Public Act 490 Guide - CT.gov

TERMINATION OF CLASSIFICATION OF PA 490 LAND
AND NOTIFICATION REQUIREMENTS
CGS Section 12-504h addresses the termination of
land classified under PA 490 farm, forest, open space or
maritime heritage land:
• Any land classified under PA 490 as farmland pursuant
to section 12-107c forest land pursuant to 12-107d, open space
land pursuant to section 12-107e or maritime heritage land
pursuant to section 12-107g, shall be deemed personal to the
particular owner who requests and receives such classification
and shall not run with the land.
• Any such land which has been classified by a record
owner as farm, forest, open space or maritime heritage land
shall remain so classified, without filing any new application,
subsequent to such classification, notwithstanding the
provisions of sections 12-107c, 12-107d, 12-107e and 12-107g,
until either of the following occurs:
(1) The use of such land is changed to a use other than
that described in the application for the existing classification
by said record owner or;
(2) Such land is sold or transferred by said record owner.
• Upon the sale or transfer of any such property, the classification
of such land as farm, forest, open space or maritime
heritage land shall cease as of the date of sale or transfer.
It is important for any property owner who
purchases or is transferred PA 490 farm, forest, open
space or maritime heritage land to understand that
the classification does not run with the land and
ceases upon sale or transfer of the land. It is the
responsibility of the new owner of record to reapply
to the assessor for classification of PA 490 farm,
forest, open space or maritime heritage land to
maintain the PA 490 classification. Without a new
application, the land will be taxed at its fair market
value and not as PA 490 farm, forest, open space or
maritime heritage land. Since applications are
accepted only in September and October, if the sale
or transfer takes place after October 31st, there may
be a year of taxation at the higher assessed value.
• In the event that a change in use of any such property
occurs, the provisions of Sec. 12-504e, shall apply in terms of
determining the date of change and the classification of land as
farm, forest, open space or maritime heritage land shall cease
as of such date. (See Appendix A PA 490 General Statutes).
• If any of these occur, the land is declassified by the
assessor and entered into the town land records. Assessment
for this property will then be appraised at fair market value
and not the current use value under PA 490.
SPECIAL CONSIDERATIONS REGARDING
TERMINATION OF CLASSIFICATION OF
PA 490 FARMLAND
There are certain situations when the status of a farming
operation may be called into question to determine
whether a change of use has occurred that may require
an assessor to terminate a PA 490 farmland classification.
As stated earlier in this section, a PA 490 classification may
only be terminated either due to a change in use other
than farmland, forest land, open space or maritime heritage
land or change in title. Many of these situations have been
decided in the courts and Appendix E of this guide sets
forth those cases.
Lack or Loss of Income: Where no income is derived
from land classified as PA 490 farmland does not mean that
the farmland classification should be terminated and is by
no means a reason to declassify the land. PA 490 land
classified as farmland may simply be maintained by a
farmer for the owner of the classified land for minimal or
no dollars or for some type of barter or service. Maintaining
fence lines, maple syrup in exchange for the right to tap
a landowner's sugar maple trees, hay in exchange for the
use of the owner's classified hay land are a few instances
to be considered.
Loss of Productivity: Farmland may lay fallow for a
number of years due to any number of reasons. An acceptable
agricultural practice, such as rotational pasture, may
require that certain fields lay fallow for a period of time.
Illness, accidents, death in the family, and old age of the
farmer may also be instances where farmland may lay
PA
490
SECTION 11: TERMINATION OF CLASSIFICATION OF PA 490 LAND AND NOTIFICATION REQUIREMENTS
Connecticut Farm Bureau Association • http://www.cfba.org/pa490guide.htm • Public Act 490: A Practical Guide and Overview
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