Conn. Gen. Stat. » Title 12 — TAXATION · Chapter 203 — Property Tax Assessment
Connecticut General Statutes

Conn. Gen. Stat. § 12-107b (2026)

Definitions

✓ current as of May 2026
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When used in sections 12-107a to 12-107e, inclusive, and 12-107g:

(1) The term “farm land” means any tract or tracts of land, including woodland and wasteland and any underwater farmlands used for aquaculture, constituting a farm unit;

(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, 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;

(3) The term “open space land” means any area of land, including forest land, land designated as wetland under section 22a-30 and not excluding farm land, the preservation or restriction of the use of which would (A) maintain and enhance the conservation of natural or scenic resources, (B) protect natural streams or water supply, (C) promote conservation of soils, wetlands, beaches or tidal marshes, (D) enhance the value to the public of abutting or neighboring parks, forests, wildlife preserves, nature reservations or sanctuaries or other open spaces, (E) enhance public recreation opportunities, (F) preserve historic sites, or (G) promote orderly urban or suburban development;

(4) The word “municipality” means any town, consolidated town and city, or consolidated town and borough;

(5) The term “planning commission” means a planning commission created pursuant to section 8-19;

(6) The term “plan of conservation and development” means a plan of development, including any amendment thereto, prepared or adopted pursuant to section 8-23;

(7) The term “certified forester” means a practitioner certified as a forester pursuant to section 23-65h; and

(8) The term “maritime heritage land” means that portion of waterfront real property owned by a licensed shellstock shipper who grows or harvests shellstock, aquaculture operator or commercial lobster fisherman licensed pursuant to title 26, when such portion of such property is used by such shellstock shipper, aquaculture operator or fisherman for shellfishing, aquaculture or commercial lobstering purposes, provided in the tax year of the owner ending immediately prior to any assessment date with respect to which application is submitted pursuant to section 12-107g, not less than fifty per cent of the adjusted gross income of such shellstock shipper, aquaculture operator or fisherman, as determined for purposes of the federal income tax, is derived from commercial shellfishing, aquaculture or lobster fishing, subject to proof satisfactory to the assessor in the town in which such application is submitted. “Maritime heritage land” does not include buildings not used exclusively by such shellstock shipper, aquaculture operator or fisherman for commercial shellfishing, aquaculture or lobstering purposes.

(1963, P.A. 490, S. 2; 1971, P.A. 415, S. 1; P.A. 76-278, S. 1, 2; P.A. 95-335, S. 17, 26; P.A. 98-157, S. 14(b), 15; P.A. 04-115, S. 2; P.A. 07-127, S. 4; P.A. 21-24, S. 4; P.A. 22-143, S. 18.)

History: 1971 act included land designated as wetland under definition of “open space land” in Subsec. (c); P.A. 76-278 redefined “forest land” by clarifying requirement that tract or tracts be at least twenty-five acres and providing exception for land designations made before July 1, 1976; P.A. 95-335 amended Subdiv. (f) to change “plan of development” to “plan of conservation and development”, effective July 1, 1995; P.A. 98-157 repealed Sec. 7-131c and specifically mandated deletion of reference to that section in Sec. 12-107b, effective July 1, 1998; P.A. 04-115 redefined “forest land”, defined “certified forester” and made technical changes, effective July 1, 2004; P.A. 07-127 added reference to Sec. 12-107g and Subdiv. (8) defining “maritime heritage land”, effective July 1, 2007; P.A. 21-24 redefined “farm land” in Subdiv. (1) and “maritime heritage land” in Subdiv. (8), effective October 1, 2021 and applicable to tax assessments on and after said date; P.A. 22-143 amended Subdiv. (8) to redefine “maritime heritage land” to include requirement re licensed shellstock shipper grow or harvest shellstock, effective May 31, 2022.

See Sec. 12-63 re rule of valuation.

Farm land is any tract of land including woodland and wasteland constituting farm unit and is to be classified if so used without regard to per cent of owner's income derived from it or other considerations. 156 C. 107. Cited. Id., 440. Nursery land is farm land within purview of statute. 160 C. 71, 75. Cited. 168 C. 319. Neither section nor any other legislation pertaining to “open space land” requires that it be left in its natural state; the basic concept is that land be “open” and not that it be entirely unused, undeveloped or unimproved; mere fact of private ownership does not disqualify land from open space classification for such ownership and use are implicit in the entire structure of open space legislation. Id., 466. Cited. 173 C. 328; 174 C. 10; 178 C. 100; 199 C. 294; 212 C. 727.

