Public Act 490 Forest Land classification
馃嚭馃嚫 CT, United States 路 Connecticut Department of Energy and Environmental Protection, Forestry Division, with municipal tax assessors
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
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.
Who qualifies
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.
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