Town of East Hampton, CT
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2023-07-11
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The Code
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Part II, General Legislation
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Chapter 278 Taxation
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Article VI Exemption for Buildings Used in Farming
- Charter and Code of Ethics
- Ch C Charter
- Ch D Code of Conduct
- Ch E Code of Ethics
- The Code
- Part I, Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Admissions, Board of
- Ch 6 Agriculture Commission
- Ch 7 Arts and Cultural Commission
- Ch 12 Cemetery Board
- Ch 16 Citation Hearing Procedure
- Ch 18 Commission on Aging
- Ch 20 Conservation-Lake Pocotopaug Commission
- Ch 24 Constables
- Ch 28 Design Review Board
- Ch 33 Economic Development Commission
- Ch 37 Elections
- Ch 41 Emergency Management
- Ch 43 Ethics Commission
- Ch 45 Finance and Budget
- Ch 49 Fire Department
- Ch 53 Fiscal Year
- Ch 57 Flood and Erosion Control Board
- Ch 66 Housing Partnership
- Ch 70 Inland Wetlands and Watercourses Agency
- Ch 75 Justices of the Peace
- Ch 77 (Reserved)
- Ch 79 Land Acquisition Fund
- Ch 83 Library
- Ch 88 Lower Connecticut River Valley Council of Governments
- Ch 96 Parks and Recreation Department
- Ch 100 Personnel Policies
- Ch 104 Planning and Zoning Commission
- Ch 109 Police Department
- Ch 113 Property, Disposition of
- Ch 117 Purchasing
- Ch 120 Brownfields Redevelopment Agency
- Ch 125 Salaries
- Ch 130 Terms of Office
- Ch 134 Town Meetings
- Ch 138 (Reserved)
- Ch 143 Vacancies
- Ch 146 Water and Sewer Authority
- Ch 152 Zoning Board of Appeals
- Part II, General Legislation
- Ch 155 Adult-Use Cannabis
- Ch 157 Alcoholic Beverages
- Ch 161 Amusement Devices
- Ch 165 Animals
- Ch 169 Bazaars and Raffles
- Ch 171 Blight and Nuisances
- Ch 173 Boating and Navigation
- Ch 177 Building Code
- Ch 181 Buildings, Numbering of
- Ch 192 Excavations
- Ch 196 Fair Housing
- Ch 200 Fees and Charges
- Ch 207 Gas and Oil Exploration
- Ch 211 Historic Districts
- Ch 215 Hotels
- Ch 219 Housing Code
- Ch 223 Insurance
- Ch 228 Junk Dealers
- Ch 232 Littering
- Ch 237 (Reserved)
- Ch 246 Parks and Recreation
- Ch 250 Peddlers and Solicitors
- Ch 261 Sewer Construction
- Ch 264 Sewer Use
- Ch 269 Solid Waste
- Ch 271 Special Events
- Ch 273 Streets and Sidewalks
- Ch 278 Taxation
- Ch 278 Art VI Exemption for Buildings Used in Farming
- § 278-19 Exemption granted; amount.
- § 278-20 Exclusions.
- § 278-21 Application for exemption.
- Ch 282 Towing
- Ch 287 Vehicles and Traffic
- Ch 291 Vehicles, Storage of
- Ch 295 Water System Construction
- Ch 299 Water System Use
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[Adopted by the Town Council 9-23-2008]
Pursuant to the authority granted under C.G.S. § 12-91(c), as amended, any building used actually and exclusively in farming as defined in C.G.S. § 1-1 or any building used to provide housing for seasonal employees of such farmer, upon proper application being made in accordance with this article, shall be exempt from property tax to the extent of an assessed value of $100,000.
This exemption shall not apply to the residence
of any farmer.
Within 30 days after the assessment date, each individual farmer, group of farmers, partnership or cooperation shall make written application for the exemption provided in § 278-19 of this article to the Assessor, 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 tax year of such farmer prior to the commencement of the assessment year for which such application is made, on forms prescribed by the Commissioner of Agriculture. Failure to file such application in said manner and form within the time prescribed shall be considered a waiver of the right to such exemption for the assessment year.
