Any municipality, upon approval by its legislative body, may provide an exemption from property tax of property subject to taxation under chapter 208 of a business which offers child care services, as described in section 19a-77 , to residents of the municipality, provided such business is not regularly engaged in the construction or operation of child care centers, group child care homes or family child care homes. Such exemption shall be in the amount of (1) up to one hundred per cent of the assessed value of the property of the business used in providing child care services; and (2) up to ten per cent of the balance of the assessed value of the property of the business.
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