FOREST LAND CLASSIFICATION

http://dep.state.ct.us/burnatr/forestry/forestcert/forester.htm

The term "forest land" means "any tract 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 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) a 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." 

Application Process

Forest land classification involves a two step process.  Based on statutory amendments contained in Public Act 01-115, landowners seeking classification of their land as forest land on or after July 1, 2004, must employ the services of a Certified Forester to examine the land and make a determination as to its eligibility for forest land classification.

A Certified Forester is a person who "....has satisfactorily completed training by and obtained a certificate from the State Forester or his or her designee related to policies and standards for evaluating land proposed for classification as forest land..." Such certifications are provided in accordance with State Statute 23-65h.

State Statute 12-107d, as amended,  requires a Certified Forester to determine that land conforms to these standards, issues the landowner, a report on a form the State Forester prescribes.  The report must include a description of the land, a description of the forest growth upon the land and a description of forest management activities recommended to be undertaken to maintain the land in a state of proper forest condition.  It must also include the name and address of the Certified Forester and his or her certificate number, as well as a signed, sworn statement regarding the Certified Forester's determination that the land that is proposed for classification conforms to the State Forester's established standards of forest stocking, distribution and condition.  The State Forester may also require the report to include additional information concerning measures of forest stocking, distribution and condition.

Once a Certified Forester's report is issued, the landowner must then apply to the assessor to have the land classified as forest land for property tax purposes.  For applications filed on or after July 1, 2004, the date of a report issued by a certified Forester must be no later than October 1st the year the classification is requested from the assessor.  A copy of the Certified Forester's report must accompany any application to the assessor for forest land classification filed on or after July 1, 2004.  An Assessor cannot grant classification unless an application filed on and after that date is accomplished by a copy of a Certified Forester's report.

Appeal Process

An appeal for a review of the findings contained in a Certified Forester's report regarding the qualifications of land for forest land classification can be made to the State Forester by either the owner of the land or the municipality in which the land is situated.  The appeal must be "brought by petition in writing" not later than 30 business days after the report is issued. (While the Statute does not require a Certified Forester to provide an assessor with a copy of the report when it is issued, The Department of Environmental Protection intends to include this requirement in the regulations the agency adopts.  As a result, a municipality will be able to appeal the Certified Forester's finding within the 30-days appeal period.

Upon receiving an appeal, the State Forester must review "the report of the certified forest and any information the certified forester relied upon in developing his or her findings".  At the State Forester's discretion, additional information may be gathered.  The result of the State Forester's review must be issued not later than 60 calendar days after an appeal is filed.

Application for Classification to the Assessor

The owner of land seeking its classification as forest land must file an Application to the Assessor for Classification of Land as Forest Land (form M-39) between September 1st and October 31st.  In the year of revaluation the application period runs from September 1st to December 30th.  No other extension of the filing period is available and failure to file within the prescribed time period is a waiver of the right to the classification for the assessment year commencing October 1st.  Clink here to obtain (Form M-39)

The applicant must enter the Certified Forester's name, address, certificate number and the date of the report that he or she issued to the land owner.  If the date of issuance of the Certified Forester's report is subsequent to October 1st, the classification cannot become effective until the following October 1st and Form M-39 must be filed within the time period set forth in 12-107d(c) for that assessment date.  Although annual application is not required, the assessor may require the owner of classified forest land to provide information after initial application is filed, regarding the current status or use of the land.

Classification and Valuation

The qualification of land as determined by a Certified Forester and its use as forest land as of October 1st is the determining factor for the classification.  If the assessor determines that the use of the land has not changed between the date the Certified Forester issues a report and the assessment date for which the owner is filing then he must grant the forest land classification. The assessment of the acreage that qualifies for classification, as cited in the Certified Forester's report, it then based on 70% of its use value.

The classification of land as forest land ceases upon its sale by the owner or upon a change in use to a use other than described in the application for the existing classification.

Declassification

On and after July 1, 2004, it is the assessor who is responsible for issuing cancellation notices to landowners.