Town of Branford, CT Handicapped Vehicle Tax Exemption

§ 220-32 Exemption for ambulance-type motor vehicles.

There is hereby created, pursuant to Section 12-81c of the Connecticut General Statutes, an exemption from personal property taxation for:

(1)

Any ambulance-type motor vehicle which is used exclusively for the purpose of transporting any medically incapacitated individual, except any such vehicle used to transport any such individual for profit;

(2)

Any property owned by a nonprofit ambulance company; and

(3)

Any motor vehicle owned by a person with disabilities, or owned by the parent or guardian of such person, which vehicle is equipped for the purposes of adapting its use to the disability of such person.

§ 220-33 Definitions.

As used in this article, the following terms shall have the meanings indicated:

AMBULANCE-TYPE VEHICLE/HANDICAPPED EQUIPPED VEHICLE

Any motor vehicle specially equipped or modified in a significant way for the purpose of transporting any medically incapacitated individual. Such special equipment or modification includes but is not limited to the installing of lifts, equipping with stretchers, beds or other special seating or any significant modifications to accommodate medical or emergency equipment.

MEDICALLY INCAPACITATED INDIVIDUAL

Any person for whose benefit certain special equipment or modifications referenced in the definition of "ambulance-type vehicle/handicapped equipped vehicle" is necessary.

TRANSPORTING

The provision of vehicular transportation for such medically incapacitated individuals by themselves or another person.

USED EXCLUSIVELY

The vehicle is used for and devoted solely to the purpose of transporting one or more medically incapacitated individuals, and does not mean vehicles used partly for transporting medically incapacitated individuals and partly for other purposes.

§ 220-34 Application for exemption.

Applications for the exemption permitted by this article shall be filed annually with the Assessor of the Town of Branford, in such manner and including such information as required by the Assessor, not later than October 1 which is the assessment date with respect to which such exemption is claimed. In the case of vehicles purchased on or after October 2 and on or before July 31 of the assessment year for which such exemption is requested, not later than 30 days after such purchase. Applications for exemption relative to the assessment year which commenced on October 1, 2019, shall be made on or before 30 days of the effective date of this article or for vehicles purchased after said effective date but on or before July 31, 2020, not later than 30 days after such purchase.

§ 220-35 Medical documentation; expiration of exemption.

The Assessor may require medical documentation verifying that the modifications to the vehicle are directly related to the medical incapacity or the physical disability of the individual seeking such exemption.

Any such exemption shall expire when the applicable vehicle is sold.

§ 220-36 Applicability.

This article shall be applicable with respect to the assessment year that commences October 1, 2019.