{"slug":"ct-deep-public-act-490-forest-land","name":"Public Act 490 Forest Land classification","provider":{"name":"Connecticut Department of Energy and Environmental Protection, Forestry Division, with municipal tax assessors","type":"state"},"organization":null,"country":"US","region":"CT","locality":null,"scope":"regional","audience":["landowner","farmer"],"kind":"tax_incentive","benefit":"Woodland of 25 or more acres classified as Forest Land is assessed at its use value ($200 per acre as of May 2026) instead of market value","summary":"Connecticut's Public Act 490 lets owners of qualifying forest, farm, open space and maritime heritage land have it assessed at current use value rather than fair market value for local property tax. For Forest Land (CGS Sec. 12-107b), the land must meet forest stocking, distribution and condition standards set by the State Forester, as determined in a Qualified Forester's Report prepared by a private certified forester the owner hires. DEEP lists the recommended PA 490 Forest Land value at $200 per acre as of May 29, 2026. Classified land is subject to a conveyance tax if sold or changed to another use within the period set in CGS 12-504a through 12-504h.","eligibility":"A single tract of 25 or more contiguous acres (which may span contiguous towns); two or more tracts totaling 25 or more acres with no tract under 10 acres; or a tract contiguous to land the same owner already has classified as Forest Land. The land must meet the State Forester's forest stocking, distribution and condition standards, confirmed by a Qualified Forester's Report from a forester certified and trained for PA 490 work.","how_to_apply":"Hire a certified forester with PA 490 qualification (see DEEP's Find a Certified Forest Practitioner directory) to prepare the Qualified Forester's Report, then submit Form M-39, Application to the Assessor for Classification of Land as Forest Land, with the report to your town's tax assessor. Forms are on the DEEP page. Questions: DEEP Forestry Division 860-424-3630, DEEP.Forestry@ct.gov, or your local assessor.","url":"https://portal.ct.gov/DEEP/Forestry/Forest-Land-Taxation/Classification-of-Land-as-Forest-Land","source_url":"https://portal.ct.gov/DEEP/Forestry/Forest-Land-Taxation/Classification-of-Land-as-Forest-Land","season":null,"program_status":"active","lat":null,"lng":null,"data_note":"The DEEP page does not state the filing window or conveyance tax terms; other state materials describe applications being filed with the assessor between September 1 and October 31, with the forester's report dated no later than October 1. A 2020 DEEP memo cited a $390 per acre value for revaluations after October 1, 2020, which differs from the $200 figure on the current page; confirm with your assessor.","updated_at":"2026-11-08T00:48:15.030Z","page_url":"https://treerm.org/residents/programs/ct-deep-public-act-490-forest-land","markdown_url":"https://treerm.org/residents/programs/ct-deep-public-act-490-forest-land.md","license":"CC-BY-4.0"}