The Classification of Land as Forest Land (PA 490)
What Is PA 490?Public Act 490 provides a use-value assessment of land classified as either forest, farm, open space, or maritime heritage. Forest land classification under PA 490 provides financial incentive for landowners to maintain their land as forest land. Regulations Concerning Classification of Forest Land (Sections 12-107d-1 through 12-107d-5 the Regulations of Connecticut State Agencies (RCSA)) Connecticut General Statutes (CGS) Concerning Classification of Forest Land.
- Section 12-107b (Definitions)
- Section 12-107d
- Sections 12-504a through 12-504h - Conveyance Tax, Excepted Transfers and Termination
Why PA 490?It costs a community less to provide services to undeveloped land than to residential, commercial, or industrial lands. Forest land contributes to the high quality of life in Connecticut, and as such warrants a tax incentive to prevent its development.
Interested in Classifying your Land as Forest Land under the PA 490 Program?For a property owner to have their land classified as “forest land” for property tax purposes, they must:
- Submit an application to the local tax assessor, and with it,
- Include a Qualified Forester’s Report prepared by a private forester hired by the property owner.
The purpose of the Qualified Forester’s Report (QFR) is to determine whether the individual property meets the established standards for forest land. Only certified foresters who have received the appropriate training from the State Forester and met their qualifications may submit this report.
Directory of Certified Forest Practitioners
Note that PA 490 Qualified Foresters are listed in the "Foresters" section, and have "490" in the right-hand column associated with their name.
The Value of Classified Forest Land under the PA 490 Program
For town-wide property tax re-evaluations occurring after October 1, 2020, the recommended PA 490 Forest Land value is $390/acre. This is an increase from the 2015 value of $240/acre, the 2010 value which was $130/acre, and the 2005 value of $190/acre. For further explanation, please see the memo to Connecticut Municipal Assessors and Certified Foresters qualified to evaluate land for Forest Land classification.
Public Act 490 Land Values (Link to CT Dept. of Agriculture)
Statutory Definition of "Forest Land"
(Connecticut General Statutes (CGS) Sec. 12-107b)
. . . 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 . . .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 pursuant to this section.
Parcels and acres classified as PA 490 land
as of August 3, 2022, with 80% of towns reporting
|490 Classification||Number of Parcels||Number of Acres|
|Farm (including any underwater farmlands used for aquaculture)||11,372||216,159|
Individuals seeking more information on forest land taxation are encouraged to contact their local tax assessor.
Content last updated in August 2023.