(A) Pursuant to Conn. Gen. Stat. § 12-81c(3), an exemption from personal property tax is authorized for certain modified disabled-accessible motor vehicles, owned by such disabled person or his or her parent, that are used primarily for the transportation of disabled persons.
(B) A MODIFIED DISABLED-ACCESSIBLE MOTOR VEHICLE shall be defined as any production motor vehicle that has been altered or reconfigured, or has undergone mechanical or structural changes, that is not used for commercial purposes, which permits an individual with a disability to safely drive or ride as a passenger. Vehicle modifications shall include, but are not limited to:
(1) Wheelchair or scooter loaders which mount on the roof in the passenger area or in the trunk or other storage areas of a car or other motor vehicle;
(2) Any vehicle which has had automotive adaptive control devices (“AACDs”) installed. AACDs shall include any mechanical or electrical devices added to the standard motor vehicle to enable an individual with mobility restrictions to control the accelerator, foot brake, turn signals, dimmer switch, steering wheel or parking brake; and
(3) Any vehicle equipped with ramps, stretchers or other special seating and alterations to accommodate medical equipment.
(C) The Tax Assessor shall determine whether modifications not specifically listed in division (B) above qualify the vehicle as a modified disabled-accessible motor vehicle.
(D) Any person who desires to claim the exemption provided in this section shall file with the Tax Assessor of the town, before October 1 of any assessment year for which exemption is claimed, a written request for said exemption containing information sufficient to enable the Tax Assessor to make a determination of eligibility, including, but not limited to, a letter from a physician and documentation of the modification. Failure to file such a request in said manner shall constitute a waiver of the right to such exemption for the assessment year.
(Ord. effective 11-20-2005)
Editor’s note:
TM Volume 22, page 555