Connecticut 2012 Regular Session

Connecticut Senate Bill SB00262

Introduced
2/24/12  
Refer
2/24/12  
Report Pass
3/7/12  
Report Pass
3/7/12  
Refer
3/16/12  
Refer
3/16/12  
Report Pass
3/22/12  
Report Pass
3/22/12  
Refer
4/11/12  

Caption

An Act Concerning The Assessment Of Farm Machinery And Livestock And The Transfer Of Land Classified As Farm Land, Open Space Land, Forest Land And Maritime Heritage Land.

Impact

The proposed changes will have significant implications for state laws governing property assessments and taxation of agricultural entities. By explicitly outlining tax exemptions for farm machinery and livestock, alongside clearer guidelines for land classification, the bill aims to support local farmers. This facilitation of tax benefits can potentially increase the economic viability of agricultural operations within the state. The legislation will also simplify the process for transferring land that has been classified for specific cultivation uses, thereby promoting better land management and use.

Summary

SB00262 focuses on the assessment of farm machinery and livestock as well as the transfer of land classified as farm land, open space land, forest land, and maritime heritage land. This bill seeks to amend several sections of the state's statutes concerning property taxes, particularly with regards to exemptions for farmers and the classification of their land. The legislation is designed to enhance clarity and provide better guidance on how properties utilized for agricultural purposes are evaluated for taxation purposes.

Sentiment

Sentiment around SB00262 appears to be generally supportive among agricultural communities, as it is seen as a legislative step aimed at alleviating the tax burden on farmers and enhancing the viability of agricultural operations. There appears to be recognition of the need for clearer laws that reflect the realities of farming. However, some stakeholders may have concerns about how these exemptions could impact local tax revenues, prompting discussions about balancing support for agriculture with the financial health of local governments.

Contention

Key points of contention may arise regarding the definition and classification of various land types, as well as the potential for increased complexity in managing tax exemptions. Some critics could argue that these changes might inadvertently create loopholes or challenges in enforcing agricultural classifications and tax laws. Additionally, the efficacy of requiring certified reports from foresters and other officials for land classification could be debated, as it seeks to ensure compliance but also adds an administrative layer that may be seen as cumbersome.

Companion Bills

No companion bills found.

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