Agricultural Property Tax Exemptions and Abatements

Property Tax Exemption for Farm Buildings, and Farm Machinery 

Up to $100,000 in assessed value for farm equipment and machinery. An additional $100,000 for machinery if municipality votes to approve such an exemption.  An exemption for each farm building used exclusively in farming to an assessed value of up to $100,000 also if municipality votes to approve.

In order to receive any of above exemptions, you must derive at least $15,000 in gross sales or demonstrate $15,000 in expenses on farm.  You also must declare to Town by November 1 (within 30 days after assessment date) these exemptions on Form M-28.

Application to the Assessor for Certain Farm Buildings (M-28 Buildings)

Application to the Assessor for Farm Machinery, Horses or Ponies (M-28 MHP)

C.G.S. Sec. 12-91. Exemption for farm machinery, horses or ponies. Additional optional exemption for farm buildings or buildings used for housing for seasonal employees.

 

Property Tax Abatements (a municipal option)
C.G.S. Sec. 12-81m Property Tax Abatement of up to 50% on dairy farm, fruit orchard or wine grape, nursery or vegetable farm. Must be approved by municipality.

Connecticut Declaration of Personal Property form

 
Property Tax Exemptions
All farmers must file a personal Property Declaration Form with assessor (Form M-15 or town may have their own form) listing all taxable personal property they own in order to claim any farm exemptions. C.G.S. Sec. 12-81. Exemptions. The following-described property shall be exempt from taxation:

(10) Property belonging to agricultural or horticultural societies.

(36) Commercial fishing apparatus. Fishing apparatus belonging to any person or company to the value of five hundred dollars, providing such apparatus was purchased for use in the main business of such person or company at the time of purchase;

(38) Farming tools. Farming tools actually and exclusively used in the business of farming on any farm to the value of five hundred dollars;

(39) Farm produce. Produce of a farm, actually grown, growing or produced, including colts, calves and lambs, while owned and held by the producer or by a cooperative marketing corporation organized under the provisions of chapter 596, when delivered to it by such producer;

(40) Sheep, goats and swine. Sheep, goats and swine owned and kept in this state;

(41) Dairy and beef cattle, oxen, asses and mules. Dairy and beef cattle, oxen, asses and mules, owned and kept in this state;

(42) Poultry. Poultry owned and kept in this state;

(44) Nursery products. Produce or products growing in any nursery, and any shrub and any forest, ornamental or fruit trees while growing in a nursery;

(61) Vessels used primarily for commercial fishing. Any vessel as defined in section 15-127 used primarily for purposes of commercial fishing, provided in the tax year of the owner ending immediately prior to any assessment date with respect to which application is submitted for the exemption provided in this subdivision not less than fifty per cent of the adjusted gross income of such owner, as determined for purposes of the federal income tax, is derived from commercial fishing subject to proof satisfactory to the assessor in the town in which such application is submitted;

(68) Livestock totally exempt except that exemption for horses and ponies limited to one thousand dollars in value unless used in farming. Any livestock owned and kept in this state, except that any horse or pony shall be exempt from local property tax up to the assessed value of one thousand dollars, with such exempt value applicable in the case of each such horse or pony, provided any horse or pony used in farming, in the manner required in section 12-91, shall be totally exempt from local property tax as provided in said section 12-91;

 (73) Temporary devices or structures for seasonal production, storage or protection of plants or plant material. Temporary devices or structures used in the seasonal production, storage or protection of plants or plant material, including, but not limited to, hoop houses, poly houses, high tunnels, overwintering structures and shade houses;

 
Other Tax Information
For a detailed questions and answers informational publication on farm taxation issues published by the Department of Revenue Services, go to "Farmer's Guide to Sales and Use Taxes, Motor Vehicle Fuels Tax, Estimated Income Tax, and Withholding Tax."