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  Foresters, Inc.
                 Since 1945
Connecticut: PA490 Forestland Classification

Public Act 490
is Connecticut's law (Connecticut General Statutes Sections 12-107a through 107-f) that allows
your farm, forest, or open space land to be assessed at its use value rather than its fair market or highest and
best use value (as determined by the property's most recent "fair market value" revaluation) for purposes of local
property taxation.

A minimum of 25 forested acres is required.  However, if you own multiple parcels in CT with 10 acres or more
adding up to 25 acres or more you will still qualify.  As the first step you must have your land designated as forest
land through the Forestry Division of the Connecticut Department of Environmental Protection using the services
of a private certified forester such as
Connwood Foresters, Inc. We will provide a report and corresponding
forest type map describing the forest.   Once you have this designation, you then go to your assessor and fill out
an application that must be returned between September 1 and October 31.  Applications can also be
downloaded at the
Connecticut Association of Assessing Officers.

Removal of forestland acreage from classification for the first 10 years is subject to a penalty of 10% of the fair
market value of the declassified acres. This percentage decreases by one point every year until 9 years out the
penalty is only 1% of the value - and no penalty after 10 years. Classification stays with the property, with
ownership changes only requiring an update of the forester report. Unlike all the other states, no forest
management is required to maintain classification. The State sets the assessment rates annually for classified
land (roughly $140 per acre).


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Typical Qualifying Connecticut PA 490 Forestland Parcel