[Ord. No. 93-1, Preamble]
The Board of Selectmen of the Town of Brooklyn believes that the preservation of farmland and open space is vitally important to retaining Brooklyn's rural character and its high quality of life; and Connecticut General Statutes Section 12-81m (Revision of 1958) allows towns to abate up to fifty percent of the property taxes on any dairy farms, and to recapture abated taxes in certain circumstances in the event of a sale of the property. The Board of Selectmen wished to establish a mechanism whereby tax relief can be granted to dairy farms as provided by law.
[Ord. No. 93-1 § 1; New]
The Town of Brooklyn ("Town") may abate property taxes on dairy farms 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, or the recapture of any taxes so abated, is done pursuant to Connecticut General Statutes Section 12-81m, as such statute may be amended from time to time.
b. 
A request for an abatement shall be made by application to the Board of Selectmen and to the Town's Board of Finance by the record owner of the property, or a tenant with a signed, recorded lease of at least three years, which lease requires tenant to pay all taxes on the dairy farm as part of the lease.
c. 
In order for an abatement to apply for the tax year beginning July 1, 1994, the application shall be submitted no later than October 1, 1993. For any tax year thereafter, the application shall be submitted by October 1 of the preceding year.
d. 
An abatement is only available for dairy farmers. The applicant shall provide the Board of Selectmen and the Board of Finance with evidence to support the status of the farm as a dairy farm. In determining whether a farm is a "dairy farm," the Board of Selectmen and the Board of Finance shall take into account, among other factors: the acreage of 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; the gross income derived from other types of activities; and evidence of Dairy Farm or Milk Producing Permit or Dairy Plant or Milk Dealer Permit, as previously set forth in Connecticut General Statutes 22-173 or equivalent evidence satisfactory to the Boards of Selectmen and Board of Finance. All residences and building lots are excluded.
e. 
Upon affirmative vote by both the Board of Selectmen and the Board of Finance, the Town may abate up to 50% of the property taxes for a dairy farm.
f. 
Any abatement will continue in force for five years, or until such time as the farm is sold, or ceases to be a "dairy farm," whichever occurs first.
g. 
The property owner receiving the abatement shall notify the Board of Selectmen and the Board of Finance in writing within 30 days of the sale of property or the cessation of operations as a "dairy farm."
h. 
Upon sale of the property, and subject to the provisions of paragraph i herein, the property owner shall 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
10+
0
9–10
10%
8–9
20%
7–8
30%
6–7
40%
5–6
50%
4–5
60%
3–4
70%
2–3
80%
1–2
90%
0–1
100%
i. 
Upon affirmative vote by the Board of Selectmen and the Board of Finance, the Town may waive any of the amounts which would otherwise be owed pursuant to paragraph h herein if the farm continues to be used as "farm land," "forest land" or "open space," as those terms are defined in Section 12-107b of the Connecticut General Statutes, after the sale of the property.
j. 
The taxes owed to the Town pursuant to paragraphs h and i hereof shall be due and payable by the record property owner/grantor to the Town Clerk of Brooklyn 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 of conveyance which is subject to the recapture of tax, as set forth in paragraph h hereof, shall be recorded by the Town Clerk unless the funds due under the recapture provisions of paragraph h hereof have been paid, or the obligation has been waived pursuant to paragraph i hereof.
k. 
The Tax Assessor shall file, not later than 30 days after abatement is approved by the Board of Selectmen and the Board of Finance, with the Town Clerk, a certificate for any dairy farm 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 in paragraph h hereof. The certificate shall be recorded in the land records of the Town of Brooklyn.
[Ord. No. 94-1 §§ 1, 2]
a. 
Pursuant to Section 12-81b of the Connecticut General Statutes (Revision of 1958), land now belonging to the Forest Landowners of Eastern Connecticut, Inc. (d/b/a Wolf Den Land Trust), consisting of a 15 acre parcel situated northerly on Herrick Road in the Town of Brooklyn and shown as Lot 20 on Assessor's Map 18, shall be exempt from taxation as the date of its acquisition by the Land Trust, to wit, June 10, 1993 (See Volume 138, Page 316 of the Records of the Town Clerk for a fuller description of the subject premises).
b. 
The Treasurer of the Town of Brooklyn is authorized to reimburse to Forest Landowners of Eastern Connecticut, Inc. any tax paid by it for a period subsequent to June 10, 1993.
[Ord. No. 94-6, Preamble]
Section 12-81b of the Connecticut General Statutes (Revision of 1958) permits an immediate tax exemption for certain organizations acquiring real property after the property has been assessed, provided such exemption shall have been authorized by ordinance duly adopted for that purpose.
[Ord. No. 94-6 § 1]
a. 
Any real property acquired by an organization which is organized and existing for the purpose of acquiring land and holding the same in perpetuity for purpose of conservation or environmental protection and protecting the land from development, which property is exempt from taxation under Section 12-81 (7)—(16) of the Connecticut General Statutes (Revision of 1958), shall be exempt from taxation as of the date of it acquisition.
b. 
If any amount shall have been paid on account of taxes upon real property which is exempt from taxation hereunder, then upon application timely made as set forth in paragraph c hereof, the Treasurer is authorized and directed to refund to the exempt organization, without interest, such portion of the amount as represents taxes for the period subsequent to the exemption date.
c. 
Application for reimbursement under paragraph b shall be made to the Tax Collector of the Town on a form prescribed by him not later than the first day of October next following the date of acquisition by the exempt organization of property for which an exemption is claimed; except in the case of properties acquired prior the adoption of this section, as to which reimbursement may be sought until October 1, 1994.
d. 
