§ 36.46. EXEMPTION FOR MOTOR VEHICLES SPECIALLY EQUIPPED FOR DISABLED VETERANS.
Latest version.
(A) Purpose. The purpose of this section is to allow an exemption applicable to the assessed value of a motor vehicle specifically equipped for disabled veterans eligible for exemption.
(B) Exemption. There shall be an exemption from property tax of 100% of assessed value of any one motor vehicle owned by such veteran with a condition of a disability enabling such veteran to qualify for the exemption from property tax currently allowed under Conn. Gen. Stat. § 12-81(20) and (21), provided such motor vehicle must be specially equipped for purposes of adapting its use to the disability of such veteran.
(C) Applications for such exemptions shall be filed with the Chief Assessor in such a manner and requiring such information as required by the Chief Assessor, not later than November 1 following the assessment date with respect to which such exemption is claimed, or for vehicles purchased on or after September 1 and on or before July 31 of the assessment year for which such assessment is requested, not later than 60 days after such purchase. Reapplication for the same vehicle shall not be required.
(D) Medical documentation. The Chief Assessor may require medical documentation verifying that the modifications to the vehicle are directly related to the medical incapacity or the physical disability of the individual seeking such exemption. Exemptions shall expire when the vehicle is sold.
