Connecticut General Statutes require that every five years the Office of Policy and Management, in consultation with the Commissioner of Agriculture, develop the recommended land use values for all land assessed as PA 490 Farmland. PA 490 allows farm, forest and open space lands to be assessed at current use value rather than fair market value. Connecticut Farm Bureau Association, in cooperation with the Connecticut Department of Agriculture, has published a 2015 guide on PA 490.  The publication is funded in part by matching funds from the Connecticut Department of Agriculture through the Community Investment Act under a Farm Viability Grant.