This section shall apply to properties acquired by an exempt organization on or after January 1, 1993.
e. 
Any taxes previously levied upon this property but unpaid as of the effective date of this section shall be abated.
[Ord. 3/4/13]
This section shall be known and may be cited as "An Ordinance Providing a Property Tax Exemption for Farm Buildings and Additional Farm Machinery."
[Ord. 3/4/13]
This section is enacted pursuant to the provisions of Section 12-91(b) and (c) of the Connecticut General Statutes, as it may be amended from time-to-time.
[Ord. 3/4/13]
The Town of Brooklyn finds that the preservation of farming and farmland is vitally important to retaining Brooklyn's rural character and quality of life, as well as promoting economic and environmental sustainability. Therefore pursuant to Connecticut General Statutes § 12-91(b) and (c), as amended, the Town of Brooklyn 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 and additional farm machinery.
[Ord. 3/4/13]
a. 
For a farmer who qualifies for the farm machinery exemption under Connecticut General Statues § 12- 91(a). Any building used actually and exclusively in farming, as "farming" is defined in Section 1-1 of the Connecticut General Statutes, including 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 $100,000.00 per eligible building. This exemption shall not apply to any residence of any farmer.
b. 
For a farmer who qualifies for the farm machinery exemption under Connecticut General Statues § 12-91(a). Additional such machinery, upon proper application being made in accordance with this section, shall be exempt from property tax to the extent of an additional assessed value of $100,000.00.
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) and (b) 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 $15,000.00 in gross sales from such farming operation, or incurred at least $15,000.00 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 to be 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 same rights and remedies for appeal and relief as are provided in the Connecticut General Statutes for taxpayers claiming to be aggrieved by the doings of the Assessor or Board of Assessment Appeals.
[Ord. 8/1/13]
a. 
Pursuant to the authority conferred by Conn. Gen. Stat. § 12-81c, the following three types of vehicles shall be exempt from local taxation:
1. 
Ambulance-type motor vehicles used exclusively for the purpose of transporting any medically incapacitated individual (except any such vehicle used to transport any such individual for profit);
2. 
Any property owned by a nonprofit ambulance company; and
3. 
Any motor vehicle owned by a person with disabilities, or owned by the parent or guardian of such a person, which vehicle is equipped for purposes of adapting its use to the disability of such person, shall be exempt from local taxation.
b. 
For the purpose of this section, an "ambulance-type motor vehicle used exclusively for the purpose of transporting any medically incapacitated individual" is defined as a motor vehicle specifically designed to carry patients and typically operated by a person possessing certification from the office of Emergency Medical Services.
c. 
For the purpose of this section, a "motor vehicle ...equipped for the purpose of adapting its use to a disability" is defined as a vehicle modified from stock specifications by the addition of hydraulic lifts, specialized steering or braking apparatus, or similar alterations, solely for the purpose of equipping said vehicle to adapt its use to the disability of either owner or the owner's child, or the owner's ward.
d. 
Any person wishing to claim an exemption pursuant to this section shall make an application for said exemption to the Town's Assessor on a form prescribed by the Assessor, and shall supply to the Assessor such proof as is necessary to establish the compliance of the vehicle with the intent of this section. Such proof may include but not be limited to:
1. 
Photo(s) of the vehicle showing the modification;
2. 
Copy of the invoice showing modifications made to the vehicle;
3. 
A valid special license plate for the disabled issued by the Connecticut Department of Motor Vehicles;
4. 
A removable windshield placard for the disabled;
5. 
A letter from a physician, no older than three years, which attests to the applicant's need for a specially manufactured motor vehicle or a modified motor vehicle due to that person's medical condition; or
6. 
A letter from a physician, no older than three years, which attests that the spouse, ward, or child of the applicant needs a specially manufactured motor vehicle or a modified motor vehicle due to that person's medical condition.
e. 
Anyone applying for the tax exemption shall file the application with the Tax Assessor annually in accordance with this section no later than November 1 following the assessment date with respect to which such exemption is claimed. For vehicles purchased or modified on or after October 2 and on or before July 31 of the assessment year for which such exemption is requested, the application shall be filed not later than 30 days following the purchase.
[Added 7-11-2019]
The Town of Brooklyn hereby adopts the municipal option to allow a full property tax exemption for persons eligible therefor as authorized by and in accordance with Connecticut General Statutes § 12-81(21)(C). The dwelling house and the lot whereupon the same is erected belonging to or held in trust for any citizen and resident of the Town of Brooklyn shall be fully exempt from local property taxation, if such person is a veteran who served in the Army, Navy, Marine Corps, Coast Guard or Air Force of the United States and has received financial assistance for specially adapted housing under the provisions of Section 801 of Title 38 of the United States Code, as amended from time to time, and has applied such assistance toward the acquisition or modification of such dwelling house. The same exemption may also be allowed on such housing units owned by the surviving spouse of such veteran i) while such spouse remains a widow or widower, or ii) upon the termination of any subsequent marriage of such spouse by dissolution, annulment or death, or by such veteran and spouse while occupying such premises as a residence. An individual seeking to benefit from the tax exemption provided for by this section shall submit proof to the Assessor evidencing qualification for such exemption. The Assessor shall grant such exemption upon receipt of sufficient written proof from the individual seeking to benefit from this section that he or she meets all eligibility requirements set forth in Connecticut General Statutes § 12-81(21)(C).