The Town of Ashford ("Town") may abate property taxes on dairy
farms or fruit orchards, including a vineyard for the 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 or fruit orchards or the recapture of any taxes so
abated is done pursuant to Connecticut General Statutes § 12-81m,
as such statute may be amended from time to time.
B. A request for an abatement must be made by application to the Board
of Selectmen and to the Town 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 the tenant to pay all taxes on the
dairy farm or fruit orchard as part of the lease.
C. In order for an abatement to apply for the tax year beginning July
1, 2006, the application must be submitted no later than October 1,
2005. 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 or fruit orchards,
including vineyards. The applicant must provide the Board of Selectmen
and the Board of Finance with evidence to support the status of the
property as a dairy farm or fruit orchard. In determining whether
a property is a dairy farm or fruit orchard, the Board of Selectmen
and the Board of Finance shall take into account, among other factors,
the acreage of the property; the number and types of livestock or
fruit trees or bushes on the farm; the quantities of milk or fruit
sold by the facility; the gross income of the farm or orchard derived
from dairy- or orchard-related activities; the gross income derived
from other types of activities; and evidence of a dairy farm or milk
producing permit or dairy plant or milk dealer permit. 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.
[Amended 6-7-2021]
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, fruit orchard or vineyard.
F. Any abatement will continue in force for five years, or until such
time as the farm, orchard or vineyard is sold, or until such time
as the property ceases to be a dairy farm, orchard, or vineyard, whichever
occurs first.
G. The property owner receiving the abatement must notify the Board
of Selectmen and the Board of Finance in writing within 30 days of
the sale of the property or the cessation of operations as a dairy
farm, orchard, or vineyard.
H. Upon sale of the property, and subject to the provisions of Subsection
I herein, 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
|
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%
|
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 Subsection
H herein if the property continues to be used as farm land, forest land, or open space land, as those terms are defined in § 12-107b of the Connecticut General Statutes, after the sale of the property.
[Amended 6-7-2021]
J. The taxes owed to the Town pursuant to Subsections
H and
I hereof shall be due and payable by the record property owner/grantor to the Town Clerk of Ashford 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 in Subsection
H hereof, shall be recorded by the Town Clerk unless the funds due under the recapture provisions of Subsection
H hereof have been paid or the obligation has been waived pursuant to Subsection
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, orchard, 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 in Subsection
H hereof. Said certificate shall be recorded in the Land Records of the Town of Ashford.