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General Assembly Substitute Bill No. 998
January Session, 2023
AN ACT ESTABLISHING A TAX ABATEMENT FOR CERTAIN
CONSERVATION EASEMENTS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. (NEW) (Effective October 1, 2023, and applicable to assessment 1
years commencing on or after October 1, 2023) (a) For the purposes of this 2
section, (1) "nonprofit land conservation organization" means a 3
nonprofit land conservation organization that is tax exempt under 4
Section 501(c)(3) of the Internal Revenue Code of 1986, or any 5
subsequent corresponding internal revenue code of the United States, 6
as amended from time to time, (2) "greenway" has the same meaning as 7
provided in section 23-100 of the general statutes, and (3) "conservation 8
restriction" has the same meaning as provided in section 47-42a of the 9
general statutes. 10
(b) Each municipality shall establish by ordinance, not later than 11
January 1, 2024, a program to provide for the abatement of real property 12
taxes due on any portion of land that (1) meets the criteria for 13
designation as a greenway established under subsection (b) of section 14
23-102 of the general statutes, (2) is a terrestrial recreational trail with a 15
clearly defined trail corridor that does not exceed one hundred feet in 16
width at its widest point, and (3) is subject to a recorded permanent 17
conservation restriction conveyed by the owner of the land, or such 18 Substitute Bill No. 998
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owner's predecessor in title, to the municipality, the state or a nonprofit 19
land conservation organization, provided such conservation easement 20
or any other encumbrance on the land shall not prohibit the public use 21
of any such terrestrial recreational trail for compatible recreation. 22
(c) Whenever any municipality enacts an ordinance required by 23
subsection (b) of this section, an owner of land may apply for its 24
abatement under such ordinance by filing a written application for such 25
abatement with the assessor of such municipality. Any application filed 26
under this subsection shall be made upon a form prescribed by the 27
assessor and shall include (1) a description of the land, (2) a copy of the 28
recorded permanent conservation restriction concerning the land, (3) a 29
copy of the deed that establishes such owner's ownership interest in the 30
land, (4) a certified land survey that depicts the boundaries of the 31
terrestrial recreational trail on the land of such owner, and (5) such other 32
information as the assessor may require to aid in determining whether 33
such land qualifies for such tax abatement pursuant to such ordinance. 34
Any certification of a survey required by this subsection shall be made 35
by a licensed surveyor and such certification shall be made in 36
accordance with chapter 390 of the general statutes. 37
(d) Not later than thirty days after receipt of a written application 38
under subsection (c) of this section, the assessor shall submit such 39
written application with the assessor's recommendation to either 40
approve or deny the tax abatement based on the criteria set forth in 41
subsection (b) of this section to the legislative body of the municipality 42
or, in a municipality where the legislative body is a town meeting, to the 43
board of selectmen. 44
(e) The abatement of any real property taxes under subsection (b) of 45
this section shall be approved by vote of the legislative body of the 46
municipality or, in a municipality where the legislative body is a town 47
meeting, by vote of the board of selectmen. 48
(f) Any abatement under this section shall continue upon the sale or 49
transfer of the land unless the legislative body of the municipality, or in 50 Substitute Bill No. 998
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a municipality where the legislative body is a town meeting, the board 51
of selectmen, votes to discontinue such abatement. 52
Sec. 2. Subsection (a) of section 12-107e of the general statutes is 53
repealed and the following is substituted in lieu thereof (Effective October 54
1, 2023): 55
(a) The planning commission of any municipality, in preparing a plan 56
of conservation and development for such municipality, may designate 57
upon such plan areas which it recommends for preservation as areas of 58
open space land, provided such designation is approved by a majority 59
vote of the legislative body of such municipality. Land, or a portion 60
thereof, including any terrestrial recreational trail corridor that meets 61
the criteria for designation as a greenway pursuant to chapter 454, 62
included in any area so designated upon such plan as finally adopted 63
may be classified as open space land for purposes of property taxation 64
or payments in lieu thereof if there has been no change in the use of such 65
area which has adversely affected its essential character as an area of 66
open space land between the date of the adoption of such plan and the 67
date of such classification. 68
This act shall take effect as follows and shall amend the following
sections:
Section 1 October 1, 2023, and
applicable to assessment
years commencing on or
after October 1, 2023
New section
Sec. 2 October 1, 2023 12-107e(a)
PD Joint Favorable Subst.
APP Joint Favorable