The Classification of Land as Forest Land (PA 490)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,
- Include a Qualified Forester’s Report prepared by a private forester hired by the property owner.
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 September 15, 2021 with 83% of towns reporting
|490 Classification||Number of Parcels||Number of Acres|
Directory of Certified Forest Practitioners
(PA 490 Qualified Foresters are listed in the "Foresters" section, and have "490" in the right-hand column after their name)
Regulations Concerning Classification of Forest Land (Sections 12-107d-1 through 12-107d-5 the Regulations of Connecticut State Agencies (RCSA))
- Section 12-107b (Definitions)
- Section 12-107d
- Sections 12-504a through 12-504h - Conveyance Tax, Exempted Transfers and Termination
Public Act 490 Land Values (Link to CT Dept of Agriculture)
Individuals seeking more information on forest land taxation are encouraged to contact their local tax assessor.
Content last updated September 15, 2021.