Exemptions can only be granted for the current Grand List year.
The BAA may grant exemptions to disabled veterans whose proof of disability was not filed by the October 1st deadline.
The BAA can also grant exemptions to the following property owners whose application for exemption the Assessor has denied:
· Any scientific, educational, literary, historical, charitable, agricultural, or cemetery organization that claims property tax exemption under provisions of CGS §12-81, and files a tax exempt statement with the Assessor or Board of Assessors (CGS §12-89).
· Any farmer or group of farmers applying for tax exemptions of farm machinery, horses or ponies owned in the state. (CGS §12-91)