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Connecticut · Through Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)

Conn. Gen. Stat. § 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.

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  1. TITLE 12. TAXATION
  2. CHAPTER 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.

Collected 2026-09-06T19:06:59Z. Source file · JSON

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