Municipal Tax Assessments

This is a new page, under construction.  Check back regularly for more information or contact abpaterson@ctconservation.org for assistance.  We welcome your input on the type of information you would find helpful.

The exemption from real property taxes in whole or in part for land owned by a land trust or other non-profit organization or for property conserved in whole or part by a conservation restriction (including a conservation easement) varies from town to town in Connecticut.

An overview of Connecticut General Statutes governing property assessment and taxation is HERE.

Public Act 490 is Connecticut's law (Connecticut General Statutes Sections 12-107a through 107-f) that allows farm, forest, or open space land to be assessed at its use value rather than its fair market or highest and best use value (as determined by the property's most recent "fair market value" revaluation) for purposes of local property taxation.   

CT Department of Agriculture page on PA 490 is HERE.

Connecticut Farm Bureau Association information on PA 490, including a guide to download, is HERE.

2017 Yale FES Research Project:   In 2017, CLCC requested assistance from graduate students in the Yale Forestry and Environmental Studies (FES) Strategies for Land Conservation course to better understand whether CT municipal assessors are routinely taking into account the impact of a conservation easement (CE) when determining a property’s valuation.  The report and all associated research deliverables for that project are available HERE.

Sample Municipal Tax Abatement Policies:  Click HERE to access documents.