CT HB05478

Allows municipalities to exempt motor vehicles from personal property taxation if owned or leased by a person with disabilities or their parent/guardian, provided the vehicle is equipped to adapt to the person's disability.

Extends property tax exemption eligibility to leased vehicles in addition to owned vehicles for disabled persons and veterans with service-connected disabilities.

Permits municipalities to grant exemptions from property tax on one motor vehicle leased by veterans with qualifying disabilities, provided the vehicle is specially equipped for the veteran's disability.

Effective from passage and applicable to assessment years commencing on or after October 1, 2009.

Amends Connecticut General Statutes sections 12-81c and 12-81h to include leased vehicles in existing property tax exemption provisions.