Planning and Development Committee

JOINT FAVORABLE REPORT

SPONSORS OF BILL:

Planning and Development Committee

REASONS FOR BILL:

Bill S.B. 262 as of October 1, 2012 would exempt horses and ponies from property tax. It would also increase the property tax exemption for farm machinery up to an assessed value of $100,000. Only one exemption would be allowed to each farmer. It amends the date of the application and qualified foresters report when it must be submitted October 1, 2012. It requires a new application if there is a change in ownership of property that is not an excepted transfer and classified as farm land, forest land, open space land, or maritime heritage land. The bill also identifies many changes to the assessment of classified land that are not applicable to section 12-504c such as transfer of land because of eminent domain, mortgage deeds by any political subdivision, and numerous other exceptions outlined in section 512-504c

SUBSTITUTE LANGUAGE:

On line 121 it changes the issuance of a form from the State Forester to a form from the assessor. On line 124 it deletes a form prescribed by secretary of the Office of Policy and Management.

RESPONSE FROM ADMINISTRATION/AGENCY:

None Expressed

NATURE AND SOURCES OF SUPPORT:

Connecticut Conference of Municipalities: CCM would like to see the bill amended to make exempting the assessment of certain horses an option. CCM is unsure of how this requirement would impact 169 towns. If it is made a local option towns that do not want to assess horses won't have to, and other towns that host expensive horses may continue to assess them.

Connecticut Association of Assessing Officers: CAAO supports this bill but also has some changes they would like to see. The current bill calls for applications to be sent to the respective state agencies, whereas the bills are actually submitted to the Municipal Assessor's Office. CCAO want to see the deadline for PA 490 changed to Jan 31^st to accommodate the extended deadline during a revaluation year. In CGS 12-91 they would like to change the mandatory exemption to assessed value so both sections of the law are in agreement. CCAO would also like to see a local option that will allow municipalities to fully exempt all horses if they choose.

Amy Stegall, President, Connecticut Horse Council: The Connecticut Horse Council supports this bill and strongly urges the committee to do the same. The Connecticut Horse Council supports it because horses are currently the only animal taxed in Connecticut, and because it is impossible to correctly place a value on a living animal.

Connecticut Farm Bureau Association: The Connecticut Farm Bureau supports this bill, but would like to see the taxes on horses a municipal option.

Connecticut Forest and Park Association: The Connecticut Forest and Park Association strongly support this bill.

Meg Sautter: Mrs. Sautter supports this bill. Mrs. Sautter believes that animals shouldn't be taxed like they are property. Mrs. Sautter also believes that taxing the horses and ponies would be incredibly labor intensive and costly.

Diane Ciano: Mrs. Ciano supports this bill. Mrs. Ciano believes that animals shouldn't be taxed like they are property, and that taxing the horses and ponies would be incredibly labor intensive and costly. Mrs. Ciano also spoke about how we have enough problems in the state with the high cost of food and in the end the consumer will lose.

NATURE AND SOURCES OF OPPOSITION:

None Expressed