Town of West Hartford, CT Ambulance-Type Vehicle Tax Exemption

There is hereby created, pursuant to C.G.S. § 12-81c, an exemption from personal property taxation for:

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 payment;

(2)

Any property owned by a nonprofit ambulance company; and

(3)

Any motor vehicle adapted for use by a person with disabilities.

For purposes of this article, the following terms shall have the meanings indicated:

AMBULANCE-TYPE VEHICLE

Any motor vehicle specially equipped or 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.

MOTOR VEHICLE ADAPTED FOR USE BY A PERSON WITH DISABILITIES

The vehicle must be owned by, and used as the primary means of transportation for a person with disabilities. At a minimum the vehicle must be equipped with automatic transmission and full hand controls for the operation of gas and brakes. Modifications intended to render the vehicle more comfortable, but not necessary to permit it to be operated by its owner, shall not be sufficient to satisfy the requirements of this definition. The owner of the vehicle must present a valid Connecticut driver's license with restriction codes "C" - Mechanical Aid and "E" - Auto Transmission.

USED EXCLUSIVELY

The vehicle is used and devoted primarily and inherently for the purpose of transporting medically incapacitated individuals and does not mean vehicles used partly for transporting medically incapacitated individuals and partly for other purposes.

Applications for said exemption shall be filed with the Director of the Department of Assessments in such manner and including such information as required by the Board of Assessors, not later than November 1 following the assessment date with respect to which such exemption is claimed or for 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 120 days after such purchase. This article shall be applicable with respect to the assessment year which commenced October 1, 2000. Applications for exemptions relative to the assessment year which commenced on said October 1, 2000, shall be made not later than 30 days following the effective date of this article or, for vehicles purchased after said effective date but on or before July 31, 2001, not later than 30 days after such purchase.

[Amended 3-22-2022]