In 1963, The Connecticut General Assembly enacted Public Act 63-490, an act concerning the taxation and preservation of farm, forest or open space, commonly referred to as “PA 490.”
Public Act 490 is Connecticut’s Current-Use Tax Law for Farmland, Forest Land and Open Space Land–one of the most important laws to help preserve an agricultural, forest, and natural resource land base in Connecticut.
The filing period for any land to be classified is between September 1st and October 31st, except in a year in which a revaluation of all real property is effective, in which case the filing deadline is December 30th.
Farm Classification Application
Forest Classification Application