Connecticut § 12-81h Municipal option to allow exemption for certain motor vehicles owned by veterans or service members eligible for exemption under section 12-81 related to disability.

Connecticut Statutes

§ 12-81h — Municipal option to allow exemption for certain motor vehicles owned by veterans or service members eligible for exemption under section 12-81 related to disability.

Connecticut·Title 12 Taxation·Ch. 203 Property Tax Assessment

Any municipality, upon approval by its legislative body, may allow an exemption from property tax to be determined as a uniform percentage of the assessed value of any one motor vehicle owned by any veteran with a condition of disability enabling such veteran to qualify for the exemption from property tax currently allowed under subdivision (20), (21) or (83) of section 12-81, provided such motor vehicle is specially equipped for purposes of adapting its use to the disability of such veteran and provided further no individual entitled to claim the exemption under this section and under subdivision (83) of section 12-81 shall receive more than one exemption for a motor vehicle.

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Any municipality, upon approval by its legislative body, may allow an exemption from property tax to be determined as a uniform percentage of the assessed value of any one motor vehicle owned by any veteran with a condition of disability enabling such veteran to qualify for the exemption from property tax currently allowed under subdivision (20), (21) or (83) of section 12-81, provided such motor vehicle is specially equipped for purposes of adapting its use to the disability of such veteran and provided further no individual entitled to claim the exemption under this section and under subdivision (83) of section 12-81 shall receive more than one exemption for a motor vehicle.

Connecticut § 12-81h (Municipal option to allow exemption for certain motor vehicles owned by veterans or service members eligible for exemption under section 12-81 related to disability.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

(P.A. 85-432, S. 2, 3; P.A. 24-46, S. 4.) History: P.A. 24-46 added reference to Subdiv. (83), added provision re limitation to one exemption for a motor vehicle, and made a technical change, effective October 1, 2024, and applicable to assessment years commencing on or after October 1, 2024.