 21,000 if married.

Increasing Exemptions After Revaluations. Although CGS § 12-81(19) gives a basic $ 1,000 exemption, the actual exemption granted in several towns is greater. The actual amount of the basic exemption provided to certain survivors and disabled and seriously disabled veterans under CGS §§ 12-81(2), (21), (22), (23), (24), (25), and (26) is also greater in several towns (Attachment 3). This is because CGS § 12-62g requires towns to increase state-mandated and local-option exemptions if a revaluation done on and after October 1, 1990 results in a grant list (all taxable and non-taxable property) increase.

As a matter of practice, towns must increase their veterans' exemptions if the grand list increases by at least 150% over the previous year. PA 00-229 tied the increase to an increase in the net grand list (taxable property less exemptions granted to individuals and certain companies), thus precluding big increases in the exemptions attributable solely to the addition of a large tax-exempt property to a town's grand list. Before this act took effect, all exempt property (such as property owned by religious or charitable organizations) was included in the grand list calculation.

Education Benefits

By law, tuition is waived at the University of Connecticut, Connecticut State University System, and community-technical college system for wartime veterans accepted for admission to the institutions (CGS §§ 10a-77(d), 10a-99(d), and 10a-105(e)).

A veteran's dependent children can also qualify for a tuition waiver if the veteran is declared missing in action or a prisoner of war while serving in the armed forces after January 1, 1960. The child must have been accepted to the institution (CGS §§ 10a-77(d), -99(d), and -105(e)).

The law provides state education aid, up to $ 400 per year, to children between ages 16 and 23 of veterans killed in action, who die in accidents or from illness while on active duty, or are totally and permanently disabled. The child must attend an approved school (CGS § 10a-166).

The law allows local or regional school boards to award high school diplomas to World War II veterans who did not receive them because they left high school for military service. It covers honorably discharged veterans who served actively between December 7, 1941 and December 31, 1946 in the armed forces (CGS § 221a(g)).

Burial in Veterans' Cemetery

A wartime veteran is entitled to burial in one of the state veterans' cemetery if he served during the wars and actions specified in Table 2 below. (The 90-day service requirement for other wartime service benefits does not appear to be a requirement for this benefit. ) In addition to the qualified veteran, the law allows one of his spouses to be buried in the cemetery. The qualifying wars and dates are as follows:

Table 2: Wartime Military Service for Burial in State Veterans' Cemetery

*CGS § 27-122b

A qualified veteran who wants to be buried in a state veterans' cemetery must submit a request (in writing or other form) to the veterans' affairs commissioner. (The veteran's spouse or next of kin may also submit the request on the veteran's behalf. ) By law, the commissioner must grant the request (CGS § 27-122b)).

Aid from Soldiers,' Sailors,' and Marines' Fund

This self-sustaining trust fund provides benefits, such as food, clothing, medical and surgical aid, and general care and relief, or burial expenses to wartime veterans or their (1) spouses living with them or who lived with them when they died or (2) dependent children under age 18. The veteran must demonstrate need and live in Connecticut when he applies for and while getting aid.

Money is available for (1) weekly care and relief (including food and clothing); rent and mortgage interest payments; (3) medical expenses; (4) some dental expenses; (5) medical supplies, prosthetic devices, orthopedic shoes and appliances; (6) eye examination and eyeglasses; (7) audiological examination and hearing aids; (7) funeral expenses; and (8) home health care.

Money is not available for (1) paying taxes, insurance premiums (except medical insurance), mortgage principal, alimony or child support, or past due debts or bills; (2) repaying loans; (3) buying real estate or capital goods; or (4) buying securities, bonds, or mutual fund shares.

Veterans' Home and Hospital Benefits

The Department of Veterans' Affairs operates the Veterans' Home and Hospital (VHH), which consists of a hospital and a residential facility for veterans. The hospital is a chronic disease facility with a 300-bed capacity. By law, any wartime veteran desiring care or treatment is eligible for admission. And, any wartime veteran who needs medical or surgical care and treatment as a result of disease, wounds, or accident or who is mentally ill and has no adequate means of support may be admitted, at the state's expense, to any in-state tuberculosis sanatorium and any state chronic disease hospital, mental hospital, or training school for the mentally retarded (CGS §§ 27-108 and -103(b)).

Firing Squad

A veteran is entitled to a firing squad at his funeral if he served in wartime or in the National Guard for more than 20 years or died while a member of the Guard. The deceased veteran's friends or relatives or the commander of any accredited veterans' organization may make the request to the adjutant general, who must order a uniformed firing squad to attend the funeral (CGS § 27-76).

Miscellaneous Benefits Requiring Wartime Service

Temporary Financial Aid From Veterans' Affairs Commissioner. The veterans' affairs commissioner may provide temporary financial aid to wartime veterans who need help because of disability or other service-related problems. The commissioner may also help the spouse, children, or siblings of any veteran who died as a result of such service, if they cannot support themselves because of the veteran's death. The amount and duration are at his discretion (CGS § 27-125).

