[Adopted by Town Meeting 12-10-2012, effective 1-3-2013]
A. 
Pursuant to the authority granted by Connecticut General Statutes, § 12-91(c), that gives the Town the option to provide an additional exemption for farm buildings, the Town hereby provides that the Assessor shall grant a reduction on the property tax assessment for any building used actually and exclusively in farming, as defined in C.G.S. § 1-1, or for any building used to provide housing for seasonal employees of such farmer in an amount not to exceed $100,000 in the assessed value of each eligible building.
B. 
The exemption shall not apply to any residence except for a building used exclusively as a residence for seasonal employees.
C. 
On or before the first day of November on which the Assessor's office is open, the owner shall make written application, on forms prescribed by the Commissioner of Agriculture or as adopted by the Assessor, identifying each building for which this exemption or reduction in assessment is claimed, listing the then current assessed value of the building and the claimed exemption. The application shall include a notarized affidavit certifying that the owner derived at least $15,000 in gross sales 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 (October 1) for which such application is made.
D. 
In the event the farm is owned by one person or entity and leased to another who actually farms, then the lessee shall also file the financial affidavit, and it is the lessee's income or expenses that must meet the minimum amount. Any rental expense shall be a lessee expense, except rent paid to an immediate family member or entity owned by an immediate family member. The owner shall file an affidavit attesting to the identity of the lessee.
E. 
Failure to file the application on or before the first day of November on which the Assessor's office is open shall be considered a waiver of the right to such exemption for the assessment year.
F. 
Any person aggrieved by any action of 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 Assessor.