[Adopted 5-17-2007]
Pursuant to § 12-91(c) of the Connecticut General Statutes, any building used actually and exclusively in farming, as defined in C.G.S. § 1-1, or any building used to provide housing for seasonal farm employees shall be exempt from property tax. The amount of such exemption shall not exceed $100,000 of assessed value for each eligible building. Such exemption shall not apply to the residence of the farmer and shall be subject to the application and qualification process provided in § 12-91(d) of the Connecticut General Statutes, commencing with the October 1, 2007, grand list.