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Tax Exemption

Accepted:         By Board of Selectmen, May 18, 1999

Published:         Manchester Extra, May 27, 1999

Effective Date:   June 11, 1999




Pursuant to Section 12-81c. of the Connecticut General Statutes, an exemption from personal property taxation is created for an ambulance type motor vehicle which is used exclusively for the purpose of transporting medically incapacitated individuals or for a specially rigged, privately owned vehicle operated by a handicapped individual.  Excluded from this exemption are any vehicles used to transport individuals for payment.  Taxpayers seeking such exemption must provide proof to the town assessor that the vehicle is modified for use by a handicapped individual or for the transport of a handicapped individual.  In addition, the town assessor may require medical documentation verifying that the modifications to the vehicle are directly related to the medical incapacity of the individual.  Such exemptions shall expire upon transfer in ownership of the vehicle.