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General Assembly Raised Bill No. 1183
January Session, 2025
LCO No. 3506
Referred to Committee on PLANNING AND DEVELOPMENT
Introduced by:
(PD)
AN ACT CONCERNING PERSONAL PROPERTY TAX EXEMPTIONS
FOR MOTOR VEHICLES USED EXCLUSIVELY FOR FARMING.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Subsection (a) of section 12-91 of the general statutes is 1
repealed and the following is substituted in lieu thereof (Effective October 2
1, 2025): 3
(a) [All] Any (1) farm machinery, [except] including motor vehicles, 4
as defined in section 14-1, to the assessed value of one hundred 5
thousand dollars, [any] and (2) horse or pony, that is actually and 6
exclusively used in farming, as defined in section 1-1, when owned and 7
kept in this state by, or when held in trust for, any farmer or group of 8
farmers operating as a unit, a partnership or a corporation, a majority of 9
the stock of which corporation is held by members of a family actively 10
engaged in farm operations, shall be exempt from local property 11
taxation; provided each such farmer, whether operating individually or 12
as one of a group, partnership or corporation, shall qualify for such 13
exemption in accordance with the standards set forth in subsection (d) 14
of this section for the assessment year for which such exemption is 15
Raised Bill No. 1183
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sought. Only one such exemption shall be allowed to each such farmer, 16
group of farmers, partnership or corporation. Subdivision (38) of section 17
12-81 shall not apply to any person, group, partnership or corporation 18
receiving the exemption provided for in this subsection. 19
This act shall take effect as follows and shall amend the following
sections:
Section 1 October 1, 2025 12-91(a)
Statement of Purpose:
To make certain motor vehicles used exclusively for farming eligible for
personal property tax exemptions.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
underlined.]