General Assembly Committee Bill No. 6122
January Session, 2017 LCO No. 4287
*04287HB06122ENV*
Referred to Committee on ENVIRONMENT
Introduced by:
(ENV)
General Assembly
Committee Bill No. 6122
January Session, 2017
LCO No. 4287
*04287HB06122ENV*
Referred to Committee on ENVIRONMENT
Introduced by:
(ENV)
AN ACT CONCERNING THE VALUATION AND TAXATION OF FARMLAND.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
Section 1. Section 12-107b of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):
When used in sections 12-107a to 12-107e, inclusive, and 12-107g:
(1) The term "farm land" means any tract or tracts of land, including woodland and wasteland, constituting a farm unit excluding any building lot;
(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, 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;
(3) The term "open space land" means any area of land, including forest land, land designated as wetland under section 22a-30 and not excluding farm land, the preservation or restriction of the use of which would (A) maintain and enhance the conservation of natural or scenic resources, (B) protect natural streams or water supply, (C) promote conservation of soils, wetlands, beaches or tidal marshes, (D) enhance the value to the public of abutting or neighboring parks, forests, wildlife preserves, nature reservations or sanctuaries or other open spaces, (E) enhance public recreation opportunities, (F) preserve historic sites, or (G) promote orderly urban or suburban development;
(4) The word "municipality" means any town, consolidated town and city, or consolidated town and borough;
(5) The term "planning commission" means a planning commission created pursuant to section 8-19;
(6) The term "plan of conservation and development" means a plan of development, including any amendment thereto, prepared or adopted pursuant to section 8-23;
(7) The term "certified forester" means a practitioner certified as a forester pursuant to section 23-65h; and
(8) The term "maritime heritage land" means that portion of waterfront real property owned by a commercial lobster fisherman licensed pursuant to title 26, when such portion of such property is used by such fisherman for commercial lobstering purposes, provided in the tax year of the owner ending immediately prior to any assessment date with respect to which application is submitted pursuant to section 12-107g, not less than fifty per cent of the adjusted gross income of such fisherman, as determined for purposes of the federal income tax, is derived from commercial lobster fishing, subject to proof satisfactory to the assessor in the town in which such application is submitted. "Maritime heritage land" does not include buildings not used exclusively by such fisherman for commercial lobstering purposes.
This act shall take effect as follows and shall amend the following sections:
Section 1 July 1, 2017 12-107b
This act shall take effect as follows and shall amend the following sections:
Section 1
July 1, 2017
12-107b
Statement of Purpose:
To reevaluate the existing valuation and taxation structure for farm land.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.]
Co-Sponsors: REP. ACKERT, 8th Dist.
Co-Sponsors:
REP. ACKERT, 8th Dist.
H.B. 6122