Town of Wallingford, CT Article VIII Tax Exemption for Certain Farm Machinery and Buildings

[Adopted 9-12-2006 by Ord. No. 536]

§ 203-26 Purpose.

The Town Council hereby enacts an article to grant an additional exemption from property tax for farm machinery, except motor vehicles, and any horse or pony, and to grant an exemption from property tax for farm buildings.

§ 203-27 Eligibility.

A. All farm machinery, except motor vehicles as defined in § 14-1 of the General Statutes, and any horse or pony which is actually and exclusively used in farming, as defined in § 1-1 of the General Statutes, when owned and kept in this state by, or when held in trust for, any farmer or group of farmers operating as a unit, a partnership or a corporation, a majority of the stock of which corporation is held by members of a family actively engaged in farm operations, shall qualify for the tax exemption in accordance with the gross sales or expenses requirement set forth below. Only one such exemption shall be allowed to each farmer, group of farmers, partnership or corporation. The dollar limitation on farming tools provided by § 12-81(38) of the General Statutes shall not apply to farmers receiving an exemption under this article.

B. All buildings actually and exclusively used in farming, as defined by § 1-1 of the General Statutes, except the residence of such farmer, shall qualify for the tax exemption in accordance with the gross sales or expenses requirement set forth below.

§ 203-28 Exemption.

A. All eligible farm machinery shall be exempt farm property to the extent of an additional assessed value of $100,000, and any eligible horse or pony shall be exempt from property tax.

B. All eligible farm buildings shall be exempt from property tax to the extent of an assessed value of $100,000.

§ 203-29 Application for benefits; sales/expenses requirement; appeal.

A. Annually and within 30 days after the assessment date of October 1, each individual farmer, group of farmers, partnership or corporation shall make written application for the exemption provided by this article to the Assessor (except that for the assessment date of October 1, 2006, applications shall be filed with the Assessor on or before November 30, 2006), 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.

B. 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 Assessors or Board of Assessment Appeals.

§ 203-30 Effective date.

The exemptions from property tax provided by this article shall become effective with the October 2006 Grand List.