In 1963, the Connecticut General Assembly enacted Public Act 63-490, an act concerning the taxation and preservation of farm, forest or open space, commonly referred to as “Public Act 490”.
PA-490 is the single most important land use legislation codified in the Connecticut General Statutes(CGS). The critical component of PA 490 prevents the forced conversion of farm, forest and open space lands to more intensive uses.
The purpose and intent of this public act is clearly spelled out in CGS 12-107a:
That it is in the public interest to encourage the preservation of farmland, forest land and open space land in order to maintain a readily available source of food and farm products close to the metropolitan areas of the state, to conserve the state’s natural resources and to provide for the welfare and happiness of the inhabitants of the state.
It is in the public interest to prevent the forced conversion of farmland, forest land and open space land to more intensive uses as the result of economic pressures caused by the assessment thereof for purposes of property taxation at values incompatible with their land preservation as such farmland, forest land and open space, and
That the necessity in the public interest of the enactment of the provisions of sections 7-131c and 12-107b to 12-107e, inclusive is a matter of legislative determination.
The Connecticut Farm Bureau Association publishes “A Practical Guide and Overview for Landowners, Assessors and Government Officials”. Please click on the link below to access that Guide.