Farm, Forest and Open Space Land - Public Act 490
LAND CLASSIFIED AS FARM, FOREST, OPEN SPACE, OR MARITIME HERITAGE LAND
SPECIAL USE ASSESSMENTS — CONNECTICUT "PA 490" PROGRAM
HISTORY
During its 1963 legislative session, Connecticut's General Assembly adopted the provisions of Public Act 63-490, to encourage the preservation of farm, forest or open space land "from conversion to more intensive uses as a result of economic pressures caused by the assessment thereof for purposes of property taxation". The classification of such land for preferential tax treatment is referenced as the "PA490" program to this day. In 2007 the state legislature added "the classification of land as maritime heritage land" to the list.
CONVEYANCE TAX, EXCEPTED TRANSFERS, TERMINATION
The classification of land classified as farm, forest, open space or maritime heritage land is personal to the owner and does not run with the land. Any time there is a change of ownership for any property that is classified as farm, forest, open space or maritime heritage land, a new application must be filed with the assessor. Change in use, sale, or transfer subject to conveyance tax penalty with first ten years.
RESOURCES
PA 490 — GUIDE — CONNECTICUT FARM BUREAU
FARM 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. Applications may be filed with the Assessor between September 1 and October 31.
Farm Land Classification Guidelines
M-28 Farm Machinery, Horses or Ponies
M-29 Farm Land
FOREST LAND
Connecticut General Statutes §12-107b.(2) defines, "The term “forest land” means any tract or tracts of land aggregating twenty-five acres or more in area bearing tree growth that conforms to the forest stocking, distribution and condition standards established by the State Forester pursuant to subsection (a) of section 12-107d, and consisting of (A) one tract of land of twenty-five or more contiguous acres, which acres may be in contiguous municipalities, (B) two or more tracts of land aggregating twenty-five acres or more in which no single component tract shall consist of less than ten acres, or (C) any tract of land which is contiguous to a tract owned by the same owner and has been classified as forest land pursuant to this section;"
Pursuant to the provisions of Connecticut General Statutes §12-107d. which states in part, "An owner of land seeking classification of such land as forest land shall employ a certified forester to examine the land to determine if it conforms to forest stocking, distribution and condition standards established by the State Forester." "If the certified forester determines that such land conforms to such standards, such forester shall issue a report to the owner of the land." The owner of land may apply for its classification as forest land by filing a written application with the Assessor. The application must be accompanied by a copy of the certified forester's report, which report must signed and dated not later than October 1. Applications may be filed with the Assessor between September 1 and October 31.
Classification of Land as Forest Land
M-39 Forest Land
OPEN SPACE
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. Applications may be filed with the Assessor between September 1 and October 31.
M-30 Open Space
FILING DEADLINE
Failure to file an application for classification of land as farm, forest, open space, or maritime heritage land by the prescribed deadline, October 31, shall be considered a waiver of the right to such classification on such assessment list.
Application deadlines are extended to December 31 in a year in which the revaluation of all real property becomes effective. The next town-wide revaluation will be effective for the October 1, 2027 assessment date. Applications for the 2027 Grand List, may be filed with the Assessor between September 1 and December 31, 2027.
