Connecticut

Maritime Heritage Land (PA 490)

State: 

Year: 

Record ID: 
CT007_PA18
Eligible Land Uses: 
Other Land Uses
Description of Other Land Uses: 
Maritime heritage land, defined as waterfront real property owned by commercial lobster fishermen, is included in the program.
Method of Preferential Treatment : 
Current Use Valuation
Description of Method of Preferential Treatment: 
The present true and actual value of land classified as farm land, forest land, open space land, or maritime heritage land is based upon its current use without regard to neighborhood land use of a more intensive nature, provided that the present true and actual value of open space land is less than it would be if it comprised a part of a tract of land classified as farm land.
Is There a Penalty for Change of Use?: 
Yes
Description of Penalty: 
If the owner sells, transfers or changes the use of the land within 10 years from the time of classification of such land, a conveyance tax is levied applicable to the total sales price of such land, or, in the case of a change of use without sale, the fair market value of the property as determined by the assessor in conjunction with the most recent revaluation. The tax is 10% of sales or fair market price if the transfer or change in use occurs within the 1st year of classification and decreases by 1% per year. No conveyance tax is imposed following the end of the 10th year of classification as maritime land.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Eligibility Criteria: 
Income Production
Prior Year's Land Use
Multi-Year Commitment
Plot/Land Size Criteria: 
None
Location Criteria: 
None
Income Production Criteria: 
Fishermen who own qualifying maritime heritage property must derive at least 50% of their adjusted gross income, as determined by their federal income tax returns, from commercial lobster fishing.
Prerequisite Designation or Certification Criteria: 
None
Management Plan Criteria: 
None
Prior Years' Land Use Criteria: 
Waterfront property can only receive classification as qualifying maritime heritage land if it was used for commercial lobstering purposes in the tax year immediately prior to the owner’s application for preferential assessment.
Multi-Year Commitment Criteria: 
While property owners do not have to sign a multi-year agreement, a conveyance tax is levied if the owner sells or changes the use of property within the first 10 years of maritime classification.
Other Eligibility Requirements Criteria: 
None
Source State Statutes: 
Conn. Gen. Stat. § 12-63; Conn. Gen. Stat. § 12-107a ~ 12-107b; Conn. Gen. Stat. § 12-107g; Conn. Gen. Stat. § 12-504a; Conn. Gen. Stat. § 12-504e (in effect for 2018)
Source Web Page: 
Connecticut Department of Agriculture, Public Act 490- The Basics (n.d.)
[https://portal.ct.gov/DOAG/Commissioner/Commissioner/Public-Act-490---The-Basics Accessed 12/12/2019]
View Archived Source

Revision Type: 

Revision Notes: 

12/12/19 MT verified
03/20/2019 PH created 2018 record
12/19/18 cc ok
6/5/2018 SAH checked
12/4/17 MP verified
5/22/17 JG updated
5/6/16 AL updated
2/12/16 AL created
1/26/15-Ll-2014 record complete- leg changes have no impact on record

Open Space Land (PA 490)

State: 

Year: 

