A property tax exemption from the amount of the assessed value is provided for each building used actually and exclusively in farming as defined in Connecticut General Statutes § 1-1 subject to the limitations contained herein.
The total exemption available to any one taxpayer, including any
related corporation or other entity, under this program is limited
to $100,000 regardless of the number of eligible buildings, and no
taxpayer shall be eligible to receive any additional exemption for
any building that might otherwise qualify for the farm building exemption
beyond said amount.
Each individual farmer, group of farmers, partnership, cooperative, joint venture, corporation or other entity, including any parent, subsidiary or affiliate, having any interest in a building eligible for the farm building exemption shall be subject to the limitation stated in Subsection B.
The exemption provided by this article shall not apply to the
residence of such farmer.
Annually, within 30 days after the assessment date, each individual
farmer, group of farmers, partnership or corporation shall make written
application for the exemption provided for in this article to the
Assessor. Said application must include 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 within the
time limit prescribed shall be considered a waiver of the right to
such exemption for the assessment year.
Any person aggrieved by any action by the Assessor 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.