DOAG: Laws Pertaining to Ag Land Taxation and Preservation

Laws Pertaining to Ag Land Taxation and Preservation

 

Without a land base, agriculture in Connecticut would perish. Located between the large metropolitan areas of Boston and New York City, Connecticut has seen a steady increase in land values and development pressures over the last 40 years. During this time frame, two pieces of legislation critical to the safeguarding of  Connecticut's agricultural land base were passed. One in 1963 (commonly referred to as Public Act 490) and one in 1978. The 1978 legislation established the Department of Agriculture's Farmland Preservation Program. This program purchases the development rights to prime cropland thus keeping said land in production agriculture in perpetuity.

"Public Act 490" - C.G.S. Sections 12-107a through 12-107f  acts to preserve agriculture land, forest land and open space land by assessing these lands at their use value, not its market value. For further information on this act go to the Q & A's at Public Act 490 - The Basics and Public Act 490 Recommended Land Use Values - for 2015

Should your land be classified for taxation purposes under Public Act 490 and you are considering selling or transferring ownership you might like to take a look at the Conveyance Tax statutes at C.G.S. Sections 12-504, 12-504a and 12-504b

 

Farmland Preservation Program - C.G.S. Sections 22-26aa through 22-26kk

 

C.G.S. Section 47-42d - prohibits anyone from filing a permit application with a state or local land use agency, local building official, or health director relating to property that is subject to a conservation or preservation restriction unless the applicant shows that he provided written notice of the application to the restriction holder at least 60 days before filing the application. It creates a process for (1) allowing permit work, (2) disapproving the permit if the restriction holder proves the work does not comply with the restriction, and (3) reversing permit approval when an applicant fails to provide notice.