Conn. Gen. Stat. § 12-81oo: Municipal option to provide exemption for percentage of assessed value of owner-occupied dwellings.

Any municipality may, upon approval by its legislative body or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, provide an exemption from property tax of not less than five per cent and not more than thirty-five per cent of the assessed value, for owner-occupied dwellings, including condominiums, as defined in section 47-68a, and units in a common interest community, as defined in section 47-202, that are the primary residences of such owners and consist of not more than two units. Such municipality may also require a term of residency for owners to be eligible for an exemption under this section or an assessed value maximum for dwellings to be eligible for an exemption under this section, or both.