[Adopted 9-6-2017]
This article shall be known and may be cited as "An Ordinance Providing a Property Tax Exemption for Farm Buildings."
This article is enacted pursuant to the provisions of Section 12-91(c) of the Connecticut General Statutes, as it may be amended from time to time.
The Legislative Council of the Town of Newtown finds that the preservation of farming and farmland is vitally important to retaining Newtown's rural character and quality of life, works towards the plan goals in the Newtown Plan of Conservation and Development, and promotes economic and environmental sustainability. Therefore, pursuant to Connecticut General Statutes § 12-91c, as amended, the Town of Newtown seeks to protect, preserve and promote the health, welfare and quality of life of its people by providing a tax exemption for certain farm buildings.
A. 
Subject to the terms of this § 208-32, for any individual farmer, group of farmers, partnership or corporation who qualifies for the farm machinery exemption under Connecticut General Statutes § 12-91a, any building or buildings used actually and exclusively in farming, as defined in Section 1-1 of the Connecticut General Statutes, shall be entitled to an exemption from property tax in an amount up to and not exceeding $50,000 total for each parcel of real property upon which such building or buildings are situated.
B. 
Such exemption shall be subject to the application and qualification process provided in Subsection E of this section.
C. 
Such exemption shall not apply to any residence of such individual farmer, group of farmers, partnership or corporation.
D. 
Such exemption shall not apply to any building used to provide housing for seasonal employees of such individual farmer, group of farmers, partnership or corporation.
E. 
Annually, on or before the first day of November or the extended filing date granted by the assessor pursuant to Section 12-42 of the Connecticut General Statutes, each such individual farmer, group of farmers, partnership or corporation shall make written application for such exemption to the assessor or board of assessors, 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. Failure to file such application in said manner and form on or before the first day of November shall be considered a waiver of the right to such exemption for the assessment year. Any person aggrieved by any action of the assessors 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.
F. 
The maximum amount of the exemption is subject to change upon resolution by the Legislative Council, which may base such changes on recommendations to the Legislative Council from the office of the First Selectman.
The provisions of this article are declared to be severable, and the invalidity of any portion thereof shall not affect the validity of the remainder.