Which category does the exemption code §12-81(55) relate to?

The exemption code §12-81(55) specifically pertains to totally disabled individuals in Connecticut. This code is part of a broader set of statutory provisions that provide tax relief to individuals who meet certain criteria regarding their disability status. In this context, the exemption is designed to alleviate some of the financial burdens faced by those who are totally disabled, recognizing the challenges that accompany such a status.

Understanding this exemption is crucial for municipal assessors as they navigate the various relief programs available to residents. Each category of exemption serves a different demographic and is designed to address particular needs within the community, which helps ensure equitable taxation and supports vulnerable populations. Therefore, recognizing that §12-81(55) is aimed at totally disabled individuals allows assessors to effectively apply local tax relief measures to the eligible residents.