Agricultural Property Tax Exemptions and Abatements
Application to the Assessor for Certain Farm Buildings (M-28A Buildings)
Application to the Assessor for Farm Machinery, Horses or Ponies (M-28B MHP)
Application to the Assessor for Farm Machinery, Horses or Ponies (M-28B MHP)
Application to the Assessor for Classification of Land as Farmland (M-29)
Application to the Assessor for Classification of Land as Farmland (M-29)
Application to the Assessor for Classification of Land as Open Space (M-30)
Application to the Assessor for Classification of Land as Open Space (M-30)
C.G.S. Sec. 12-91. Exemption for farm machinery, horses, or ponies. Additional optional exemption for farm buildings or buildings used for housing for seasonal employees.
Property Tax Abatements (a municipal option)
C.G.S. Sec. 12-81m Property Tax Abatement of up to 50% on a dairy farm, fruit orchard, or wine grape, nursery, or vegetable farm. Must be approved by the municipality.
For the most up-to-date Declaration of Personal Property form please contact your municipal assessor.
(36) Commercial fishing apparatus. Fishing apparatus belonging to any person or company to the value of five hundred dollars, providing such apparatus was purchased for use in the main business of such person or company at the time of purchase;
(38) Farming tools. Farming tools actually and exclusively used in the business of farming on any farm to the value of five hundred dollars;
(39) Farm produce. Produce of a farm, actually grown, growing or produced, including colts, calves, and lambs, while owned and held by the producer or by a cooperative marketing corporation organized under the provisions of chapter 596, when delivered to it by such producer;
(40) Sheep, goats, and swine. Sheep, goats, and swine owned and kept in this state;
(41) Dairy and beef cattle, oxen, asses, and mules. Dairy and beef cattle, oxen, asses, and mules, owned and kept in this state;
(42) Poultry. Poultry owned and kept in this state;
(44) Nursery products. Produce or products growing in any nursery, and any shrub and any forest, ornamental or fruit trees while growing in a nursery;
(61) Vessels used primarily for commercial fishing. Any vessel as defined in section 15-127 used primarily for purposes of commercial fishing, provided in the tax year of the owner ending immediately prior to any assessment date with respect to which application is submitted for the exemption provided in this subdivision not less than fifty per cent of the adjusted gross income of such owner, as determined for purposes of the federal income tax, is derived from commercial fishing subject to proof satisfactory to the assessor in the town in which such application is submitted;
(68) Livestock totally exempt except that exemption for horses and ponies limited to one thousand dollars in value unless used in farming. Any livestock owned and kept in this state, except that any horse or pony shall be exempt from local property tax up to the assessed value of one thousand dollars, with such exempt value applicable in the case of each such horse or pony, provided any horse or pony used in farming, in the manner required in section 12-91, shall be totally exempt from local property tax as provided in said section 12-91;
(73) Temporary devices or structures for seasonal production, storage, or protection of plants or plant material. Temporary devices or structures used in the seasonal production, storage, or protection of plants or plant material, including, but not limited to, hoop houses, poly houses, high tunnels, overwintering structures, and shade houses;