Connecticut (Summary)
Last Updated: March 2020
Tax Type: Current Use Tax (based on forest productivity), Conveyance Tax, and Yield Tax
Description: All forest values are weighted into one productivity value.
Law: CT Gen Stat §§ 12-107b, 12-107d
Principal Forest Property Tax Incentive Program:
Program legal-common name: General property tax program (forests land)
Objective: (a) that it is in the public interest to encourage the preservation of farm land, forest land and open space land . . .(b) that it is in the public interest to prevent the forced conversion of farm land, forest land and open space land to more intensive uses as the result of economic pressures caused by the assessment thereof for purposes of property taxation at values incompatible with their preservation as such farm land, forest land and open space land.
Program Requirements
Min/Max Acreage: Land parcel(s) of (a) one tract of land of 25 or more contiguous acres, (b) two or more tracts of land aggregating 25 acres or more in which no single component tract consists of less than 10 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.
Min. Stocking Growth: Growth and quantity in opinion of State Forester to constitute proper forest condition.
Forest Management Plan: A base map of the forest land acreage proposed for designation and short narrative must be prepared by a forester.
Evidence of Use: A qualified forester examines the land an prepare a report on the land.
Duration of Enrollment: Indefinite unless there is a change of use or change of ownership.
Penalties for Use Change: 10% of sale price in year one of forest classification, decreasing by 1% for every year so classified. No conveyance tax after year 10.
Program Administration
State: The State Forester establishes and maintains the standards and policies by which forest land is evaluated by private professional foresters. The State Forester also acts on any appeal brought forth by a landowner or assessor regarding a forester's findings.
County Tax Assessor and Commissioner: The role of the assessor is to fairly and equitably assesses the value of the forest landowner's land within the requirements of the law.
University: N/A
Landowners: Employ a certified forester to prepare a report for the application of forest land classification and maintain forest land under the standards set forth under PA 490
Certified Forester: A qualified forester must be certified to practice in Connecticut as per CGS Section 23-65h and has completed the training in applying the standards and policies of PA 490 provided by the State Forester. The forester will familiar himself or herself with the land, collect the required data, and complete the "Qualified Forester's Report" provided by the State Forester's office along with the required mapping.
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