[Adopted 7-23-2012, effective
8-23-2012]
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 § 12-91(c)
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(c), as amended, the Town of Mansfield
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.
For a farmer who qualifies for the farm machinery exemption under Connecticut General Statutes, § 12-91(a), any building used actually and exclusively in farming, as "farming" is defined in § 1-1 of the Connecticut General Statutes, except for any building used to provide housing for seasonal employees of such farmer, upon proper application being made in accordance with this section, shall be exempt from property tax to the extent of an assessed value of $100,000.
B.
This exemption shall not apply to any residence of any farmer.
C.
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.
