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APPLICATION TO THE ASSESSOR FOR CLASSIFICATION OF LAND (Town of Voluntown)

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STATE OF CONNECTICUT FORM M-39, REVISED 7/2014 APPROVED BY THE COMMISSIONER DEPARTMENT OF ENERGY & ENVIRONMENTAL PROTECTION

APPLICATION TO THE ASSESSOR FOR CLASSIFICATION OF LAND AS FOREST LAND

Declaration of policy: it is hereby declared

that it is in the public interest to encourage the preservation of farm land, forest land and

open space land in order to maintain a readily available source of food and farm products close to the metropolitan areas of the

state, to conserve the state’s na

tural resources and to provide for the welfare and happiness of the inhabitants of the state [and] 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 the purposes of property taxation at values incompatible with

their preservation as such farm land, forest land and open space land.

PLEASE PRINT. COMPLETE ALL SECTIONS. SEE REVERSE SIDE OF THIS FORM. ATTACH ANY ADDITIONAL PAGES.

NEW APPLICATION (ATTACH THE CERTIFIED FORESTER’S REPORT)

UPDATE APPLICATION (EXCEPTED TRANSFERS ONLY) (ATTACH CERTIFIED FORESTER’S REPORT DATED WITHIN 10 YEARS OF THIS TRANSFER)

ACREAGE CHANGE (ATTACH EXPLANATION)

USE CHANGE (ATTACH EXPLANATION)

NAME OF ALL OWNERS MAILING ADDRESS

CONTACT PERSON’S NAME CONTACT PERSON’S TELEPHONE NUMBER CONTACT PERSON’S E-MAIL ADDRESS

CERTIFIED FORESTER’S NAME CERTIFIED FORESTER’S ADDRESS CERTIFICATE NUMBER

EXPIRES

DATE OF REPORT

STREET ADDRESS MAP BLOCK LOT TOTAL

ACREAGE

CONFORMING

FOREST ACRES

FROM FORESTER’S REPORT

ASSESSOR’S

USE VALUE PER ACRE

OWNER’S AFFIDAVIT (ALL OWNERS MUST SIGN)

I DO HEREBY DECLARE under the penalty of false statement that the statements made herein by me are true according to the best of my knowledge and belief, and

that I have received and reviewed

§ 12-504a through 12-504e, inclusive of the Connecticut General Statutes concerning a potential tax liability upon a change of

ownership or use of this property.

___

_____________________________________ ________________________________________ ________________________________________

OWNER’S SIGNATURE DATE SIGNED OWNER’S SIGNATURE DATE SIGNED OWNER’S SIGNATURE DATE SIGNED

ASSESSOR’S VERIFICATION SECTION

ACQUISITION DATE

DATE RECORDED

VOLUME/PAGE

MAP/BLOCK/LOT

TOTAL ACREAGE

TOTAL ACREAGE CLASSIFIED

APPLICATION APPROVED:  YES 

NO; REASON: ________________________________________________________________________________________

___

________________________________________________________________________________ _______________________________________________

ASSESSOR DATE

STATE OF CONNECTICUT FORM M-39, REVISED 7/2014 APPROVED BY THE COMMISSIONER DEPARTMENT OF ENERGY & ENVIRONMENTAL PROTECTION

APPLICANT FILING INFORMATION: APPLICATION TO THE ASSESSOR FOR CLASSIFICATION OF LAND AS FOREST LAND

An application for forest land classification must be filed on this form, as prescribed by the assessor and approved by the

Commissioner of the Department of Energy & Environmental Protection, pursuant to §12-

107d(f) of the Connecticut General

Statutes, as amended.

The property owner must complete this form and file it with the assessor of the town where the forest land is situated. If there is

more than one owner, each must sign the application.

This application must be filed between September 1st and October 31st, except in a year in which a revaluation of all real property is

effective in the town, in which case the filing deadline is December 30

On and after July 1, 2004, assessors can grant classification only with respect to forest land for which a Certified Forester has issued a

report determining that your land conforms to the standards of forest stocking, distribution and condition established by the State

Forester. Assessors cannot grant classification with respect to land that has not been e

xamined by a Certified Forester and listed in

the Certified Forester’s Report as meeting these qualifications.

