Introduction Public Act 13-247 Section 329 expanded on Connecticut General Statutes §12-63h (PA 09-236 An Act Establishing a Land Value Taxation Pilot Program).  This legislation allows the Secretary of the Office of Policy and Management to establish a pilot land value taxation program in up to three municipalities in Connecticut.  “Selected municipalities shall develop a plan for implementation of land value taxation that (1) classifies real estate included in the taxable grand list as (A) land or land exclusive of buildings, or (B) buildings on land; and (2) establishes a different mill rate for property tax purposes for each class, provided the higher mill rate shall apply to land or land exclusive of buildings.”