Pursuant to the provisions of C.G.S. § 12-91(c), as amended, any building used actually and exclusively in farming, as defined in C.G.S. §
1-1, upon proper application being made in accordance with this article, shall be exempt from property tax to the extent of an assessed value of $100,000. Such exemption shall not apply to the residence of the farmer and shall be subject to the application and qualification process provided in C.G.S. § 12-91(d).
This exemption shall not apply to any buildings used for residential
purposes on any farm. Should an accessory building be used as an outhouse,
cabana, or any such purpose on a farm, the exemption would not apply.
This article shall apply to the Grand List of the Town of Durham
October 1, 2021, and subsequent years.