Record ID: 
CT006_PA18
Eligible Land Uses: 
Conservation/Open Space
Other Land Uses
Description of Other Land Uses: 
Golf courses receive preferential valuation when they are classified as open space.
Method of Preferential Treatment : 
Current Use Valuation
Description of Method of Preferential Treatment: 
The present true and actual value of land classified as farm land, forest land, open space land, or maritime heritage land is based upon its current use without regard to neighborhood land use of a more intensive nature, provided that the present true and actual value of open space land is less than it would be if it comprised a part of a tract of land classified as farm land.
Is There a Penalty for Change of Use?: 
Yes
Description of Penalty: 
If the owner sells, transfers or changes the land use within 10 years from the time of classification of such land, a conveyance tax is levied applicable to the total sales price of such land, or, in the case of a change of use without sale, the fair market value of the property as determined by the assessor in conjunction with the most recent revaluation. The tax is 10% of sales or fair market price if the transfer or change in use occurs within the 1st year of classification and decreases by 1% per year. No conveyance tax is imposed following the end of the 10th year of classification as open space land.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Eligibility Criteria: 
Plot/Land Size
Location
Prerequisite Designation or Certification
Multi-Year Commitment
Plot/Land Size Criteria: 
Localities may adopt size requirements that land must meet to be eligible for classification as open space.
Location Criteria: 
Land must be located in an area designated as open space by the planning commission of the locality pursuant to the locality’s Plan of Conservation and Development and approved by a majority vote of the legislative body of such locality.
Income Production Criteria: 
None
Prerequisite Designation or Certification Criteria: 
Land must be located in an area designated as open space by the planning commission of the locality pursuant to the locality’s Plan of Conservation and Development and approved by a majority vote of the legislative body of such locality.
Management Plan Criteria: 
None
Prior Years' Land Use Criteria: 
None
Multi-Year Commitment Criteria: 
While property owners do not have to sign a multi-year agreement, a conveyance tax is levied if the owner sells or changes the use of property within the first 10 years of open space classification.
Other Eligibility Requirements Criteria: 
None
Source State Statutes: 
Conn. Gen. Stat. § 12-63; Conn. Gen. Stat. § 12-107a ~ 12-107b; Conn. Gen. Stat. § 12-107e ~12-107f; Conn. Gen. Stat. § 12-504a; Conn. Gen. Stat. § 12-504e; Conn. Gen. Stat. § 22-4c (in effect for 2018)
Source Publication: 
Connecticut Department of Agriculture, Public Act 490- The Basics (n.d.)
[https://portal.ct.gov/DOAG/Commissioner/Commissioner/Public-Act-490---The-Basics Accessed 12/12/2019]
View Archived Source

Revision Type: 

Revision Notes: 

12/12/19 MT verified
03/19/2019 PH created 2018 record
12/19/18 cc ok
6/6/18 SAH checked
12/4/17 MP verified
7/25/17 JG updated
5/6/16 AL updated
2/1215 AL created
1/26/15-LL-2014 record complete-leg changes no impact on record

Long Term Forestry Commitment (10 Mill Program and Yield Tax)

State: 

Year: 

Record ID: 
CT005_PA18
Eligible Land Uses: 
Forest Land/Timber Production
Method of Preferential Treatment : 
Different Tax Rates
Other Method
Description of Method of Preferential Treatment: 
For forest land in the program, the tax rate is the local rate, up to 10 mills, and is imposed on the original value of the land, excluding the value of the timber. Timber when cut is subject to a yield tax. The yield tax is graduated yield tax beginning for yield taken in the first 10 years after classification at 2% of stumpage value, increasing 1% for each 10 year period after classification, up to 7% after 50 years. Upon participating in the program for 50 years, the land is re-assessed and the annual tax due shall not exceed the annual tax due for a similarly situated landowner under the state's other forest conservation program known as P.A. 490.
Is There a Penalty for Change of Use?: 
Yes
Description of Penalty: 
If land is not properly maintained, the classification is cancelled, a tax at the rate of five mills for each year the land was classified is imposed on the difference in value established at the time of classification and the valuation for future taxation.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Eligibility Criteria: 
Plot/Land Size
Multi-Year Commitment
Plot/Land Size Criteria: 
Woodland or land suitable for forest planting not less than 25 acres in area and not exceeding in value $100 per acre exclusive of the timber, may, upon application of the owner, be given special classification as forest land for purposes of taxation. When the value of the land alone exceeds $100 per acre, it is no longer classified as forest land.
Location Criteria: 
None
Income Production Criteria: 
None
Prerequisite Designation or Certification Criteria: 
None
Management Plan Criteria: 
None
Prior Years' Land Use Criteria: 
None
Multi-Year Commitment Criteria: 
Landowners make a 100-year commitment to preserving the land as forest and not commercially harvest the timber.
Other Eligibility Requirements Criteria: 
None
Source State Statutes: 
CT. Gen. Stat. § 12-96 ~ § 12-100 (in effect for 2018)

