490 Farm & Forest
PLEASE ALWAYS READ TO THE BOTTOM OF THE INFORMATION PAGE.
PA-490 FARM & FOREST LAND APPLICATIONS
Applications for PA-490 Farm land & Forest classification must be filed between September 1st & October 31st. Please note: the Foresters Certification MUST be dated by October 1. Applications are available at the Assessor's Office and on this website. Failure to file in the proper manner and form shall be considered a waiver of the right to such classification under CGS 12-504a through CGS 12-504e, inclusive, of Connecticut General Statutes. You are responsible for contacting the assessor to update your Farm and/or Forest application if there is a change in use, acreage or ownership of this land after the assessor approves it's classification. (For a Farm or Forest application click on the link at the top of this page).
Note: If there is more than one (1) owner, EACH OWNER must sign the application.
The Assessor does not maintain a listing of Certified Foresters, but you can obtain one by calling the Department of Energy & Environmental Protection at (860) 424-3630 or accessing the department's website at www.ct.gov/deep/forestry and in the search box enter "Certified Forester" or key www.ct.gov/deep/lib/deep/forestry/forest practitioner certification/directry.pdf. Note, the notation "490" next to a Certified Forester's name indicates that he or she is qualified to examine land for forestland classification purposes.
Due to a change in legislation, PA14-33, it is important to read the back of the Farm or Forest application for specific details for filing and maintaining this special classification. Any questions or concerns should be directed to your local Assessor's Office, 860.489.2222
490 FARM BUILDING EXEMPTION
Filing period is October 1 through October 31 annually
The City of Torrington adopted a local ordinance for a property tax exemption for buildings used exclusively for farming, codes 187-30 through 33. Below is a list of standards which apply to this new exemption. However; for the most current information, always contact your Assessor's Office.
The purpose: To provide a property tax exemption for certain buildings used actually and exclusively in farming under the provisions of Connecticut General Statutes, Section 12-91 (c) to the extent of an assessed value of not more than fifty thousand dollars ($50,000) per building. This will assist in the on-going preservation of agricultural land.
Effective date: The effective date of this Ordinance shall be the Grand List of October 1, 2011.
Qualifications: Buildings qualified for an exemption under this Ordinance are:
a. any building used actually and exclusively in farming, as defined in Connecticut General Statutes, Section 1-1, and
b. such exemption shall not apply to the residence of such farmer or farmer on-site assistants.
Requirements/Provisions: The following requirements and provisions shall apply:
a. In order to qualify for a property tax exemption on farm buildings, such farmer *must apply annually within thirty days after the assessment date to the assessor on the forms prescribed by the Commissioner of Agriculture and include therewith a notarized affidavit certifying that such farmer derived at least fifteen thousand dollars ($15,000) in gross sales from such farming operation, or incurred at least fifteen thousand dollars ($15,000) in expenses related to such farming operation, with respect to the most recently completed taxable year of such farmer prior to the commencement of the assessment year for which such application is made. In addition, the Assessor may require a copy of the applicants Schedule F, for unincorporated farm business, Form 1120or 1120S for corporation/s, or Form 1065 for partnerships.
b. Failure to file such application in said completed manner and form within the time limit prescribed shall be considered a waiver of the right to such exemption for the assessment year.**
*Once approved for the exemption, applications will be mailed to you before the filing period in succeeding years.
**Please note, failure to provide requested form/s will result in an incomplete application and denial of the exemption. (For a Farm building application click on the link at the top of this page).