Sec. 12-93a. Allowance of veterans' property tax exemptions in relation to a residential dwelling on leased land and certain vehicles.
Sec. 12-93a. Allowance of veterans' property tax exemptions in relation to a
residential dwelling on leased land and certain vehicles. (a) Any person entitled to
an exemption from property tax in accordance with any provision of subdivisions (19)
to (26), inclusive, of section 12-81 who is the owner of a residential dwelling on leased
land, including any such person who is a sublessee under terms of the lease, shall be
entitled to claim such exemption in respect to the assessment of the dwelling for purposes
of the property tax, provided (1) the dwelling is such person's principal place of residence, (2) such lease or sublease requires that such person as the lessee or sublessee,
whichever is applicable, pay all property taxes related to the dwelling and (3) such lease
or sublease is recorded in the land records of the town.
(b) Any person entitled to an exemption from property tax in accordance with the
provisions of subdivisions (19) to (26), inclusive, of section 12-81 shall be entitled to
claim such exemption with respect to the assessment of a motor vehicle that is leased
by such person. Notwithstanding the provisions of this chapter, any person claiming the
exemption under this section for a leased motor vehicle shall be entitled to a refund of
tax paid with respect to such vehicle whether such tax was paid by the lessee or by the
lessor pursuant to the terms of the lease. Such refund shall equal the amount of such
person's exemption multiplied by the applicable mill rate. Any such person claiming
the exemption for a leased vehicle under this subdivision for any assessment year shall,
not later than the thirty-first day of December next following the assessment year during
which the tax for such leased vehicle has been paid, file with the assessor or board of
assessors, in the town in which such motor vehicle tax has been paid, written application
claiming such exemption on a form approved for such purpose by such assessor or board.
Upon approving such person's exemption claim, the assessor shall certify the amount
of refund to which the applicant is entitled and shall notify the tax collector of such
amount. The tax collector shall refer such certification to the board of selectmen in a
town or to the corresponding authority in any other municipality. Upon receipt of such
certification, the selectmen or such other authority shall draw an order on the Treasurer
in favor of such person for the amount of refund so certified. Failure to file such application as prescribed in this subsection with respect to any assessment year shall constitute
a waiver of the right to such exemption for such assessment year.
(P.A. 81-58, S. 1, 4; P.A. 03-269, S. 6.)
History: P.A. 81-58 effective April 28, 1981, and applicable in any municipality to the assessment year commencing
October 1, 1981, and each assessment year thereafter; P.A. 03-269 designated existing provisions as Subsec. (a) and added
new Subsec. (b) re leased vehicles, effective October 1, 2003, and applicable to assessment years commencing on or after
that date.