PA-490 Land Classification

APPLICANT FILING INFORMATION: APPLICATION TO THE ASSESSOR FOR CLASSIFICATION OF LAND AS FARM LAND The term "farm land" means any tract or tracts of land, including woodland and wasteland, constituting a farm unit. In determining whether land is farm land, the 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. An application for farm land classification must be filed on this form, as prescribed by the Commissioner of the Department of Agriculture, pursuant to §12‐107c (b) of the Connecticut General Statutes. The property owner (or owners) must complete this form and file it with the assessor of the town where the farm land is situated. If there is more than one owner, each must sign the application. The filing period is between September 1st and October 31st, except in a year in which a revaluation of all real property is effective, in which case the filing deadline is December 30th. Failure to file in the proper manner and form is considered a waiver of the classification under §12‐107c(c) of the Connecticut General Statutes. A separate application must be filed for each parcel of land. You are responsible for contacting the assessor to update your application if there is a change in use, acreage or ownership of this property after the assessor approves its classification. If there is a change of use or a sale 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 (§12‐504a through §2‐504e, inclusive, of the Connecticut General Statutes). Please be advised that the assessor may require information in addition to that contained in this application in order to make a determination regarding classification.

APPLICANT FILING INFORMATION: APPLICATION TO THE ASSESSOR FOR CLASSIFICATION OF LAND AS FOREST LAND An application for forest land classification must be filed on this form, as prescribed by the assessor and approved by the Commissioner of the Department of Energy & Environmental Protection, pursuant to §12-107d(f) of the Connecticut General Statutes, as amended. The property owner must complete this form and file it with the assessor of the town where the forest land is situated. If there is more than one owner, each must sign the application. This application must be filed between September 1st and October 31st, except in a year in which a revaluation of all real property is effective in the town, in which case the filing deadline is December 30th. On and after July 1, 2004, assessors can grant classification only with respect to forest land for which a Certified Forester has issued a report determining that your land conforms to the standards of forest stocking, distribution and condition established by the State Forester. Assessors cannot grant classification with respect to land that has not been examined by a Certified Forester and listed in the Certified Forester’s Report as meeting these qualifications. The date of the Certified Forester’s Report must be no later than October first of the year the classification is requested from the assessor. A Certified Forester can charge you a fee to examine your land and determine if it conforms to the standards established by the State Forester. The fee cannot be contingent upon or otherwise influenced by the qualification of the land as forest land for property tax classification purposes. Assessors do 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 by accessing the Department’s website at www.ct.gov/deep/forestry and entering ”Certified Forester” in the search box or key www.ct.gov/deep/forestpractitionerdirectory. . The notation “490” next to a Certified Forester’s name indicates that he or she is qualified to examine land for forest land classification purposes. Failure to file in the proper manner and form shall be considered a waiver of the right to such classification under §12-107d(h) of the Connecticut General Statutes, as amended. You are responsible for contacting the assessor to update your application if there is a change in use, acreage or ownership of this land after the assessor approves its classification. Any person who acquires title as a result of an excepted transfer shall notify the assessor and shall submit a Certified Forester’s Report, if such Report has not been submitted within ten years prior to the date of the change of ownership. 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 (§12-504a through §12-504e, inclusive, of the Connecticut General Statutes). Please be advised that the assessor may require information in addition to that contained in this application in order to make a determination regarding classification.