[Adopted 7-23-2012, effective 8-23-2012]
This article shall be known and may be cited as "An Ordinance Providing an Additional Property Tax Exemption for Farm Machinery."
This article is enacted pursuant to the provisions of § 12-91(b) of the Connecticut General Statutes, as it may be amended from time to time.
The Town Council of the Town of Mansfield finds that the preservation of farming and farmland is vitally important to retaining Mansfield's rural character and quality of life, as well as promoting economic and environmental sustainability. Therefore, pursuant to Connecticut General Statutes, § 12-91(b), as amended, the Town of Mansfield seeks to protect, preserve and promote the health, welfare and quality of life of its people by providing an additional tax exemption for farm machinery.
For a farmer who qualifies for the farm machinery exemption under Connecticut General Statutes, § 12-91(a), any farm machinery as defined in said § 12-91(a) to the extent of an additional assessed value of $100,000, subject to the same limitations as the exemption provided under said Subsection A, and further subject to the application and qualification process provided in Subsection B, below, shall be exempt from taxation to that extent.
Annually, within 30 days after the assessment date, each individual farmer, group of farmers, partnership or corporation shall make written application to the Assessor for the exemption provided in Subsection A of this section, 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 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 of the Assessor shall have the 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 Assessor.