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.(P.A. 14-33, S. 1.)History: P.A. 14-33 effective October 1, 2014, and applicable to assessment years commencing on or after that date.
Connecticut Legal Code
§ 12-81gg
Connecticut Title 12 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_203.htm#sec_12-81gg· Version 2026