[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. 94-6, 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. 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.
[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).