[Adopted 6-2-1998]
There is hereby created, pursuant to C.G.S. § 12-81c
and within the limits set forth therein, an exemption from personal
property taxation for any approved ambulance-type motor vehicle used
exclusively for the purpose of transporting any medically incapacitated
individual, as the term is intended and defined by the Legislature,
except any such vehicle used to transport any such individual for
hire.
As used in this article, the following terms shall mean as follows:
Any motor vehicle specially equipped with adaptive equipment
and/or modified for the purpose of facilitating the transporting of
one or more medically incapacitated individuals.
Any person with medical conditions that functionally limit
one or more major life functions and whose medical conditions require
the special adaptive equipment or vehicle modifications intended by
the Legislature in its definition of "ambulance-type vehicle" in order
for said person to be transported by another.
The motor vehicle must be used for and devoted solely to
the purpose of transporting one or more medically incapacitated individuals
and their personal service assistant(s) or family member(s). The term
does not mean a motor vehicle that is used partly for said purpose
and partly for other purposes.
In addition to the value associated with any medically necessary
modifications and any installation of medically necessary adaptive
equipment, the assessed value of the motor vehicle with standard equipment
shall be exempt from taxation when such type of motor vehicle is required
in order to accomplish said modifications or to install said equipment.
The value of any cosmetic, luxury, recreational, or other optional
equipment that increases the base value of the vehicle but is not
reasonably necessary for the modification of the vehicle or installation
of the adaptive transportation equipment shall not be exempt from
taxation.
The Assessor shall require written documentation signed by one
of the individuals listed below verifying that the modifications to
the motor vehicle, the installation of the adaptive transportation
equipment therein, and all other value for which exemption is claimed
are medically necessary to permit the medically incapacitated individual
to be transported in said vehicle. Such documentation can be provided
by any of the following individuals approved by the state or federal
government: licensed health care professional, rehabilitation counselor
or the like. Any such exemption shall expire when the vehicle is sold
or gifted.
Application for the exemption permitted by this article shall
be filed annually with the Assessor, in such manner and including
such information as required by the Assessor to establish eligibility,
not later than January 31 following the assessment date with respect
to which such exemption is claimed. For vehicles purchased on or after
October 2 and on or before July 31 of the assessment year for which
such exemption is requested, said application shall be made not later
than 30 days after such purchase. Applications for exemption relative
to the assessment year which commences on October 1, 1997, shall be
made not later than 30 days following the effective date of this article.
This article shall become effective and first applicable to
the assessment year which commences October 1, 1997.
