Exemption Programs The Statutes of the State of Connecticut provide for exemptions to property assessments. These include property that is entirely exempt from taxation and exemptions that provide partial tax relief. Section §12-81 is the complete listing of exempt property and exemptions. Federal, State and Municipal property is exempt from local property taxation. Non-profit property used for scientific, educational, literary, historical or charitable purposes must file and request a tax exemption based on the use of the property. Churches and associated properties of religious organizations are entirely exempt from taxation as long as they are being used for their prescribed purposes.  Click here for exemption request form Veterans, including certain spouses and children, Blind, Elderly and Disabled  persons are also eligible for total or partial exemptions. (§12-81) Personal property belonging to an individual is entirely exempt from taxation. Manufacturers’ inventory, air pollution equipment and structures, wholesale and retail business inventory, solar heating or cooling systems are all exempt from taxation. Manufacturing facilities in a distressed municipality or a targeted investment community (Hartford is included) are eligible for exemptions if they are substantially renovated or expanded or in an enterprise zone. This exemption is subject to approval of the Commissioner of Economic and Community Development and would allow for an 80% reduction in the assessment for a period of five years. New machinery and equipment that is installed in a manufacturing facility or as part of a technological upgrade is entitled to a 100% exemption for five years subject to the same approval.  Click here for information Certain commercial motor vehicles used to transport freight for hire and in excess of 26,000 pounds are eligible for a five-year exemption on their assessment. Documentation and forms must be filed with the Assessor’s Office. §12-81(74)  Click here for the form