Public Act 490 Guide - CT.gov

Other Factors to Consider in PA 490 Farmland Classification
Leased Land
• Land being farmed is often not owned by the individuals farming the land. The land is being leased or rented to
them by the landowner.
• Lease agreements may be formal written agreements with financials associated with them or informal agreements
such as use of the land in exchange for the maintenance of it by the farmer. Either scenario merits PA 490 farmland
classification.
• If land is leased for farming purposes, then the land merits the PA 490 farmland classification.
• Always keep in mind that PA 490 classification is based on the actual use of the land and the lessee farmer must
sign the application.
• Leased land is included on the M-29 Form for PA 490 farmland classification.
• Leased PA 490 farmland that includes non-agricultural land such as woodland, swamp and scrub, should be given
the same consideration as non-leased PA 490 farmland, with consideration given to the overall purpose and intent
of PA 490.
SECTION 5: FARMLAND CLASSIFICATION
Horse
Operations
Woodland
and the
Farm Unit
• Horse owners and providers of equine services abound in Connecticut.
• If the landowner has a horse only for pleasure, and not for some business related activity, the land use may not be
valued as farmland.
• If a landowner is involved with an equine business, then they are a farmer.
• As long as a service is provided or a breeding with intent to sell operation occurs, the business component is fulfilled.
• The land that is necessary to provide these services merits the PA 490 farmland classification, even if the land is
only used for exercise paddocks for the horse.
• Section 12-107b (1) of the CGS states: The term “farmland” means any tract or tracts of land, including, woodland
and wasteland, constituting a farm unit.
• Form M-29 provides for acreage to be categorized as: Woodland in the Farm Unit and Wasteland-Swamp/
Ledge/Scrub
• There is substantial historical context showing that woodland is a valuable part of a farm unit.
• In many cases the woodland is used for grazing as pasture, for water sources, for the expansion of farmland as
needed, and as a source of cordwood and timber production as part of the farming operation.
• The woodland may include access roads that are essential access to production fields.
• The woodland and wasteland often provide a necessary buffer zone for the agricultural land in terms of soil
protection from erosion and water runoff as well as protection for wetlands, watercourses and wildlife habitat.
• Woodland and wasteland may also provide a natural vegetative buffer between the farming operation and abutting
non-agricultural land uses.
• Usually swamp, wasteland or wetlands are part of the farm unit. (Gozdz v. Tolland Board of Tax Review)
• Non-contiguous wooded parcels should be considered part of the farm unit, if the farmer can prove that these
parcels are incidental to the farming operation.
• There is a separate forest land classification in PA 490 which requires 25 acres or more, however forestry is also
mentioned in the 1-1q definition of agriculture and farming. This means that the harvesting of timber and managing
of a woodlot is agriculture, even a small woodlot. Today, there are many small-acreage farms that include tracts of
forest land in the farm unit.
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Public Act 490: A Practical Guide and Overview • http://www.cfba.org/pa490guide.htm • Connecticut Farm Bureau Association