[Adopted 7-26-2022 by Ord. No. 22-002]
A.
Purpose. The purpose of this article is to establish the criteria
and the process by which certain lands in the Town of Thompson (hereafter
"the Town") may be classified as open space for the purposes of property
taxation, specifically in accordance with Section 12-107e of the Connecticut
General Statutes.
B.
Intent. The Town finds it in the public interest to encourage the
preservation of open space lands, to conserve natural resources, and
to provide for the welfare and happiness of its residents. To that
end, the Town adopts this article in order to reduce the financial
pressure to sell land and to incentivize the preservation of open
space within the Town of Thompson.
For the purposes of this article, certain terms and words are
defined as follows. Unless the context clearly requires otherwise,
all words, terms and phrases used herein but not otherwise defined
shall have the meanings respectively ascribed to them in Section 12-107b
of the Connecticut General Statutes, as amended.
The form M-30, entitled "Application to the Assessor for
Classification of Land as Open Space Land", prescribed by the Commissioner
of the Department of Agriculture of the State of Connecticut. The
form is available at the Assessor's office of the Town.
The Assessor for the Town of Thompson.
Any permanently affixed structure having a roof and intended
for shelter, housing or enclosure of persons, animals or materials.
Means any persistent man-made change to the land, including,
but not limited to:
The construction of buildings, structures, fences over six feet
in height or mortared stone walls;
The construction of permanent infrastructure related to public
or private utilities; fuel storage; septic fields and reserve areas;
solar- or wind-power arrays; cell phone towers or their appurtenant
structures; drainage; or roadwork;
Swimming pools, tennis courts, basketball courts or similarly
altered recreation facilities;
Mining, dredging, clear-cutting, filling, grading, paving, excavation
or drilling.
For the purposes of this article, the following shall not be
considered development:
The tilling of soil as part of agricultural of horticultural
use;
The presence of dry-stacked fieldstone walls, rustic burial
grounds or other historically significant features;
Selective harvesting of timber, management of invasive species
or other management for conservation purposes, such as for fields,
meadows or ponds;
The presence of dams or other measures installed for flood-control
purposes by federal, state, or local governments;
Maintenance of unpaved roads or trails to facilitate these purposes.
Any land for which there has been no change in the use of
such area which has adversely affected its essential character as
an area of open space.
As defined in Chapter 203, Section 12-107b, of the Connecticut
General Statutes, any unbuilt and undeveloped area of land, substantially
in its natural state, including forest land and land designated as
wetland under Section 22a-30, and not excluding farmland.
A guidance document for land use and development priorities,
prepared and adopted by the Town every 10 years pursuant to Section
8-23 of the Connecticut General Statutes.
Anything that is constructed, installed or erected on the
land, the use of which requires permanent attachment to ground or
water areas.
A parcel or area of land which contains no building or buildings, as defined in § 240-10, Definitions, "building."
A parcel or area of land which includes no areas meeting the definition of development, as defined in § 240-10, Definitions, "development."
In accordance with the requirements of Chapter 203, Section
12-107e, of the Connecticut General Statutes, Classification of Land
as Open Space Land, the Planning and Zoning Commission (PZC) of the
Town has amended its Plan of Conservation and Development to designate
land in all zoning districts of Thompson as eligible for consideration
as open space land, with an amendment date of May 18, 2022.
For the purpose of open space land value assessment, and pursuant to the provisions of Section 12-107e of the Connecticut General Statutes, as amended, and as described above in § 240-11 of this article, land in all districts of Thompson is eligible for the open space classification. Upon the submission of the completed application by the property owner, the Assessor shall grant the open space classification if the following criteria are met:
A.
The subject parcel shall be an area of not less than three acres
of unbuilt and undeveloped land.
B.
In cases where the subject parcel includes portions which are built
or developed, the three-acre minimum shall be land in excess of any
portion containing such built or developed areas. That portion shall
be calculated, at a minimum, as the area of a single building lot
within that zoning district.
C.
In cases where the built or developed portions of the subject parcel
are greater than the area of a single building lot, the area excluded
from the open space calculation shall not exceed the actual square
footage of the developed portion.
D.
Contiguous parcels on unbuilt and undeveloped land having the same
title owner may be aggregated for the purpose of determining the area
eligible for open space classification. Parcels which are intersected
by a Town or state road shall be considered contiguous parcels of
land for the purposes of open space classification.
E.
Land which had previously been ineligible for open space classification
due to its developed state, but which has been reclaimed, may be eligible
for consideration as open space if it is demonstrated that the parcel
has been returned to a condition meeting the definitions of unbuilt
and undeveloped.
F.
Land set aside under the open space requirements for a subdivision
or a conservation subdivision shall not be eligible for open space
classification pursuant to C.G.S. § 12-107e. Such land is
to be preserved permanently as open space, as described in the Subdivision
Regulations of the Town of Thompson.
G.
Land set aside through permanent use restriction as open space or
conservation land, whether through easement or any other permanently
recorded restriction, shall not be eligible for open space classification
pursuant to C.G.S. § 12-107e. In such cases, the terms of
the recorded use restriction shall apply in perpetuity.
Any individual wishing to apply for the open space classification
shall confer with the Assessor. The procedure to follow shall be as
provided in Section 12-107e(b) and (c) of the Connecticut General
Statutes, as amended.
Any land that receives open space classification shall have
an assessed value set by the State of Connecticut, Office of Policy
and Management, PA 490 Statewide Recommended Land Use Values set at
the time of revaluation.
The right to appeal a denial of the application for the open
space classification by the Assessor shall be as set forth in Section
12-107e(d) of the Connecticut General Statutes, as amended.
The process by which tax shall be levied upon the sale, transfer
or change of land use of a parcel classified as open space shall conform
to the provisions of Sections 12-504a through 12-504c and Section
12-504e of the Connecticut General Statutes, as amended.
