PA490 Farm and Forest

Once an application is submitted, you are responsible for contacting the assessor to update your application if there is a change in use, acreage or ownership of this property after the assessor approves its classification. If there is a change of use or a sale of the classified land, the classification ceases (pursuant to §12‐504h of the Connecticut General Statutes) and you may be liable for an additional conveyance tax.

Connecticut General Statutes) and you may be liable for an additional conveyance tax.PA490 Forest Land - (2) The term "forest land" means 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 pursuant to subsection (a) of section §12-107d, as amended, 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.

Pursuant to §12-107d(f) of the Connecticut General Statutes, an application for forest land classification must be filed between September 1st and October 31st, except in a year in which a revaluation of all real property is effective, in which case the filing deadline is December 30th. The property owner must complete this form and file it with the assessor of the town where the forest land is situated. If there is more than one owner, each must sign the application. The application below includes all applicable statutes. The date of the Certified Forester’s Report must be no later than October first of the year the classification is requested from the assessor.

PA490 Forest Application

Find a Certified Forest Practitioner - The CT Department of Energy and Environmental Protection (DEEP) maintains a current Directory of Certified Forest Practitioners. It can be found at https://www.elicense.ct.gov/Lookup/LicenseLookup.aspx and selecting "FOREST PRACTITIONER CERTIFICATION", then hitting "Submit". You can find more information about each practitioner by hitting the "Details" button. Additionally, you can search Certified Forest Practitioner by name, license number, or location.

Recommended Land Values

PA490 Farm Land - The term "farmland" means any tract or tracts of land, including woodland and wasteland, constituting a farm unit. In determining whether the land is farmland, the assessor shall take into account, among other things, the acreage of such land, the portion thereof in actual use for farming or agricultural operations, the productivity of such land, the gross income derived therefrom, the nature and value of the equipment used in connection therewith, and the extent to which the tracts comprising such land are contiguous.

Pursuant to §12‐107c(b) of the Connecticut General Statutes, an application for farm land classification must be filed between September 1st and October 31st, except in a year in which a revaluation of all real property is effective, in which case the filing deadline is December 30th. The property owner must complete this form and file it with the assessor of the town where the forest land is situated. The application below includes all applicable statutes.

PA490 Farm Application

Farm Guidelines