WHAT IS THE EXTENT OF FEDERAL, STATE, OR MUNICIPAL TAX RELIEF FOR ACTIVE-DUTY SERVICE MEMBERS?
Federal Law The Servicemembers Civil Relief Act (50 USC App. 571) provides that a nonresident service member’s military income and personal property are not subject to state taxation if the service member is present in the state solely because of military orders. Thus, motor vehicles owned by military members from other states who are stationed in Connecticut are not subject to Connecticut property taxes. But the federal law does not prohibit a service member’s home state from taxing a service member’s property. Connecticut Law Connecticut has several laws that affect property taxes for vehicles owned or leased by state residents serving on active duty. Vehicle Garaged Out of State. Connecticut exempts one motor vehicle belonging to, leased by, or held in trust for a member of the U. S. armed forces from local property tax if it is garaged outside the state. In order to claim the exemption, the law requires the soldier to file a written application by the December 31 following the date
