Farm, Forest and Open Space Land - Public Act 490
In 1963 the Connecticut General Assembly passed Public Act 490 in the interest of preserving farm, forest and open space land.
Factors to be considered when applying for farm land classification are acreage, portion of property used for farming, productivity of the land, gross income derived from farming, and nature and value of equipment used. The assessor determines whether the property is eligible to receive farm land classification.
M-28 Farm Machinery, Horses, Ponies and Farm Buildings
M-29 Farm Land
To qualify for forest land classification, a tract or tracts of land must aggregate twenty five acres or more and conform to standards established by the State Forester. The applicant must first employ a certified state forester to determine that the land meets the state standards and get a certified forester’s report. The landowner must file the report with the assessor’s office and also apply to the assessor to have the land classified by October 1.
M-39 Forest Land
The open space classification is a local option. Any vacant land is eligible for this classification, and any improved property is eligible for land in excess of what is required by zoning. Once land is designated as open space it must remain as such for a period of ten years. If the property is sold or changed in any way before the ten years are up, a penalty will be applied at the time of declassification. The filing period for this program is between September 1 and October 31, and December 31 in a revaluation year.
M 30 Open Space