One hundred percent of the assessed value of
one motor vehicle owned by any veteran with a condition of disability
enabling such veteran to qualify for the exemption from property tax
allowed under Subdivision 20 or Subdivision 21 of Section 12-81 of
the Connecticut General Statutes, as the same may have been in effect
on June 25, 1985, shall be exempt from personal property tax, provided
that such motor vehicle must be specially equipped for purposes of
adapting its use to the disability of such veteran.
Such exemption shall be applicable to the assessment
year commencing October 1, 1985, and each assessment year thereafter.