Conn. Gen. Stat. § 12-81gg: Municipal option to exempt horses and ponies from property taxation.

Notwithstanding the provisions of subdivision (68) of section 12-81 and section 12-91, any municipality may, by vote of its legislative body or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, exempt from property taxation horses or ponies of any value.