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;
Any one motor vehicle owned by a person with disabilities; or owned
by the parent or guardian of such person, which vehicle is equipped
for purposes of adapting its use to the disability of such person
(*limited to one vehicle).
Any motor vehicle equipped or substantially modified in a
significant way for the purpose of transporting medically incapacitated
individuals, including but not limited to the inclusion of lifts,
the equipping with stretchers, beds or other special seating, and
significant modification to accommodate medical or emergency equipment,
such as oxygen.
An individual whose licensed physician has attested in writing
that the individual requires a specially equipped and/or modified
motor vehicle as a result of the individual's medical incapacitation
and/or permanent disability. The individual's disability must
be permanent; and a physician must state that the specific modifications
are necessary.
The vehicle must be owned by a person with disabilities;
or owned by a parent or guardian of such person, and used as the primary
means of transportation for such disabled person. To qualify, the
vehicle must be modified or equipped for the transportation of or
operation by the disabled person.
Vehicle owned and operated by a disabled person. Special equipment
shall be, but not limited to, hand controls, lifts, ramps, special
seating, braking or acceleration mechanisms for manual operation,
physical alterations to accommodate medical equipment, i.e., oxygen
tanks, mechanical respirators. Modifications intended to render the
vehicle more comfortable, but not necessary to permit it to be operated
by its permanently disabled owner, shall not be sufficient to satisfy
the requirements.
Vehicles owned by a parent or guardian of a disabled person.
The vehicle must be modified to transport the permanently disabled
person who could not be transported without said modifications. Modifications
cannot be made for a matter of comfort, but are necessary for transport.
Modifications may consist of wheelchair lifts, ramps and special seating,
but shall not include lowered suspension or running boards.
The vehicle is used exclusively for the purpose of transporting
the medically incapacitated or disabled individual and does not mean
for transporting medically incapacitated individuals and partly for
other purposes.
The owner of such vehicle described herein shall apply to the Assessor
of the Town of Newington on a form prepared by the Assessor for the
exemption of one motor vehicle.
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 or to transport a disabled
individual as defined herein.
At the time that the owner makes application to the Assessor, the
owner shall provide proof of disability of the disabled individual
as defined herein. Proof of the individual's disability by a
physician must include the individual's disability as permanent
and that the specific modifications are necessary. The physician's
letter is required at time of initial application, or as deemed required
by the Assessor.
Applications for such exemptions shall be filed annually upon the
setting of the grand list by January 31 following the assessment date
with respect to which such exemption is claimed. Applications received
after January 31 will go into effect for the next following grand
list. Modifications to the vehicle must have been installed on the
assessment date to qualify for the exemption, otherwise the exemption
will apply to the next following grand list.
Failure to file or failure to file yearly renewal applications constitutes
a waiver of the right to such exemption for that assessment period.
Information supplied within the application shall not be subject to
the Freedom of Information Act and will not be released to the public.
The effective date for the exemption shall be for motor vehicles
on the grand list of October 1, 2022; and thereafter. All applications
that have been received in the past are null and void and all claimants
will need to reapply for the October 1, 2023 grand list.
The exemption shall expire when the motor vehicle ceases to be used
by or for the disabled individual or when the vehicle is sold, transferred
or not used as intended for the exemption in this article.