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Forest Incentive Programs - Property Taxes for Connecticut

Type of Tax

Reduction in Current Use value- All forest values are weighted into one productivity value.


PA 490-Current Use Value Assessment Act of 1963 and CT General Statute’s sec 12-107b


(a) That it is in the public interest to encourage the preservation of farm land, forest land and open space land

(b) That it is in the public interest to prevent the forced conversion of farm land, forest land and open space land to more intensive uses as the result of economic pressures caused by the assessment thereof for purposes of property taxation at values incompatible with their preservation as such farm land, forest land and open space land


Minimum of 25 acres

Minimum growth-State Forester determines if growth and quantity constitute the proper forest condition.

Management Plan-A base map of the forest land proposed for designation and a short narrative must be prepared by a forester

Use Verification-Forester issues a certificate designating property as forest land

Use Change-Certificate for forest designation is cancelled if the land no longer qualifies

Penalty for Use Change- Conveyance Tax equals 10% of the sale price in year the forest is classified, decreasing by 1% for every year so classified. No conveyance tax after year 10.

Program Administration

Department of Forestry files application for certificate designating parcel as forestland and

County Tax Assessor files application for enrollment.

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