Revision Type: 

Revision Notes: 

12/12/19 MT verified
03/14/2019 PH created 2018 record
12/19/18 cc ok
6/5/18 SAH checked
12/4/17 MP verified
5/22/17 JG updated
5/6/16 AL updated
2/12/16 AL created
no legislative changes 2014, 5/19/15

LL-12/9/2014-2013 record complete-no leg changes

05/22/14-LL-copied record

12/13/20 cc verified
6/22/12 cc created program for all years

Forest Land Preservation (PA 490)

State: 

Year: 

Record ID: 
CT004_PA18
Eligible Land Uses: 
Forest Land/Timber Production
Method of Preferential Treatment : 
Current Use Valuation
Description of Method of Preferential Treatment: 
The present true and actual value of land classified as farm land, forest land, open space land, or maritime heritage land is based upon its current use without regard to neighborhood land use of a more intensive nature, provided that the present true and actual value of open space land is less than it would be if it comprised a part of a tract of land classified as farm land.
Is There a Penalty for Change of Use?: 
Yes
Description of Penalty: 
If the use of land classified as forest land is changed to a use other than its classified use, within the first 10 years of ownership, then an additional conveyance tax is applicable to the total fair market value of such land, as determined by the most recent revaluation. The tax is initially 10% of sale price if the transfer or change in use occurs within the first year of classification and decreases 1% per year each year until the 10 year period is achieved.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Eligibility Criteria: 
Plot/Land Size
Prerequisite Designation or Certification
Multi-Year Commitment
Plot/Land Size Criteria: 
Forest land must meet one of the following size requirements: (1) it consists of a single tract of land of 25 or more contiguous acres, which may exist in contiguous municipalities; (2) it consists of 2 or more tracts of land that add up to 25 acres or more, in which no single component tract consists of less than 10 acres; or (3) it is contiguous to a tract of land owned by the same taxpayer that is already classified as forest land. In addition, woodland or land suitable for forest planting consisting of 25 acres or more may be given special classification as forest land for purposes of taxation.
Location Criteria: 
None
Income Production Criteria: 
None
Prerequisite Designation or Certification Criteria: 
Forest land must be designated through the Forestry Division of the Connecticut Department of Environmental Protection using the services of a private certified forester.
Management Plan Criteria: 
None
Prior Years' Land Use Criteria: 
None
Multi-Year Commitment Criteria: 
Property owners do not have to sign an agreement or make a formal commitment, but they may be penalized if they sell their property or change its use within 10 years of the initial preferential classification.
Other Eligibility Requirements Criteria: 
None
Source State Statutes: 
Conn. Gen. Stat. § 12-63; Conn. Gen. Stat. §12-107a; Conn, Gen. Stat. §12-107b; Conn. Gen. Stat. §12-107d; Conn. Gen. Stat. §12-504a; Conn. Gen. Stat. §12-504e (in effect for 2018)
Source Publication: 
Connecticut Department of Agriculture, Public Act 490- The Basics (n.d.)
[https://portal.ct.gov/DOAG/Commissioner/Commissioner/Public-Act-490---The-Basics Accessed 12/12/2019]
View Archived Source

Connecticut Department of Energy and Environmental Protection, Examining Land for Classification as Forest Land (Revised 2014)
[http://www.ct.gov/deep/lib/deep/forestry/landowner_assistance/forestland_taxation/guidance_foresters_assessors.pdf Accessed 12/12/2019]
View Archived Source
Footnote: 
Alternatively, forest land may be taxed under the 10 Mills program. See that program for details. An owner of land seeking classification as forest land must 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 issues a report to the owner of the land which includes a description of the land, a description of the forest growth upon the land, a description of forest management activities recommended to be undertaken to maintain the land in a state of proper forest condition and such other information as the State Forester may require as measures of forest stocking, distribution and condition.