Civil Service Exams. The law gives wartime veterans bonus points on initial state civil service examinations. A wartime veteran not eligible for or receiving VA disability compensation or pension and unable to pursue gainful employment because of the disability, receives 10 bonus points; any other wartime veteran ineligible for VA disability compensation or pension gets 5 bonus points. A qualified veteran's spouse is also eligible. The applicant must achieve a passing score. The same bonus awards apply to municipal civil service examinations (CGS §§ 5-224 and 7-415).

Motor Vehicle Registration Fee Exemptions. Disabled wartime veterans qualify for registration fee exemptions for up to three vehicles they own or lease in the passenger, camper, or combination passenger and commercial registration categories (CGS § 14-49(o)). Former prisoners of war and Congressional Medal of Honor recipients qualify for two such registrations, which their spouses may retain until death or remarriage (CGS §§14-49(o) and 14-21d).

Disabled wartime veterans with certain VA-rated disabilities also qualify for free special license plates and an identification card. The plates allow the veteran to park overtime without penalty as long as he or someone operating the vehicle while accompanying him does not leave it at any one location for more than 24 hours. Surviving spouses may keep the license plates and identification cards until death or remarriage (CGS §14-254).

For purposes of motor vehicle registration fee exemptions and special parking privileges, a disabled veteran is a wartime veteran with any of the following VA-certified service-connected disabilities: blindness, traumatic brain injury, paraplegia, hemiplegia, or loss of the use of one or both arms or legs or loss of these body parts through amputation (CGS §§ 14-49(o), and 14-254, as amended by PA 01-191).

Retirement. Members of the Municipal Employees' Retirement System who leave municipal employment to enter the armed forces while the U. S. is at war, engaged in hostilities, or during national emergencies and are reemployed by the municipality within six months of discharge, are credited with the period of service as though they had been continuously employed. This six-month limitation can be extended due to service-related disability (CGS § 7-434).

The law allows certain wartime veterans who become members of the State Employees' Retirement System or Teachers' Retirement System to purchase retirement credit for time of service. The system allows credit for up to 30 months for nonwartime military service. Veterans purchasing teachers' retirement credit may not be receiving or eligible to receive retirement credit for service from any other government source (CGS §§ 5-180 and 10-183e(b)(3) and (11)).

State police officers and correctional institutional guards and instructors who were granted military leave and returned to work within 90 days after discharge receive retirement credit for any period of wartime service. The law also provides retirement credit for wartime service prior to such employment, provided the veteran pays the appropriate contributions to the retirement fund (CGS § 5-173).

Itinerant Vendor Fee Exemptions. Wartime veterans are entitled to an exemption from any local itinerant vendor's fee, if they live in Connecticut for two years before applying (CGS § 21-30).

BENEFITS AVAILABLE TO ALL VETERANS

Burial Expenses

The state, when requested by the veterans' affairs commissioner, must pay $ 150 burial expenses for any veteran who, the commissioner determines, did not leave enough money to pay. As a matter of policy, the funeral expenses must be less than $ 2,000, and the veteran's assets must be less than $ 5,000 (CGS § 27-118).

Housing

The law requires the entity operating any Department of Economic Development-funded low- or moderate-income rental housing project to give preference to veterans competing with other applicants when the housing needs are substantially equal (CGS § 8-75).

Occupational Licenses

A veteran whose hairdressing or cosmetology license expired while he was in the armed services may have it reinstated by the DPH without paying the required $ 5 renewal fee (CGS § 20-256).

Professional engineers and land surveyors are not required to pay renewal fees to maintain their licenses while in the armed forces (CGS § 20- 306(a)(3)).

DPH may suspend any provision of law governing qualifications for opticians with respect to World War II and Korean War veterans if it deems the provision unjust, provided the suspension does not jeopardize public health and safety (CGS § 20-147).

An applicant for a sanitarian license may substitute four years of combined training and experience in the armed forces for the degree requirement for licensure (CGS § 20-361(b)).

A veteran whose embalmer and funeral director license expired while he was on active duty in the service may have it reinstated by the DPH without an examination, provided the department approves his professional qualifications. He must apply within a year of separation (CGS § 20-228).

Employment

An employee who leaves a public authority or agency to enter the armed forces can be reinstated to his former position if he applies within 90 days after getting his certificate confirming satisfactory service (CGS § 7-462).

Motor Vehicle

A person in the active service of the armed forces is exempt from paying motor vehicle operator's license and examination fees. A veteran who applies within two years of receiving an honorable discharge is also exempt from the fees but only for one licensing period (CGS § 14-50(c)). A veteran may also request that the examination be waived if he previously held a military operator's license (CGS § 14-36(e)).

State law allows any type of motor vehicle owned or leased by a veteran or his surviving spouse for one year or longer to qualify for special veteran's license plates (CGS §14-20b).

Civil Service Exams

If an honorably discharged or released veteran has served in a military action and got or is entitled to get a campaign badge or expeditionary medal and is not otherwise eligible to receive bonus points, he qualifies for 5 bonus points if he receives the passing grade on the exam (CGS § 5-224).

Retirement Credit

The law allows nonwartime veterans who become members of the State Employees' Retirement System or Teachers' Retirement System to purchase up to 30 months retirement credit for nonwartime military service. Veterans purchasing teachers' retirement credit may not be receiving or eligible to receive retirement credit for service from any other government source (CGS §§ 5-180 and 10-183e(b)(3) and (11)).

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