You asked how many towns have taken advantage of P. A. 03-234, An Act Concerning a Property Tax Exemption for Certain Farm Buildings.

Representatives from the Connecticut Department of Agriculture, the Connecticut Farm Bureau, and the Connecticut Association of Assessing Officers said that the exemption is not available in most towns. They directed us to a few municipalities that allow it. Based on phone interviews with local tax assessors, we were able to confirm that four towns allow farmers to apply for the exemption: Easton, Glastonbury, Guilford, and Hampton.

P. A. 03-234 permits municipalities to provide an exemption from property tax for any building, up to an assessed value of $ 100,000, actually and exclusively used for farming (CGS § 12-91(c)). Farmers may be eligible for the exemption only if they earn at least $ 15,000 in gross sales from the farming operation, or incur at least $ 15,000 in expenses related to the farm (CGS § 12-91(d)).

According to Bonnie Burr of the Connecticut Farm Bureau, few towns have chosen to provide the exemption to farmers because the legislation is not mandatory and provides no local reimbursement. But the tax assessor in Guilford, where 10 farmers receive an exemption, said that there was little local opposition to providing the exemption because of the town's agricultural heritage and its interest in preserving farmland.

Ron Olsen of the Connecticut Department of Agriculture said that another factor limiting the legislation's adoption is its $ 15,000 gross sales or expenses requirement. Olson said that because many Connecticut farmers work only part-time in agriculture, they do not have sufficient expenses or earn enough revenue to meet the statutory minimum.

AW: ts