Revision Type: 

Revision Notes: 

12/12/19 MT verified
12/19/18 cc ok
6/5/18 SAH checked
12/4/17 MP verified
5/22/17 JG updated
5/6/16 AL updated
2/12/16 AL created
12/9/2014-2013 record complete-no leg change

05/22/14-LL-copied record
03/13/2019 PH created 2018 record
12/20/13 cc verified
6/22/12 cc broke into component parts
6/20/12 cc expanded penalty, def of open space; deleted state funding and §12-18a
3/21/12 GP no legislation changes for 10

Local Option Abatement of Taxes on Structures of Historical or Architectural Merit

State: 

Year: 

Record ID: 
CT003_PA18
Eligible Land Uses: 
Historic
Other Land Uses
Description of Other Land Uses: 
The preferential treatment is available only to structures of historical or architectural merit as determined by municipality or by local preservation or architectural body. To receive the preferential treatment, it must be shown, to the satisfaction of the municipality, that the current level of taxation is a material factor which threatens the continued existence of the structure, necessitating either its demolition or remodeling in a manner which destroys the historical or architectural value.
Method of Preferential Treatment : 
Full or Partial Exemption
Description of Method of Preferential Treatment: 
The preferential treatment is a partial or full abatement of real property taxes.
Is There a Penalty for Change of Use?: 
Yes
Description of Penalty: 
If, after taxes on the structure have been abated, the structure is demolished or remodeled in a way which destroys its architectural or historical value, the owner pays to the municipality an amount equal to the total amount of taxes which had been abated.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Eligibility Criteria: 
Prerequisite Designation or Certification
Other Eligibility Requirements
Plot/Land Size Criteria: 
none
Location Criteria: 
None
Income Production Criteria: 
None
Prerequisite Designation or Certification Criteria: 
Any municipality may determine which structures within its locality shall be available for classification as historically or architecturally meritorious, or it may delegate such determination to local private preservation or architectural bodies.
Management Plan Criteria: 
None
Prior Years' Land Use Criteria: 
None
Multi-Year Commitment Criteria: 
None
Other Eligibility Requirements Criteria: 
A tax abatement shall be available to the owners of real property which is so classified if it can be shown to the satisfaction of the municipality that the current level of taxation is a material factor which threatens the continued existence of the structure, necessitating either its demolition or remodeling in a manner which destroys the historical or architectural value.
Source State Statutes: 
Conn. Gen. Stat. §12-127a (in effect for 2018)
Data Collection Notes: 
2014 no legislative changes 5/19/15 Note: LL included info from "other eligibility requirements" in "description of other eligible land" since "other requirements" doesn't show up.

Revision Type: 

Revision By: 
Geoff
Revision Notes: 

12/12/19 MT verified
03/13/2019 PH created 2018 record
12/19/18 cc ok
6/5/18 SAH checked
12/4/17 MP verified
5/22/17 JG updated
5/6/16 AL updated
2/12/16 AL created
6/12/12 cc verified
6/12/12 GP created

Local Option Farm Abatement

State: 

Year: 

Record ID: 
CT002_PA18
Eligible Land Uses: 
Agricultural/Farmland
Other Land Uses
Description of Other Land Uses: 
In addition to various agricultural uses, eligible lands also include commercial lobstering businesses operated on maritime heritage land. The municipality may include in the abatement any building for seasonal residential use by workers in an orchard which is adjacent to edible fruit orchard, but the abatement may not include any residence of the person receiving the abatement.
Method of Preferential Treatment : 
Full or Partial Exemption
Description of Method of Preferential Treatment: 
At local option, the municipality may abate up to 50% of the property taxes.
Is There a Penalty for Change of Use?: 
Yes
Description of Penalty: 
A municipality may establish a recapture in the event of sale provided that the recapture does not exceed the original amount of taxes abated and may not go back further than 10 years.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Eligibility Criteria: 
No Criteria
Plot/Land Size Criteria: 
None
Location Criteria: 
None
Income Production Criteria: 
None
Prerequisite Designation or Certification Criteria: 
None
Management Plan Criteria: 
None
Prior Years' Land Use Criteria: 
None
Multi-Year Commitment Criteria: 
None
Other Eligibility Requirements Criteria: 
None
Source State Statutes: 
Ct. Gen. Stat. §12-81m (in effect 2018)

