This article shall be known and may be cited as the "Farm Tax
Abatements Ordinance."
This article is enacted pursuant to §§ 7-148
and 12-81m of the Connecticut General Statutes.
Upon approval by the Tax Assessor and affirmative vote by the
Town Council, the Town may abate up to 50% of the property taxes for
any such dairy farm, fruit orchard, vegetable farm, nursery or vineyard.
A. Any abatement shall continue in force for five years, or until such
time as the dairy farm, fruit orchard, vegetable farm, nursery, or
vineyard for growing of grapes for wine is sold, or until such time
as the property ceases to be a dairy farm, fruit orchard, vegetable
farm, nursery, or vineyard for growing of grapes for wine, or if any
such business is deemed ineligible for an abatement based on a determination
by the Tax Assessor that the beneficiary of the abatement has failed
to show that they have derived at least $15,000 in gross sales from
such business or incurred at least $15,000 in expenses related to
such operation, with respect to the most recently completed taxable
year of such business. Otherwise, any such abatement may be renewed
for an additional five years by vote of the Town Council based on
a proper reapplication made to the Office of the Tax Assessor at or
near the end of the preceding five-year term pursuant to the requirements
for any initial application as set forth in this article.
B. The property owner receiving the abatement must notify the Tax Assessor
and Town Council in writing within thirty (30) days of the sale of
the property or the cessation of operations as a dairy farm, fruit
orchard, vegetable farm, nursery, or vineyard for growing of grapes
for wine.
The Town of Mansfield may abate property taxes on dairy farms,
fruit orchards, vegetable farms, nurseries, or vineyard for growing
of grapes for wine, and recapture taxes so abated in the event of
sale, in accordance with the following procedures and requirements:
A. Any action by the Town concerning the abatement of property taxes
for dairy farms, fruit orchards, vegetable farms, nurseries, or vineyard
for growing of grapes for wine, or the recapture of any taxes so abated,
shall be done pursuant to Connecticut General Statutes, § 12-81m,
as such statute may be amended from time to time.
B. Any request for an abatement must be made by application to the Office
of the Tax Assessor of the Town of Mansfield by the record owner of
the property, or a tenant with a signed, recorded lease of at least
three years, which lease requires the tenant to pay all taxes on any
dairy farm, fruit orchard, vegetable farm, nursery, or vineyard for
growing of grapes for wine, as part of the lease.
C. In order for an abatement to apply for the tax year beginning July
1, 2013, the application must be submitted no later than October 1,
2012. For any tax year thereafter, the application must be submitted
by October 1 of the preceding year.
D. An abatement is only available for dairy farms, fruit orchards, vegetable
farms, nurseries, or a vineyard for growing of grapes for wine. The
applicant must provide the Assessor with evidence to support the status
of the property as a dairy farm, fruit orchard, vegetable farm, nursery,
or a vineyard for growing of grapes for wine. In determining whether
a property is a dairy farm, fruit orchard, vegetable farm, nursery,
or a vineyard for growing of grapes for wine, the Assessor shall take
into account, among other factors: the acreage of the property; the
number and types of livestock, vegetable production, fruit trees or
bushes on the farm; the quantities of milk or fruit sold by the facility;
the gross income of the farm derived from dairy, nursery, vegetable,
or orchard related activities; the gross income derived from other
types of activities; and, in the case of a dairy farm, evidence of
Dairy Farm or Milk Producing Permit or Dairy Plant or Milk Dealer
Permit, as provided by Connecticut General Statutes, § 22-173.
All residences and building lots are excluded, but any building for
seasonal residential use by workers in an orchard which is adjacent
to the fruit orchard itself shall be included.
E. In addition to the aforementioned evidence that must be submitted
to the Assessor, the applicant must also provide a notarized affidavit
certifying that the applicant derived at least $15,000 in gross sales
from such eligible business or incurred at least $15,000 in expenses
related to such operation, with respect to the most recently completed
taxable year of such business. For purposes of this article, such
eligible business shall cumulatively include all properties upon which
an individual entity is doing business as a dairy farm, fruit orchard,
vegetable farm, nursery, or a vineyard for growing grapes for wine,
otherwise, any such abatement shall be denied.
F. Subsequently, in order to retain any such abatement, within 30 days
of each annual assessment date in the Town of Mansfield, the applicant
must provide such notarized affidavit certifying that the applicant
derived at least $15,000 in gross sales from such business or incurred
at least $15,000 in expenses related to such operation, with respect
to the most recently completed taxable year of such business. Otherwise,
any such abatement shall be terminated by the Assessor with notice
to the Town Council.
Upon sale of the property, and subject to the authority of the
Town Council per this article to waive any such payment, the property
owner must pay to the Town a percentage of the original amount of
the taxes abated, pursuant to the following schedule:
Number of Years Sale Follows Abatement for Given Tax Year
|
Percentage of Original Amount of Taxes Abated Which Must
Be Paid
|
---|
More than 10 years
|
0%
|
Between 9 and 10
|
10%
|
Between 8 and 9
|
20%
|
Between 7 and 8
|
30%
|
Between 6 and 7
|
40%
|
Between 5 and 6
|
50%
|
Between 4 and 5
|
60%
|
Between 3 and 4
|
70%
|
Between 2 and 3
|
80%
|
Between 1 and 2
|
90%
|
Between 0 and 1
|
100%
|
A. Upon affirmative vote by the Town Council, the Town may waive any
of the amounts which would otherwise be owed pursuant to the foregoing
recapture provision if the property continues to be used as "farm
land," "forest land," or "open space," as those terms are defined
in § 12-107b of the Connecticut General Statutes, after
the sale of the property.
B. The taxes owed to the Town pursuant to the recapture provisions of
this article shall be due and payable by the record property owner/grantor
to the Town Clerk of Mansfield at the time of recording of her/his
deed or other instrument of conveyance. Such revenue received by the
Town Clerk shall become part of the general revenue of the Town. No
deed or other instrument or conveyance which is subject to the recapture
of tax, as set forth herein, shall be recorded by the Town Clerk unless
the funds due under the recapture provisions herein have been paid,
or the obligation has been waived pursuant to the immediately preceding
subsection herein.
C. The Tax Assessor shall file, not later than 30 days after abatement
is approved by the Town Council, with the Town Clerk, a certificate
for any such dairy farm, fruit orchard, vegetable farm, nursery, or
vineyard land that has been approved for a tax abatement, which certificate
shall set forth the date of initial abatement and the obligation to
pay the recapture funds as set forth herein. Said certificate shall
be recorded in the land records of the Town of Mansfield.
Any person claiming to be aggrieved by any action or inaction
of the Tax Assessor of the Town of Mansfield regarding this article
may appeal to the Board of Assessment Appeals of the Town of Mansfield
in the manner set forth in Connecticut General Statutes, § 12-111,
as amended. Appeals from any decision of the Board of Tax Review may
be taken to the Superior Court for the Judicial District of Tolland
pursuant to Connecticut General Statutes, § 12-117a, as
amended.