Conn. Gen. Stat. § 12-81ll: Municipal option to abate property taxes on child care center or group child care home.

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, abate up to one hundred per cent of the property taxes due for any tax year, for not more than five tax years, for any property or portion of a property (1) used in the operation of a child care center or group child care home licensed pursuant to section 19a-80, or a family child care home licensed pursuant to section 19a-87b, and (2) owned by the person, persons, association, organization, corporation, institution or agency holding such license.