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 § 12-81h

Title 12Taxation

Ch. 203Property Tax Assessment

This text of 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.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Conn. Gen. Stat. § 12-81h (2026).

Text

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.

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.