Connecticut Public Act 490 (PA 490)
PA 490 is Connecticut's current use property tax program. It allows land in forest, agriculture, and open space uses to receive reduced assessments based on their current use value, as opposed to their value on the open market. Because farms, forests, and open spaces provide many non-market values to the general public that are not adequately accounted for on the real estate market, Connecticut offers the PA 490 program to reduce the tax burden on landowners who choose to keep their land as farm, forest, or open space.
Basic requirements for PA 490 Forestland are a minimum of 25 acres (minimum 10 contiguous acres if land is in different blocks) of forest land and it must remain in the program for at least 10 years or face a penalty. The land can be withdrawn from PA 490 before 10 years, but a portion of the reduced taxes must be paid back.
F&W foresters collect information and prepare the Qualified Forester's Report required for enrollment in PA 490.
More information about the PA 490 Program is available through CT DEEP and CT Farm Bureau.