Conn. Gen. Stat. § 12-81oo

Any municipality may, upon approval by its legislative body or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, provide an exemption from property tax of not less than five per cent and not more than thirty-five per cent of the assessed value, for owner-occupied dwellings, including condominiums, as defined in section 47-68a , and units in a common interest community, as defined in section 47-202 , that are the primary residences of such owners and consist of not more than two units.