The date of the Certified Forester’s Report must be no later than October first of the year the classification is requested from the

assessor.

A Certified Forester can charge you a fee to examine your land and determine if it conforms to the standards established by the State

Forester. The fee cannot be contingent upon or otherwise influenced by the qualification of the land as forest land for property

tax classification purposes.

Assessors do not maintain a listing of Certified Foresters, but you can obtain one by calling the Department of Energy &

Environmental Protection at (860) 424-3630, or by accessing the Department’s website at

www.ct.gov/deep/forestry and entering

”Certified Forester” in the search box or key

www.ct.gov/deep/lib/deep/forestry/forest_practitioner_certification/directry.pdf . The

notation “490” next to a Certified Forester’s name indicates that he or she is qualified to examine land for forest land classification

purposes. Failure to file in the proper manner and form shall be considered a waiver of the right to such classification under §12-

107d(h) of the

Connecticut General Statutes, as amended.

You are responsible for contacting the assessor to update your application if there is a change in use, acreage or ownership of this

land after the assessor approves its classification.

Any person who acquires title as a result of an excepted transfer shall notify the assessor and shall submit a Certified Forester’s

Report, if such Report has not been submitted within ten years prior to the date of the change of ownership.

If there is a change of use or a sale or transfer of the classified land, the classification ceases (pursuant to §12-504h of the

Connecticut General Statutes) and you may be liable for an additional conveyance tax. Please review the

attached copies of the

statutes concerning the imposition of this tax (§12-504a through §2-504e, inclusive, of the Connecticut General Statutes).

Please be advised that the assessor may require information in addition to that contained in this application

in order to make a

determination regarding classification.

Section 12-107b of the Connecticut General Statutes. Definitions. When used in sections 12-107a to 12-107e, inclusive:

(2) The term "forest land" means any tract or tracts of land aggregating twenty-five acres or more in area bearing tree growth that

conforms to the forest stocking, distribution and condition standards established by the State Forester pursuant to subsection (a) of

section 12-107d, as amended, and consisting of (A) one tract of land of twenty-five or more contiguous acres, which acres may be in

contiguous municipalities, (B) two or more tracts of land aggregating twenty-five acres or more in which no single component tract

shall consist of less than ten acres, or (C) any tract of land which is contiguous to a tract owned by the same owner and has been

classified as forest land pursuant to this section.

INSTRUCTIONS FOR THE ASSESSOR:

orward a completed copy of this application and a copy of the property record card (a.k.a., field card) to the applicant.

Sec. 12-504a. Conveyance tax on sale or transfer of land classified as farm,

forest, open space or maritime heritage land. (a) If at any time there is a change of

ownership for any property that is classified as farm land pursuant to section 12-107c,

forest land pursuant to section 12-107d, open space land pursuant to section 12-107e or

maritime heritage land pursuant to section 12-107g, a revised application shall be filed

with the assessor pursuant to said section 12-107c, 12-107d, 12-107e or section 12-

107g.

(b) Any land which has been classified by the record owner thereof as open space

land pursuant to section 12-107e or as maritime heritage land pursuant to section 12-

107g, if sold or transferred by him within a period of ten years from the time he first

caused such land to be so classified, shall be subject to a conveyance tax applicable to

the total sales price of such land, which tax shall be in addition to the tax imposed under

sections 12-494 to 12-504, inclusive. Said conveyance tax shall be at the following rate:

