“While every tax exemption means that the state is forgoing the collection of revenue it would otherwise receive, the choices this state makes about what to tax and what to exempt from tax are a reflection of the state’s values," Kathy Flaherty, executive director of the Connecticut Legal Rights Project, wrote in testimony submitted to the finance committee. “This state should value supporting people being able to stay in their homes and do the physical modifications necessary so that people can age in place, or that younger disabled people will have more options about where to live.”