(a) The planning commission of any municipality, in preparing a plan of conservation and development for such municipality, may designate upon such plan areas which it recommends for preservation as areas of open space land, provided such designation is approved by a majority vote of the legislative body of such municipality. Land, or a portion thereof, including any terrestrial recreational trail corridor that meets the criteria for designation as a greenway pursuant to chapter 454, included in any area so designated upon such plan as finally adopted may be classified as open space land for purposes of property taxation or payments in lieu thereof if there has been no change in the use of such area which has adversely affected its essential character as an area of open space land between the date of the adoption of such plan and the date of such classification.(b) An owner of land included in any area designated as open space land upon any plan as finally adopted may apply for its classification as open space land on any grand list of a municipality by filing a written application for such classification with the assessor thereof not earlier than thirty days before or later than thirty days after the assessment date, provided in a year in which a revaluation of all real property in accordance with section 12-62 becomes effective such application may be filed not later than ninety days after such assessment date. The assessor shall determine whether there has been any change in the area designated as an area of open space land upon the plan of development which adversely affects its essential character as an area of open space land and, if the assessor determines that there has been no such change, said assessor shall classify such land as open space land and include it as such on the grand list. An application for classification of land as open space land shall be made upon a form prescribed by the Commissioner of Agriculture and shall set forth a description of the land, a general description of the use to which it is being put, a statement of the potential liability for tax under the provisions of section 12-504a to 12-504 f, inclusive, and such other information as the assessor may require to aid in determining whether such land qualifies for such classification. Any advisory opinion issued by the Commissioner of Agriculture pursuant to section 22-4c, stating that such land constitutes open space land, shall be prima facie evidence that such land is classified as open space land for purposes of this section.(c) Failure to file an application for classification of land as open space land within the time limit prescribed in subsection (b) of this section and in the manner and form prescribed in said subsection (b) shall be considered a waiver of the right to such classification on such assessment list.(d) Any person aggrieved by the denial by an assessor of any application for the classification of land as open space land shall have the same rights and remedies for appeal and relief as are provided in the general statutes for taxpayers claiming to be aggrieved by the doings of assessors or boards of assessment appeals.Conn. Gen. Stat. § 12-107e
(1963, P.A. 490, S. 5; P.A. 73-585, S. 5; 73-616, S. 10; P.A. 77-614, S. 139, 610; P.A. 79-513, S. 3, 6; 79-610, S. 3, 47; P.A. 94-201 , S. 2 , 7 ; P.A. 95-283 , S. 47 , 68 ; P.A. 00-120 , S. 4 , 13 ; P.A. 01-195 , S. 118 , 181 ; June 30 Sp. Sess. P.A. 03-6, S. 146 (e); P.A. 04-189 , S. 1 ; P.A. 05-190 , S. 5 .)
Amended by P.A. 24-0070,S. 3 of the Connecticut Acts of the 2024 Regular Session, eff. 7/1/2024.Amended by P.A. 23-0207,S. 2 of the Connecticut Acts of the 2023 Regular Session, eff. 10/1/2023. Cited. 168 Conn. 319 ; Id., 466; 173 Conn. 328 ; 174 Conn. 10 ; 178 Conn. 100 ; Id., 295; 241 Conn. 382 . Property designated as open space land requires a majority vote of legislative body before the land is eligible for open space classification for tax assessment purposes; open space designation alone does not create a vested right to open space classification for tax assessment purposes, and such right only exists after a landowner applies for such classification within the statutorily prescribed time. 292 C. 817 . Cited. 3 Conn.App. 53 ; 18 CA 608 . Statute contains sufficient guidelines for planning commission and is not void for vagueness. 34 Conn.Supp. 52 . Subsec. (a): Three elements are necessary to a successful application to classify land as open space: First, the land must be in an area designated in the town plan as eligible for such classification, second, the applicant must file within the statutorily mandated time period, and third, there may be no change in the use of the land between the date of the town plan's adoption and the date of the classification; land was within an area designated by the plan as proposed open space and, therefore, the land was eligible for open space classification. 302 C. 70 . Mere fact that airport exists on a wetlands and flood hazard plain does not, on its own, entitle applicant to open space classification. 115 CA 438 ; judgment reversed in part, see 302 Conn. 70 . Subsec. (d): Taxpayer is sufficiently aggrieved and entitled to a de novo determination of value when his property is wrongly misclassified under Subsec. and then assessed at an improper valuation, and taxpayer is not further required to establish, pursuant to Sec. 12-117a , that denial of application resulted in an overassessment. 302 Conn. 70 . Taxpayer who alleges aggrievement by denial of application for open space classification must establish that denial resulted in overassessment of the property. 115 Conn.App. 438 ; judgment reversed, see 302 Conn. 70 .
See Sec. 12-63 re rule of valuation.