(1) Ten per cent of said total sales price if sold within the first year following the date

of such classification; (2) nine per cent if sold within the second year following the date

of such classification; (3) eight per cent if sold within the third year following the date

of such classification; (4) seven per cent if sold within the fourth year following the

date of such classification; (5) six per cent if sold within the fifth year following the

date of such classification; (6) five per cent if sold within the sixth year following the

date of such classification; (7) four per cent if sold within the seventh year following

the date of such classification; (8) three per cent if sold within the eighth year following

the date of such classification; (9) two per cent if sold within the ninth year following

the date of such classification; and (10) one per cent if sold within the tenth year

following the date of such classification. No conveyance tax shall be imposed on such

record owner by the provisions of sections 12-504a to 12-504f, inclusive, following the

end of the tenth year after the date of such classification by the record owner or person

acquiring title to such land or causing such land to be so classified.

pursuant to section 12-107c or as forest land pursuant to section 12-107d, if sold or

transferred by him within a period of ten years from the time he acquired title to such

land or from the time he first caused such land to be so classified, whichever is earlier,

shall be subject to a conveyance tax applicable to the total sales price of such land,

which tax shall be in addition to the tax imposed under sections 12-494 to 12-504,

inclusive. Said conveyance tax shall be at the following rate: (1) Ten per cent of said

total sales price if sold within the first year of ownership by such record owner; (2) nine

per cent if sold within the second year of ownership by such record owner; (3) eight per

cent if sold within the third year of ownership by such record owner; (4) seven per cent

if sold within the fourth year of ownership by such record owner; (5) six per cent if sold

within the fifth year of ownership by such record owner; (6) five per cent if sold within

the sixth year of ownership by such record owner; (7) four per cent if sold within the

seventh year of ownership by such record owner; (8) three per cent if sold within the

eighth year of ownership by such record owner; (9) two per cent if sold within the ninth

year of ownership by such record owner; and (10) one per cent if sold within the tenth

year of ownership by such record owner. No conveyance tax shall be imposed by the

provisions of sections 12-504a to 12-504f, inclusive, following the end of the tenth year

of ownership by the record owner or person acquiring title to such land or causing such

land to be so classified.

(1972, P.A. 152, S. 1; P.A. 74-343, S. 1, 7; P.A. 79-513, S. 5, 6; P.A. 80-483, S. 57,

186; P.A. 87-589, S. 22, 87; P.A. 05-190, S. 6; P.A. 07-127, S. 6.)

History: P.A. 74-343 added references to record owner of land and made technical

change re ten-year period during which conveyance tax applies; P.A. 79-513 amended

section to make tax applicable to only ten-year period after land first classified, deleting

alternate applicability to ten-year period after land acquired, if earlier, effective July 1,

1979, and applicable to the sale of any land classified for the first time as farm, forest

or open space land on or after that date; P.A. 80-483 added Subsec. (b) re conveyance

tax on land classified as farm land; P.A. 87-589 made technical change in Subsec. (b),

substituting reference to Sec. 12-494 for reference to Sec. 12-294; P.A. 05-190 added

new Subsec. (a) re submission of a revised application upon change of ownership of

property classified as farm land, forest land or open space land, redesignated existing

Subsecs. (a) and (b) as new Subsecs. (b) and (c), and amended said Subsecs. to apply

provisions to land transferred and make tax applicable to person acquiring title or

causing land to be classified, effective July 1, 2005, and applicable to sales, transfers or

changes in use of land classified as farm land, forest land or open space land that occur

on or after that date; P.A. 07-127 added references to maritime heritage land pursuant

to Sec. 12-107g in Subsecs. (a) and (b), effective July 1, 2007.

Cited. 173 C. 328; 176 C. 613; 226 C. 407.

Cited. 4 CA 200; 18 CA 608.

Cited. 32 CS 82. Provisions concerning length of ownership and tax preference

scheme in general do not violate the fourteenth amendment to the U.S. Constitution. 34

CS 52.

Subsec. (c) (former Subsec. (b)):

Sec. 12-504d sets forth exclusive appellate remedy for persons aggrieved by

imposition of a conveyance tax pursuant to Subsec., but the exclusive remedy is not an

obstacle to pursuit of a collateral attack on imposition of the tax under common law.

