Public Act 490

All applications for PA 490 Farm, Forest and Open Space classifications must be filed between September 1st and October 31st.

No extensions are to be made, except in a revaluation year, when the applications must be filed no later than December 30th.

Applications are available in the Assessor's Office and on the Assessor's website.

Public Act 490 is Connecticut's law (Connecticut General Statutes Sections 12-107a through 107-f) that allows Farm, Forest, and Open Space land to be assessed at the use value rather than the fair market or highest and best use value (as determined by the property's most recent "fair market value" revaluation) for purposes of local property taxation. This act helps to preserve an agricultural, forest and natural resource land base in Connecticut.

Note: If there is more than one (1) owner, each owner must sign the application.

Property owners are responsible for contacting the Assessor to update the Farm, Forest or Open Space applications if there is a change in use, acreage or ownership of the land after the assessor approves a classification.

If there is a change of use or a sale or transfer of the classified land, the classification ceases (pursuant to §12‐504h of the Connecticut General Statutes) and you may be liable for an additional conveyance tax. Please review the attached copies of the statutes concerning the imposition of this tax attached to the application for which you are applying.

FARM:

Sec. 12-107c. Classification of land as farm land. (a) An owner of land may apply for its classification as farm land on any grand list of a municipality by filing a written application for such classification with the assessor thereof not earlier than thirty days before or later than thirty days after the assessment date, provided in a year in which a revaluation of all real property in accordance with section 12-62 becomes effective such application may be filed not later than ninety days after such assessment date. The assessor shall determine whether such land is farm land and, if such assessor determines that it is farm land, he or she shall classify and include it as such on the grand list. In determining whether such land is farm land, such assessor 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.

A separate application must be filed for each parcel of land.

FOREST:

To be eligible for Forest Land, a new qualified Foresters Report must be completed and issued by October 1st of that Grand List Year. This report must be attached to the completed application and filed with the Assessor by October 31st. There is no extension for filing the Forester's Report during a revaluation year.

Please note: Foresters Certifications MUST be dated by October 1. No exceptions.

The Assessor does not maintain a listing of Certified Foresters, you may obtain one by calling or visiting the Department of Energy and Environmental Protection at (860)-424-3837.

Directory of Certified Forester's Note: "490" next to a Certified Forester's name indicates they are qualified to examine the land for forest land classifications.

Sec. 12-107b. Classification of land as forest land. 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.

Connecticut Forest & Park Association

OPEN SPACE:

Classification of land as Open Space land is a local legislative option enacted by the Town of New Hartford Planning & Zoning Commission, which was approved at a Special Town Meeting on April 9, 1981. "Open Space" is not offered in every town within the State of Connecticut. Open Space in New Hartford is assessed at 25% of the value of excess acreage as determined in a year of revaluation. The Town of New Hartford offers an Open Space classification for all areas within the Town of New Hartford in residential zones that meet the following criteria:

1. Any such area must be part of a parcel which is at least twice the minimum building lot size required for that zone.

2. Only that part of such a parcel which exceeds such minimum building lot size will be designated as "Open Space".

3. Contiguous parcels, under the same title may be aggregated and treated as one parcel for such purposes. No aggregation shall be permissible with respect to subdivisions.

(Please see the Open Space document attached below.)

The term "open space land" means any area of land, including forest land, land designated as wetland under §22a‐30 of the Connecticut General Statutes and not excluding farm land, the preservation or restriction of the use of which would (1) maintain and enhance the conservation of natural or scenic resources, (2) protect natural streams or water supply, (3) promote conservation of soils, wetlands, beaches or tidal marshes, (4) enhance the value to the public of abutting or neighboring parks, forests, wildlife preserves, nature reservations or sanctuaries or other open spaces, (5) enhance public recreation opportunities, (6) preserve historic sites or (7) promote orderly urban or suburban development.

Connecticut Farm Bureau - PA 490

Copies of the PA 490 Connecticut Farm Bureau Guide can be purchased in the Assessor's office or online at the link above. The PA 490 Guide is intended to provide an overview of PA 490 for landowners, assessors, government officials, and other wanting to understand how this law is applied.

PA 490 Farm Application

PA 490 Forest Application

PA 490 Open Space Application