Cited. 3 CA 53.

Land used for loam and gravel business does not qualify as farm land; wooded area, detached from parcels of land used for farming, not within statutory definition of farm land. 26 CS 162. Cited. 34 CS 52.

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Notes of Decisions
Cited in 13 cases (2 in the last 5 years), 1968–2024 · leading case: Carmel Hollow Assocs. Ltd. P'ship v. Town of Bethlehem, 848 A.2d 451 (Conn. 2004).
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Carmel Hollow Assocs. Ltd. P'ship v. Town of Bethlehem, 848 A.2d 451 (Conn. 2004). · cites it 3× “General Statutes § 12-107b (b) assigns the state forester a central role in implementing the portion of the statutory scheme regarding the conservation of forest land by defining forest land as “any tract or tracts of land . . . bearing tree growth in such quantity and so spaced…”
Gold v. Town of East Haddam, 966 A.2d 684 (Conn. 2009). · cites it 4× “[13] General Statutes § 12-107b (3) defines "`open space land'" as "any area of land, including forest land, land designated as wetland under section 22a-30 and not excluding farm land, the preservation or restriction of the use of which would (A) maintain and enhance the…”
Red Hill Coalition, Inc. v. Town Plan & Zoning Comm'n, 563 A.2d 1347 (Conn. 1989). · cites it 2× “” Farmland is defined even more broadly in General Statutes § 12-107b (a) as “any tract or tracts of land, including woodland and wasteland, constituting a farm unit.”
Griswold Airport, Inc. v. Town of Madison, 961 A.2d 338 (Conn. 2008). · cites it 3× “12 Open space land is defined in General Statutes § 12-107b (3) as “any area of land, including forest land, land designated as wetland under section 22a-30 and not excluding farm land, the preservation or restriction of the use of which would (A) maintain and enhance the…”
Rolling Hills Country Club, Inc. v. Bd. of Tax Review, 363 A.2d 61 (Conn. 1975). · cites it 6× “” The defendant, in its brief, makes much of the fact that the specific words “open space land” were not employed on the original maps and in the original text of the written plan, but § 12-107e simply states that the planning commission “may designate upon such plan areas which…”
Johnson v. Bd. of Tax Review, 273 A.2d 706 (Conn. 1970). · cites it 4× “Clearly, aid to farm food production is not the sole purpose of the statute.”
Rainbow Hous. Corp. v. Cromwell, 264 A.3d 532 (Conn. 2021). “(7) (A) Subject to the provisions of sections 12-87 and 12-88, the real property of, or held in trust for, a corporation organized exclusively for scientific, educational, literary, historical or charitable purposes or for two or more such purposes and used exclusively for…”
Metro. Dist. v. Town of Barkhamsted, 485 A.2d 1311 (Conn. App. Ct. 1984). · cites it 4× “9 Three factors buttress the conclusion that the General Assembly did not intend that the district’s water supply land in the town be favorably assessed by permitting it to sneak under the tent of a farmland classification under General Statutes § 12-107c. First, General…”
Marshall v. Town of Newington, 239 A.2d 478 (Conn. 1968). · cites it 2× “” General Statutes § 12-107b. Section 12-107c (a) directs that when any owner of land has applied for its classification as farmland, the local assessor shall determine whether it qualifies for such a classification, and, “[i]n determining whether such land is farm land, such…”
Dickau v. Town of Glastonbury, 242 A.2d 777 (Conn. 1968). “As we pointed out in that case, when an owner has applied for the classification of land as farmland, as defined in § 12-107b, it is the duty of the assessor to determine whether the land qualifies for such classification under the tests laid down in §12-107c(a).”
Goodspeed Airport, LLC v. Town of East Haddam, 24 A.3d 1205 (Conn. 2011). · cites it 2× “General Statutes § 12-107b (3) provides in relevant part: “The term ‘open space land’ means any area of land, including forest land, land designated as wetland under section 22a-30 and not excluding farm land, the preservation or restriction of the use of which would (A)…”
Wysocki v. Town of Ellington, 951 A.2d 598 (Conn. App. Ct. 2008). “to 1999) § 12-107b (b) and that because neither Wysocki nor Old Lot individually owned twenty-five acres, the forest land designation would be cancelled on April 25, 2000, unless further documentation was provided to the state forester demonstrating that cancellation was not…”
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