260 C. 406.

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Sec. 12-504b. Payment of tax; land declassified; assessment change. Said

conveyance tax shall be due and payable by the particular grantor who caused such

classification to be made to the town clerk of the town in which the property is entered

upon the tax list at the time of the recording of his deed or other instrument of

conveyance. Such conveyance tax and the revenues produced thereby shall become part

of the general revenue of such municipality. No deed or other instrument of conveyance

which is subject to tax under sections 12-504a to 12-504f, inclusive, shall be recorded

by any town clerk unless the tax imposed by said sections has been paid. Upon the

recording of such deed and the payment of the required conveyance tax such land shall

be automatically declassified and the assessor shall forthwith record with the town clerk

a certificate setting forth that such land has been declassified. Thereafter, such land shall

be assessed at its fair market value as determined by the assessor under the provisions

of section 12-63 for all other property, until such time as a record owner may reclassify

such land.

(1972, P.A. 152, S. 2; P.A. 74-343, S. 2, 7.)

History: P.A. 74-343 clarified provision re payment of tax by grantor, stated that

revenues from conveyance tax become part of municipality’s general revenues and

added provisions re declassification of land.

Cited. 176 C. 613; 226 C. 407.

Cited. 32 CS 82; 34 CS 52.

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Sec. 12-504c. Excepted transfers. The provisions of section 12-504a shall not be

applicable to the following: (1) Transfers of land resulting from eminent domain

proceedings; (2) mortgage deeds; (3) deeds to or by the United States of America, state

of Connecticut or any political subdivision or agency thereof; (4) strawman deeds and

deeds which correct, modify, supplement or confirm a deed previously recorded; (5)

deeds between husband and wife and parent and child when no consideration is

received, except that a subsequent nonexempt transfer by the grantee in such cases shall

be subject to the provisions of said section 12-504a as it would be if the grantor were

making such nonexempt transfer; (6) tax deeds; (7) deeds of foreclosure; (8) deeds of

partition; (9) deeds made pursuant to a merger of a corporation; (10) deeds made by a

subsidiary corporation to its parent corporation for no consideration other than the

cancellation or surrender of the capital stock of such subsidiary; (11) property

transferred as a result of death when no consideration is received and in such transfer

the date of acquisition or classification of the land for purposes of sections 12-504a to

12-504f, inclusive, or section 12-107g, whichever is earlier, shall be the date of

acquisition or classification by the decedent; (12) deeds to any corporation, trust or

other entity, of land to be held in perpetuity for educational, scientific, aesthetic or other

equivalent passive uses, provided such corporation, trust or other entity has received a

determination from the Internal Revenue Service that contributions to it are deductible

under applicable sections of the Internal Revenue Code; (13) land subject to a covenant

specifically set forth in the deed transferring title to such land, which covenant is

enforceable by the town in which such land is located, to refrain from selling,

transferring or developing such land in a manner inconsistent with its classification as

farm land pursuant to section 12-107c, forest land pursuant to section 12-107d, open

space land pursuant to section 12-107e or maritime heritage land pursuant to section

12-107g, for a period of not less than eight years from the date of transfer, if such

covenant is violated the conveyance tax set forth in this chapter shall be applicable at

the rate multiplied by the market value as determined by the assessor which would have

been applicable at the date the deed containing the covenant was delivered and, in

addition, the town or any taxpayer therein may commence an action to enforce such

covenant; (14) land the development rights to which have been sold to the state under

chapter 422a; and (15) deeds to or from any limited liability company when the grantors

or grantees are the same individuals as the principals or members of the limited liability

company. If action is taken under subdivision (13) of this section by a taxpayer, such

action shall commence prior to the ninth year following the date of the deed containing

such covenant and the town shall be served as a necessary party.

(1972, P.A. 152, S. 3; P.A. 73-585, S. 1; P.A. 99-173, S. 50, 65; P.A. 05-190, S. 7;

P.A. 07-127, S. 7.)

