[Adopted 10-1-2019]
The Town of Old Saybrook hereby enacts legislation, pursuant to the provisions of Section 12-81c of the Connecticut General Statutes, to exempt from personal property tax certain ambulance-type motor vehicles which are used exclusively for the purpose of transporting any medically incapacitated individual, except any vehicle used to transport any such individual for profit This exemption does not apply to vehicles that are used partly for transporting medically incapacitated individuals and partly for other purposes.
As used in this article, the following terms shall have the meanings indicated:
AMBULANCE-TYPE VEHICLE
Is one which has had automotive adaptive control devices (AACDs) installed, has been substantially modified with assistive devices, such as, but not limited to, wheelchair lifts and hand controls to make the vehicle viable transport for a medically incapacitated individual, the equipping with beds, stretchers or other special seating accommodations and significant modifications to accommodate medical or emergency equipment such as oxygen.
DISABLED INDIVIDUAL
Is an individual whose licensed physician has attested, in writing, that the individual requires a specially equipped and/or modified vehicle as hereinbefore defined as a result of the individual's medical incapacitation and/or disability.
RESIDENT
Is an individual who owns a motor vehicle as hereinbefore defined and has been a resident of the Town of Old Saybrook for at least six months and one day immediately prior to the assessment date for which the application is to be filed.
ELIGIBILITY
Any individual who is a resident of the Town of Old Saybrook who owns a motor vehicle as described herein or is a resident of the Town of Old Saybrook and the parent or guardian of a person with disabilities and owns a motor vehicle as described herein shall be eligible for exemption of the personal property taxes for one said motor vehicle.
A. 
The owner of such a motor vehicle described herein may apply to the Assessor of the Town of Old Saybrook on a form prepared by the Assessor for personal property tax exemption for one motor vehicle.
B. 
At the time the owner makes application to the Assessor, the owner must provide proof in the form of documentation that the motor vehicle has been equipped or adapted for use by a disabled individual as hereinbefore defined, provide the make, model, year of manufacture, vehicle identification number and current state license number, the length of time the modified handicap-accessible motor vehicle has been in use, a location and description of the place or places from which it is intended to operate and such other information as the Town Assessor shall deem necessary to comply with this section. Furthermore, the Assessor retains the right to examine any vehicle claiming an exemption, at any time, in order to either continue or remove the exempt status.
C. 
At the time that the owner makes application to the Assessor, the owner shall provide proof of disability of the individual as hereinbefore defined by way of a licensed physician attesting, in writing, to the individual's need for a specially equipped and/or modified motor vehicle as hereinbefore defined. Proof of the individual's disability through a physician's written attestation shall be valid for a period of three years, after which a new physician's written attestation must be submitted. If the medically incapacitated person has completed a course required by the State of Connecticut, and the applicant's motor vehicle driver's license has been modified to reflect the completion of the course, a copy of the driver's license may be substituted for the physician's letter requirement. Failure to file such a letter or copy of the motor vehicle driver's license in said manner and form within the time limit prescribed shall constitute a waiver of the right to such exemption for the assessment year.
D. 
Initial applications for such exemptions shall be made not later than November 1 following the assessment date with respect to which such exemption is claimed. For vehicles purchased after October 1 and before August 1 of the initial assessment year for which such exemption is requested, said application shall be made later than November 1 following the date of the purchase. Once approved, subsequent applications need not be filed unless a new motor vehicle is purchased. Failure to file such an application in said manner and form within the time frame prescribed shall constitute a waiver of the right to such exemption for the assessment year.
This Article VIII shall be applicable to the assessment year which commences October 1, 2019, and succeeding assessment years thereafter.