Revision Type: 

Revision By: 
Cathy
Revision Notes: 

12/12/19 MT verified
6/5/18 SAH checked
12/4/17 MP verified
5/22/17 JG updated
5/6/16 AL updated
2/12/16 AL duplicated
2014 record complete, no legislative changes 5/19/14

2013-record complete-no leg changes-8/20/14

12/20/13 cc verified
6/20/12 cc added recapture provisions, local funding
6/15/11 CC added program
8/28/11 cc verified and did prior years

Farmland Preservation (PA 490)

State: 

Year: 

Record ID: 
CT001_PA18
Eligible Land Uses: 
Agricultural/Farmland
Other Land Uses
Description of Other Land Uses: 
The state provides broad definitions of agriculture to be used for consultation when assessors are determining whether a parcel is eligible. In addition to cropland, it also includes, but is not limited to, woodland, wasteland, orchards, and pastureland.
Method of Preferential Treatment : 
Current Use Valuation
Description of Method of Preferential Treatment: 
The present true and actual value of land classified as farm land is based upon its current use without regard to neighborhood land use of a more intensive nature, provided that the present true and actual value of open space land is less than it would be if it comprised a part of a tract of land classified as farm land.
Is There a Penalty for Change of Use?: 
Yes
Description of Penalty: 
If the owner sells, transfers or changes the use of farm land within 10 years from the time of the acquisition of the title to such land or from the time of classification of such land as farm land, whichever is earlier, a conveyance tax is levied applicable to the total sales price of such land, or, in the case of a change of use without sale, the fair market value of the property as determined by the assessor in conjunction with the most recent revaluation. The tax is 10% of sales or fair market price if the transfer or change in use occurs within the 1st year of ownership or classification and decreases 1% per year. No conveyance tax is imposed following the end of the 10th year of ownership or classification as farm land.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Eligibility Criteria: 
Multi-Year Commitment
Plot/Land Size Criteria: 
None
Location Criteria: 
None
Income Production Criteria: 
None
Prerequisite Designation or Certification Criteria: 
None
Management Plan Criteria: 
None
Prior Years' Land Use Criteria: 
None
Multi-Year Commitment Criteria: 
While property owners do not have to sign a multi-year agreement, a conveyance tax is levied if the owner sells or changes the use of property within the first 10 years of ownership or farm land classification.
Other Eligibility Requirements Criteria: 
None
Source State Statutes: 
Conn. Gen. Stat. § 1-1(q);
Conn. Gen. Stat. § 12-63;
Conn. Gen. Stat. § 12-107a ~ 12-107c ;
Conn. Gen. Stat. § 12-504a;
Conn. Gen. Stat. § 12-504e;
Conn. Gen. Stat. § 22-4c (in effect for 2018)
Source Publication: 
Connecticut Department of Agriculture, Public Act 490- The Basics (n.d.)
[https://portal.ct.gov/DOAG/Commissioner/Commissioner/Public-Act-490---The-Basics Accessed 12/12/2019]
View Archived Source
Footnote: 
The assessor determines whether land is farm land. While no specific requirements are set, the assessors, in determining whether such land is farm land, shall take into account, among other things, the acreage of such land, the portion thereof in actual use for farming or agricultural operations, the productivity of such land, the gross income derived therefrom, the nature and value of the equipment used in connection therewith, and the extent to which the tracts comprising such land are contiguous. The Commissioner of Agriculture may provide an advisory opinion, upon request of any municipality, state agency, tax assessor or any landowner, regarding classification of land as farm land.

Revision Type: 

Revision Notes: 

12/12/19 MT verified
03/13/2019 PH created 2018 record
12/19/18 cc ok
6/5/18 SAH checked
12/4/17 MP verified
5/22/17 JG updated
5/6/16 AL updated
2/12/16 AL duplicated
1/26/2015-2014 record complete-leg changes have no impact

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