[Adopted 5-27-1965 by
the Board of Selectmen (Ch. 9, Art. II, of the 1987 Code)]
[Adopted 5-7-1992 by
the Board of Selectmen]
The Town of Suffield grants tax relief to dairy farms as provided
for in Connecticut General Statutes § 12-81m (P.A. 90-270,
§ 35) in accordance with the following procedures and regulations.
The Town shall abate 50% of the property taxes for dairy farm
acreage and farm buildings. The abatement shall not apply to the owner's
residential lot, residence, and tenant residences on the property.
Abatements shall only be available to the record owner-operators
of qualified dairy farms, or tenants of a qualified dairy farm under
a written and recorded lease for a period of at least three years,
which lease provides that the tenant is responsible for the payment
of taxes. Applicants shall provide the Board of Selectmen with evidence
of the status of the farm as a dairy farm. Such evidence may include:
the acreage of the farm; the nature of the barns, other structures
and equipment on the farm; the number and types of livestock on the
farm; the quantities of milk sold by the farm; the gross income of
the farm derived from dairy-related activities and other types of
activities; and evidence of a dairy farm or milk producing permit
or dairy plant or milk dealer permit as provided for by Connecticut
General Statutes §§ 22-172 and 22-173.
Requests for abatement must be made on a yearly basis. The request
for abatement of taxes on the Grand List of October 1991 must be made
by June 1, 1992. Requests for abatement for the Grand List of October
1992 must be made by August 1, 1992.
Abatement shall be granted until the occurrence of the first
of the following events:
A. The Board of Selectmen and the Board of Finance modify or revoke
the abatement, or the enabling statute is repealed.
C. The farm ceases to be a dairy farm.
The owner must notify the Board of Selectmen in writing at least
30 days before the sale of the farm or before its cessation as a dairy
farm.