Town of Canton, CT Article VIII Exemption for Farm Buildings; Additional Exemption for Farm Machinery

Adopted 12-9-2015 by Ord. No. 240

§ 40-19 Title

This article shall be known and may be cited as "An Ordinance Providing a Property Tax Exemption for Farm Buildings and an Additional Exemption for Farm Machinery."

§ 40-20 Legislative authority.

This article is enacted pursuant to the provisions of § 12-91(b) and (c) of the General Statutes, as amended from time to time.

§ 40-21 Findings and purpose.

The Town of Canton finds that the preservation of farming and farmland is vitally important to retaining Canton's rural character and quality of life, as well as promoting economic and environmental sustainability. Therefore, pursuant to General Statutes § 12-91(b) and (c), as amended, the Town of Canton seeks to protect, preserve and promote the health, welfare and quality of life of its people by providing a tax exemption for certain farm buildings and additional farm machinery.

§ 40-22 Applicability and benefits.

A. Farm building exemption under General Statutes § 12-91(c). Any building used actually and exclusively in farming, as "farming" is defined in § 1-1(q) of the General Statutes, including any building used to provide housing for seasonal employees of such farmer, upon proper application being made in accordance with this section, shall be exempt from property tax to the extent of an assessed value of $100,000 per eligible building. This exemption shall not apply to any residence of any farmer.

B. For a farmer who qualifies for the farm machinery exemption under General Statutes § 12-91(a): Any farm machinery exempt under § 12-91(a) of the General Statutes, upon proper application being made in accordance with this section, shall be exempt from property tax to the extent of an additional assessed value of $100,000.

C. Annually, on or before the first day of November or the extended filing date granted by the Assessor pursuant to § 12-42 of the General Statutes, each individual farmer, group of farmers, partnership or corporation shall make written application to the Assessor for the exemption(s) provided in Subsections A and B of this section, including therewith a notarized affidavit certifying that such farmer, individually or as part of a group, partnership or corporation, derived at least $15,000 in gross sales from such farming operation, or incurred at least $15,000 in expenses related to such farming operation, with respect to the most recently completed taxable year of such farmer prior to the commencement of the assessment year for which such application is made, on forms to be prescribed by the Commissioner of Agriculture. Failure to file such application in said manner and form on or before the first day of November (or such extended filing date) shall be considered a waiver of the right to such exemption for the assessment year. Any person aggrieved by any action of the Assessor shall have the same rights and remedies for appeal and relief as are provided in the General Statutes for taxpayers claiming to be aggrieved by the doings of the Assessor or Board of Assessment Appeals.