Farm, Forest, and Open Space Land

Public Act 490 provides for the valuation of land that is used and classified as farm, forest, or open space. When land is classified as farm land, forest land, or open space, its assessment is based on its use value rather than on market value. Land use values are recommended by the Office of Policy and Management and the Department of Agriculture and are updated every five years. 

To qualify for classification of land as farm land, the land must actively be farmed and an application must be made to the Assessor’s Office. A Schedule F from your Federal Tax Return will be required. 

To qualify for classification of land as forest land, the land must consist of 25 contiguous acres of forest land, or be multiple tracts that contain 10 or more acres per parcel that equal at least 25 acres. A current Forester's Report, completed by a certified forester, must accompany the PA 490 application to the Assessor’s Office.

To qualify for classification of land as open space, the designated open space must be undeveloped land of at least 10 acres. If there is a dwelling or any structure on the parcel, you must also have the minimum lot size (currently 2 acres) in addition to the 10 acres. The land cannot be commercial or industrial zoned. Applications must be submitted to the Assessor.

All persons filing for land assessment reductions under Public Act 490 Farm, Forest and Open Space for the first time must submit an application to the Assessor between September 1 and October 31 in a non-revaluation year. In a revaluation year the application period is between September 1 and December 30. Owners of land already under Public Act 490 that has not changed in use or acreage do not have to file annual applications with the Assessor but are required to refile a new application for any changes in ownership or use of the land - this includes changes in acreage. The Assessor's office may require an updated application at any time. 

Because the intent of PA490 is the preservation of Connecticut’s farm, forest, and open space lands, once such lands are classified they become subject to a conveyance tax penalty upon a sale or change of use within a ten-year period. Conveyance tax exceptions include deeds between spouses and parent and child when no consideration is received and property transferred as a result of death when no consideration is received. 

For complete information about the PA 490 program, click on the link for the Connecticut Farm Bureau Association.