§ 2-140. Exemption from personal property taxation for certain ambulance-type motor vehicles.

(a)

There is hereby created, pursuant to Section 12-81c of the Connecticut General Statutes, and within the limits set forth in this section, an exemption for 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 individual for hire.

(b)

As used in this section, the following terms shall mean as follows:

(1)

Ambulance-type vehicle. Any motor vehicle specially equipped with adaptive transportation equipment or modified for the purpose of transporting any medically incapacitated individual. Such adaptive transportation equipment or modifications include but are not limited to the installation of wheelchair lifts or ramps, stretchers, beds or special seating, raised roofs with roll-bar systems, wheelchair tiedown and occupant restraint systems, hand controls, power seats, raised doors, special control stations, dropped floors, kneeling systems, alerting warning systems, reduced effort systems, or the provision of special braking or accelerating mechanisms to permit operation of the vehicle by a medically incapacitated individual, or the installation of other such devices and mechanisms necessary to permit a medically incapacitated individual to use or operate a motor vehicle.

(2)

Medically incapacitated individual. Any person with medical conditions that functionally limit one or more major life functions and whose medical conditions require the special adaptive transportation equipment or modifications referenced in the definition of "ambulance-type vehicle" in order for said person to be transported in said ambulance-type vehicle by himself or herself, or by another.

(3)

Used exclusively. The term "used exclusively" means that 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.

(c)

Base value of vehicle eligible for exemption from taxation. In addition to the value associated with any medically necessary modifications and the installation of medically necessary adaptive transportation 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.

(d)

Medical documentation and expiration of exemption. The assessor shall require written and signed documentation 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 use 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, adaptive transportation equipment company, or motor vehicle department official. Any such exemption shall expire when the vehicle is sold.

(e)

Applications for the exemption permitted by this section shall be filed annually with the assessor of the city, 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 thirty (30) days after such purchase. Applications for exemption relative to the assessment year which commences on October 1, 1996, shall be made not later than thirty (30) days following the effective date of this section.

(f)

This section shall become effective and first applicable to the assessment year which commences October 1, 1996.

(Ord. of 9-10-97)