Connecticut General Statutes (Tax)

Conn. Gen. Stat. § 12-92

Proofs to be filed by blind

Official textcga.ct.gov
No individual shall receive any exemption to which he is entitled by subdivision (17) of section 12-81 until he or his authorized agent or attorney has given proof satisfactory to the board of assessors that he is blind. No such blind person, not a resident of a town in which he is seeking exemption, shall receive the exemption to which he is entitled by said subdivision (17) until he has complied with the provisions of section 12-94. For the purposes of subdivision (17) of section 12-81 and this section, blindness shall be defined to mean total and permanent loss of sight in both eyes or reduction in vision so that the central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or, if visual acuity is greater than 20/200, it is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than twenty degrees.

(1949 Rev., S. 1765; 1951, S. 1059d, 1060d; 1961, P.A. 221.)

History: 1961 act redefined blindness.

See Sec. 12-81j re additional exemption for blind persons.

See Sec. 12-127 re abatement or refund of taxes upon proof of exempt status.

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In this chapter (40 sections)
  1. 12-81r · Municipal option to abate or forgive taxes or fix assessment…
  2. 12-81s · Municipal option to exempt commercial fishing apparatus
  3. 12-81t · Municipal option to abate property taxes on information…
  4. 12-81u · Municipal option to abate property taxes on property of…
  5. 12-81v · Municipal option to abate taxes on property of electric…
  6. 12-81w · Municipal option to abate or exempt a portion of property…
  7. 12-81x · Municipal option to abate taxes of surviving spouse of police…
  8. 12-81y · Municipal option to abate property taxes on school buses
  9. 12-81z · Municipal option to abate taxes on property of nonstock…
  10. 12-82 · Exemptions of veterans of allied services of First World War
  11. 12-85 · Veterans' exemptions, residence and record ownership…
  12. 12-86 · Termination date of Second World War
  13. 12-87 · Additional report. Property, when taxable
  14. 12-87a · Quadrennial property tax exemption statements; extension of…
  15. 12-88 · When property otherwise taxable may be completely or partially…
  16. 12-88a · Application of property tax to real property acquired by a…
  17. 12-89 · Assessors or boards of assessors to determine exemptions
  18. 12-89a · Certain organizations may be required by assessor to submit…
  19. 12-90 · Limitation on number of exemptions allowed
  20. 12-91 · Exemption for farm machinery, horses or ponies. Additional…
  21. 12-92 · Proofs to be filed by blind
  22. 12-93 · Veterans' exemptions; proof of claim
  23. 12-93a · Allowance of veterans' property tax exemptions in relation to…
  24. 12-94 · Exemptions of servicemen, veterans and their relatives, blind…
  25. 12-94a · State reimbursement in lieu of tax revenue from totally…
  26. 12-94d · Payment in lieu of tax revenue from electric generation…
  27. 12-94e · Municipal option to grant certain previously waived exemptions
  28. 12-95 · Exemption only on submission of evidence
  29. 12-95a · Exemption of merchandise in transit in warehouses
  30. 12-96 · Exemptions of tree plantations of not less than twenty-five…
  31. 12-97 · Taxation of timber land of more than ten years' growth.…
  32. 12-98 · Classification of land stocked with trees not more than ten…
  33. 12-99 · Grounds for cancellation of classification. Taxation after…
  34. 12-100 · Material cut for domestic use exempted from yield tax
  35. 12-101 · Due date and collection of tax
  36. 12-102 · Taxing of woodland
  37. 12-103 · Appeals
  38. 12-107a · Declaration of policy
  39. 12-107b · Definitions
  40. 12-107c · Classification of land as farm land
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