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.(P.A. 85-432, S. 2, 3; P.A. 24-46, S. 4.)History: P.A. 24-46 added reference to Subdiv. (83), added provision re limitation to one exemption for a motor vehicle, and made a technical change, effective October 1, 2024, and applicable to assessment years commencing on or after October 1, 2024.
Connecticut Legal Code
§ 12-81h
Connecticut Title 12 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_203.htm#sec_12-81h· Version 2026