When applying for the PA-490 classification you should know...
If you have owned the land for less than ten years and it is classified as PA 490 land, there is a conveyance tax that will apply if the land is sold, transferred, or the land use has changed.
What is a conveyance tax and how does it work?
In 1971, the General Assembly initiated a penalty on the removal of land from PA 490 classification as a means of further encouraging preservation and to diminish speculation ( CGS 12-504a). The tax is ten % if sold, transferred, or use is changed in the first year of classification and decreases by one % per year each year until the ten period is achieved. The clock starts ticking for the conveyance from the date of ownership for farmland and forest land.
Does the new owner of land that was under PA 490 classification by a former owner have to reapply for classification if he/she wants to continue with classification?
Yes- classification ceases when there is a sale, transfer, or a change in land use.
- CGS 12-504f states: "Upon the sale or Transfer of any such {classified} property, the classification...shall cease as of the date of sale or transfer...". Section CGS 12-504h provides that classification is "personal to the particular owner who requests and receives such classification" and does NOT run with the land itself.
- Subsection (a) of CGS: 12-504c was amended effective October 1, 2014, and states that any time there is ownership change, except for transfers as listed in subsection (a) of CGS: 12-504c, in land that is classified as Farm, Forest, Open space or Maritime heritage land, a NEW application for classification must be filed with the Assessor.
Applications for PA-490 Farm land & Forest classifications must be filed between September 1st and October 31st.
Please note: The Foresters Certification MUST be dated by October 1st. Applications are available at the Assessor's Office and on this website. Failure to file in the proper manner and form shall be considered a waiver of the right to such classification under CGS 12-504a through CGS 12-504e, inclusive, of Connecticut General Statutes. You are responsible for contacting the assessor to update your Farm and/or Forest application if there is a change in use, acreage or ownership of the land after the assessor approves it's classification.
- Forest Land ~ Definition of Forest Land Pursuant to subdivision (2) of §12-107b, the term "forest land" means "any tract or tracts of land aggregating twenty-five acres or more in area bearing tree growth that conforms to the forest stocking, distribution and condition standards established by the State Forester pursuant to subsection (a) of section 12-107d, and consisting of (A) one tract of land of twenty-five or more contiguous acres, which acres may be in contiguous municipalities, (B) two or more tracts of land aggregating twenty-five acres or more in which no single component tract shall consist of less than ten acres, or (C) any tract of land which is contiguous to a tract owned by the same owner and has been classified as forest land.
- Farm Land ~ The term "farm land" means any tract or tracts of land, including woodland and wasteland, and any underwater farmlands used for aquaculture, constituting a farm unit. The Assessor may need to make an on-site visit. The Assessor is directed to determine if land is farmland by taking several items into account: CGS 12-107c: acreage, portion of land in actual farming use, productivity of the land, gross income, equipment used on the farm, and, if there are two or more tracts, the contiguity and non-contiguity of the tracts.
PA 490 Applications
The property owner must complete this form and file it with the Assessor of the Town where the farm or forest land is situated. If there is more than one owner, each must sign the application.
