TOWN – LOCAL OPTION – EXEMPTION FOR MOTOR VEHICLES MODIFIED
FOR DISABLED PERSONS
Local ordnance was adopted on November 2, 2005 to provide an exemption from personal property tax for certain modified disabled-accessible motor vehicles, owned by such disabled person or his or her parent, that are used primarily for the transportation of disabled persons. Modified is defined as any production motor vehicle that has been altered or reconfigured, or has undergone mechanical or structural changes, that is not used for commercial purposes, which permits an individual with a disability to safely drive or ride as a passenger. Application along with documentation listing type of modifications made to vehicle is required. Effective 2006 grand list.
Filing: Before October 1 of any assessment year