Connecticut Exemption for Farm Products, Machinary and Optional Muncipal Exemption for Farm Buildings and Farm Worker Housing

This statute exempts farming tools, machinery (value up to $100,000), certain greenhouses and farm products from property taxes. Towns may also allow an additional exemption from property tax for farm machinery (additional value of up to $100,000). Allows exemptions from property tax for buildings that are used exclusively in farming or to provide housing for seasonal employees.

Downloadable Documents: 
Citation: 
Conn. Gen. Stat. § 12-91 (2009).
Law Category: 
State Laws