Conn. Gen. Stat. § 12-81ff: Municipal option to abate property taxes on machinery used in connection with recycling.

(a) For the purposes of this section:

(1) “Municipality” has the same meaning as provided in section 12-129r.

(2) “Recycling” has the same meaning as provided in section 22a-207.

(b) Any municipality may, by ordinance adopted by its legislative body, provide an exemption from property tax for any machinery or equipment used in connection with recycling that is installed on or after October 1, 2013. Any such exemption shall apply only to: (1) The increased value of the commercial or industrial property that is attributable to such machinery or equipment, and (2) the first fifteen assessment years following installation of such machinery or equipment.