Town of Burlington, CT Property Tax Exemption for Farm Buildings

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

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

§ 269-30 Findings and purpose.

The Town of Burlington finds that the preservation of farming and farmland is vitally important to retaining Burlington's rural character and quality of life, as well as promoting economic and environmental sustainability. Therefore, pursuant to General Statutes § 12-91(c), as amended, the Town of Burlington 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.

§ 269-31 Applicability and benefits.

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.

§ 269-32 Application for exemption.

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 farmer shall make written application to the Assessor for the exemption provided in § 269-31 of this article, including therewith a notarized affidavit certifying that such farmer 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.