History: P.A. 73-585 added Subdivs. (l) and (m) exempting deeds of land to be held

in perpetuity for educational, scientific, aesthetic, etc. purposes and land subject to

covenant; P.A. 99-173 added Subdiv. (n) re land the development rights to which have

been sold to the state under chapter 422a, effective June 23, 1999, and applicable to

transfers made on or after July 1, 1999; P.A. 05-190 replaced alphabetic subdivision

designators with numeric designators, deleted former provision re deeds releasing

property which is security for debt or other obligation, added new Subdiv. (7)

exempting deeds of foreclosure, amended Subdiv. (11) to limit provisions to transfers

when no consideration is given, amended Subdiv. (13) to provide that the applicable

tax shall be determined at a rate multiplied by the market value as determined by the

assessor, added Subdiv. (15) exempting deeds to or from limited liability companies

under certain conditions, added provision re action taken under Subdiv. (13) to

commence prior to ninth year following date of deed, and made technical changes

throughout, effective July 1, 2005, and applicable to sales, transfers or changes in use

of land classified as farm land, forest land or open space land that occur on or after that

date; P.A. 07-127 added references to Sec. 12-107g and maritime heritage land in

Subdivs. (11) and (13), effective July 1, 2007.

Cited. 176 C. 613; 226 C. 407.

Cited. 18 CA 608.

Cited. 32 CS 82.

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Sec. 12-504d. Appeals. Any person aggrieved by the imposition of a tax under the

provisions of sections 12-504a to 12-504f, inclusive, may appeal therefrom as provided

in sections 12-111, 12-112 and 12-118. If the time for appealing to the board of

assessment appeals has passed, the taxpayer may appeal at the next regularly scheduled

meeting.

(1972, P.A. 152, S. 4; P.A. 99-89, S. 8, 10; P.A. 05-190, S. 8.)

History: P.A. 99-89 made technical changes, effective June 3, 1999; P.A. 05-190

added provision authorizing appeal as provided in Sec. 12-118 and provided that if time

for appeal to the board of assessment has passed, appeal may be made at the next

regularly scheduled board meeting, effective July 1, 2005, and applicable to sales,

transfers or changes in use of land classified as farm land, forest land or open space land

that occur on or after that date.

Cited. 176 C. 613. Statute sets forth the exclusive appellate remedy for persons

aggrieved by imposition of a conveyance tax pursuant to Sec. 12-504a(b), but the

exclusive remedy is not an obstacle to pursuit of a collateral attack on imposition of the

tax under common law. 260 C. 406.

Cited. 32 CS 82.

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Sec. 12-504e. Conveyance tax applicable on change of use or classification of

land. Any land which has been classified by the owner as farm land pursuant to section

12-107c, forest land pursuant to section 12-107d, open space land pursuant to section

12-107e or maritime heritage land pursuant to section 12-107g, if changed by him,

within a period of ten years of his acquisition of title, to use other than farm land, forest

land, open space land or maritime heritage land, shall be subject to said conveyance tax

as if there had been an actual conveyance by him, as provided in sections 12-504a and

12-504b, at the time he makes such change in use. For the purposes of this section: (1)

The value of any such property shall be the fair market value thereof as determined by

the assessor in conjunction with the most recent revaluation, and (2) the date used for

purposes of determining such tax shall be the date on which the use of such property is

changed, or the date on which the assessor becomes aware of a change in use of such

property, whichever occurs first.

(1972, P.A. 152, S. 5; P.A. 74-343, S. 3, 7; P.A. 05-190, S. 9; P.A. 07-127, S. 8; P.A.

08-124, S. 4.)

History: P.A. 74-343 specified classification within ten-year period of acquisition of

title and made technical changes for clarity; P.A. 05-190 revised provision re use of fair

market value to determine value of property and added provision re date used for

determining the tax, effective July 1, 2005, and applicable to sales, transfers or changes

in use of land classified as farm land, forest land or open space land that occur on or

after that date; P.A. 07-127 added references to Sec. 12-107g and maritime heritage

land and made technical changes, effective July 1, 2007; P.A. 08-124 made a technical

change, effective June 2, 2008.

Cited. 176 C. 613.

Cited. 32 CS 82; 34 CS 52.

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