Public Act 490 Guide - CT.gov

SECTION 5: FARMLAND CLASSIFICATION
The question that is frequently asked, and one that
should be addressed and resolved early in the application
process is, “What is farming?” Because agriculture in
Connecticut is such a diverse and changing industry, it is
important to refer to the state definition of agriculture,
Connecticut General Statute 1-1q, in determining whether
land qualifies as farmland:
Except as otherwise specifically defined, the words
“agriculture” and “farming” shall include cultivation of the
soil, dairying, forestry, raising or harvesting any agricultural or
horticultural commodity, including the raising, shearing, feeding,
caring for, training and management of livestock, including
horses, bees, poultry, fur-bearing animals and wildlife, and
the raising or harvesting of oysters, clams, mussels, other
molluscan shellfish or fish; the operation, management,
conservation, improvement or maintenance of a farm and its
buildings, tools and equipment, or salvaging timber or cleared
land of brush or other debris left by a storm, as an incident to
such farming operations: the production or harvesting of
maple syrup or maple sugar, or any agricultural commodity,
including lumber, as an incident to ordinary farming operations
or the harvesting of mushrooms, the hatching of poultry,
or the construction, operation or maintenance of ditches,
canals, reservoirs or waterways used exclusively for farming
purposes; handling, planting, drying, packing, packaging,
processing, freezing, grading, storing or delivering to storage
or to market, or to a carrier for transportation to market, or for
direct sale any agricultural or horticultural commodity as an
incident to ordinary farming operations, or, in the case of fruits
and vegetables, as an incident to the preparation of such
fruits or vegetables for market or for direct sale. The term “farm”
includes farm buildings, and accessory buildings thereto,
nurseries, orchards, ranges, greenhouses, hoophouses and
other temporary structures or other structures used primarily
for the raising and, as an incident to ordinary farming operations,
the sale of agricultural or horticultural commodities.
The term “aquaculture” means the farming of the waters of the
state and tidal wetlands and the production of protein food,
including fish, oysters, clams, mussels, and other molluscan
shellfish, on leased, franchised and public underwater farmlands.
Nothing herein shall restrict the power of a local zoning
authority under Chapter 124.
In 2005, PA 05-160 “An Act Concerning the
Definition of Agricultural Operations” was passed.
This legislation allows the Connecticut Department
of Agriculture to provide an advisory opinion as to
what constitutes agriculture or farming, pursuant to
subsection (q) of §1-1 and regarding the classification
of land as farmland or open space pursuant to
§12-107b to §12-107f, inclusive. The Department of
Agriculture may provide such an advisory opinion at
the request of a municipality, state agency, assessor
or landowner.
THE FARM UNIT
CGS 12-107b defines the term “farmland” as any tract
or tracts of land, including woodland and wasteland, constituting
a farm unit. A farm unit is not defined, although the
general interpretation is something functioning as a whole
farming operation. CGS Section 12-107c provide that the
local assessor shall determine farmland for PA 490 purposes.
The PA 490 statute does not define agriculture, however,
agriculture as defined in CGS Section 1-1(q) is synonymous
with farmland. This definition has been challenged in the
courts and the courts have sided with the definition when
used for PA 490.
• Holloway Bros., Inc. v Town of Avon (1965)
• Johnson v. Board of Tax Review of the Town of Fairfield (1970)
Although woodland and wasteland could easily be
considered as non-productive to the farm operation,
the inclusion of these lands recognized that the vast
majority of Connecticut farms contain wetlands,
hedgerows, outcrops, stony pastures, and woodlands
as part of the landholding. Woodland and wetlands
contribute to environmental quality. The intent of
the legislation would not have been served by taxing
natural and unused areas within the farm at a
higher tax rate.
FACTORS TO CONSIDER IN PA 490
FARMLAND CLASSIFICATION
Often it may be necessary for an assessor to perform on
site visits. The assessor is directed to make the determination
if land is farmland by taking several items into account as
stated in CGS Section 12-107c:
In determining whether such land is farmland, 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.
Agriculture has changed a great deal over the past
forty plus years since PA 490 was enacted. While the basic
tenets of the act remain unchanged, fortunately the
definition of agriculture is more fluid and has been
amended from time to time to reflect the changing face
of Connecticut agriculture.
These factors should be taken into consideration when
determining farmland status, but no single factor should be
used as either confirmation or rejection for an application.
Assessors should look at all these factors and others as a
whole in determining PA 490 farmland classification and
with consideration for the intent and purpose of PA 490.
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Public Act 490: A Practical Guide and Overview • http://www.cfba.org/pa490guide.htm • Connecticut Farm Bureau Association