| CLASSIFICATION OF FARM LAND It used to be easy to recognize a farm; even a child could describe it. It would consist of scenic acres of gently rolling land, some tilled, some being used as pastures and some woodland. There were numerous outbuildings (mostly red barns with silos) and seemingly countless cows and horses corralled in by miles of white fencing. Historic farms were self contained and self supporting consisting of different tracks of land. The farm unit of the historic farm needed woodlands as a source of fuel for heating and production. Wasteland, ponds and streams provided drinking water, irrigation and power. Today however there are various types of land. Gentleman farmers of today usually concentrates on one activity (such as haying or pasturing) and the land used for that activity, whether owned or leased, does not have to be more diverse than necessary to support that single purpose. Corporate farms can range in size from those very large tracks of land, to highly specialized and technologically intense farms on relatively small tracks of land. Definitions of Farm/Farmland "Agriculture" and "farming" shall include cultivation of the soil, dairy, forestry, raising or harvesting any agricultural or horticultural commodity,including the raising, shearing, feeding, caring for, training and management of livestock, including horses, bees, poultry, fur bearing animals and wildlife. State Statute 12-107b(a): The term "farm land" means any tract or tracts of land, including woodland and wasteland, constituting a farm unit.... Note: "Farm Unit" is not defined. State Statute 14-49(q): ....no farm (motor Vehicle) registration shall be issued to any person operating a farm that has gross annual sales of less than two thousand dollars in the calendar year preceding registration.... Note: Although State Statute 12-107c requires the assessor to consider a farmer's gross income among other factors, the majority of such income does not have to be derived from a farming operation. Although the registration of a farm vehicle cannot disqualify the application but if he has a farm plate issued it may indicate that the owner is a farmer.
Also helpful in defining land as farmland might be the two following definitions of the term "farm": Black's Law Dictionary (5th Edition ): a tract of land devoted to agriculture, pasturage, stock raising, or some allied industry. Includes dairy, stock and poultry farms. Webster's New Riverside University Dictionary : Land Cultivated for agricultural production...land devoted to raising and breeding of domestic animals....and area of water devoted to the raising and breeding of a particular kind of aquatic animal..... Application for Classification Application to the Assessor for Classification of Land As Farm Land (Form M-29) can be obtained at the Assessor's Office or by selecting Forms (here), then select Resources, then select Assessor Forms. These can be printed directly from this site (Connecticut Assessor's Association Organization) Except during a revaluation year, a completed application (including the signatures of all owners) must be filed between September 1st and October 31st. During the year of a revaluation, the deadline is extended to December 30th. No other extension of the filing period is available and failure to file within the prescribed time period is a waiver of the right to the classification for the assessment year commencing on October 1st. There is nothing prohibiting the applicant from providing the assessor with information in addition to that required on the application. Considering the diverse nature of farming in the state, additional information may not only be desirable but necessary in order for the assessor to make a determination as to whether the land in question should be classified as farm land. Factors to Consider When Determining What is a Farm or Farmland No single factor should be used to either approve or reject farm status nor should they be the only factors to be considered: Acreage - State law sets no minimum acreage requirement for farm land classification, but some towns have established certain acreage provisions. Portion Actually Used in Farming - there are different types of farming. Once the assessor has determined that the land in question is farm land, the assessor must determine the portion actually used for farming activity. Productivity of the Land - there can be legitimate reasons why farm land must lay fallow for a short period of time or why it is not being employed to its maximum capacity. As long as there is a bona fide commercial farming activity occurring, the degree of productivity may not be a controlling factor unless the diminished activity draws into questions whether there is, indeed a commercial farming activity occurring. Gross Income Derived from Farming - when considering gross income from farming, only the income attributed to the land in question should be taken into account. Also, the majority of a farmer's income does not have to be derived from the operation. Nature and Value of Equipment Used - type, quantity and value of equipment used will vary greatly from farm to farm. Extent to Which Tracts Comprising Farmland are Contiguous - it is becoming increasingly rare to find a farm that is one large contiguous parcel. Frequently,separate parcels of land may be rented or leased from others for commercial farming.
The one questions that should be answered is "What commercial farming activity is occurring on this parcel of land?" |