Assessing the Value of 490 Land

You asked how many towns do not use the values the state recommends for assessing farms, forests, and open spaces under the Public Act 490 Program.

At least 18 towns do not use the recommended values for assessing “490 land” (i. e. , farms, forests, and open spaces). These towns represent 22% of the 83 towns that responded to an online survey the Connecticut Association of Assessing Officers (CAAO) conducted on our behalf between January 10^th and 27th. The respondents represent 49% of the state's towns and 47. 9 of its land area. Table 1 lists the towns and their responses.

CAAO conducted the survey over its list server, which is connected to assessors in at least 138 towns. The survey question asked assessors to indicate if they used the recommended values and, if they did not, list the ones they used.

The law requires assessors to determine the value of 490 land based solely on how it is being used (i. e. , current use value) without regard to its potential resale or fair market value (i. e. , the highest and best use one can make of undeveloped land). The law does not specify how assessors must determine current use values or prescribe them, but the Department of Agriculture issues recommended values every five years. Attachment 1 lists the values for 2005, but, as Table 1 shows, almost half the respondent towns still use the 2000 values.


*Town*	*Area* *(Square Miles)*	*Uses Recommended Values*		*Uses other Values*
*Town*	*Area* *(Square Miles)*	*2000 Values*	*2005 Values*	*Uses other Values*
Middlebury	17. 8	X	Will use 2005 values for 2006 reval.
Middlefield	12. 7	X	Will use 2005 values for 2006 reval.
Middletown	40. 9	X
Milford	26. 2			X
Monroe	26. 3		X
New Britain *	13. 4	X		X
New Hartford	38. 1		X
New Milford	63. 7		X
Newington	13. 2		X
Newtown	59. 1	X	Will use 2005 values for 2006 reval.
Norfolk	46. 4		X
North Branford	26. 7		X
North Stonington	54. 3		X
Norwich	29. 5			X
Preston	31. 8	X
Putnam	20. 4	X
Ridgefield	34. 4			X
Salem	29. 8	X
Salisbury	57. 3			X
Shelton	31. 9	X
Simsbury	34. 3		X	X
Somers	28. 3	X
South Windsor	28. 7	X
Southbury	40. 0	X
Southington	36. 6			X
Sprague	13. 8		X
Stafford	58. 8		X
Torrington	39. 8	X
Union	29. 8		X
Vernon	17. 7			X
Voluntown	38. 9	X
Washington	38. 2	X
Watertown	29. 6	X
West Hartford	22. 4		X
West Haven	11. 0		X
Wethersfield	13. 1	X
Willington	33. 5		X
Windham	27. 9		X
Windsor	31. 1	X	Will use 2005 values for next reval.
Woodbridge	19. 2		X
Woodbury	36. 7	X
Woodstock	61. 8	X

*New Britain uses the recommended values for farmland and other values for orchards


February 8, 2006		2006-R-0059
ASSESSING THE VALUE OF 490 LAND

By: John Rappa, Principal Analyst


*Town*	*Area* *(Square Miles)*	*Uses Recommended Values*		*Uses other Values*
*Town*	*Area* *(Square Miles)*	*2000 Values*	*2005 Values*	*Uses other Values*
Avon	23. 5			X
Berlin	27. 0			X
Bethlehem	19. 4	X
Bloomfield	26. 2	X	Will use 2005 values for 2009 reval.
Bolton	14. 7	X
Bristol	26. 8	X	Will use 2005 values for 2007 reval.
Brooklyn	29. 0		X
Burlington	30. 4		X
Canterbury	40. 2		X
Canton	25. 0			X
Cheshire	33. 4			X
Chester	16. 8			X
Clinton	19. 0			X
Coventry	38. 4	Used these values for the 2004 reval.
Cromwell	12. 9	X	Will use 2005 values for 2007 reval.
Deep River	14. 2		X
Durham	23. 8		X
East Granby	17. 6	X
East Hartford	18. 8	X	Will use 2005 values for 2006 reval.
East Lyme*	42. 0	X
East Windsor	26. 8	X	Will use 2005 values for 2007 reval.
Easton	28. 6		X
Enfield	34. 2	X
Essex	11. 8	X
Fairfield	31. 1		X
Farmington	28. 8			X
Glastonbury	52. 3	X		X
Goshen	45. 2	X
Granby	40. 8	X
Greenwich	47. 8			X
Griswold	37. 1	X
Groton	45. 2	X
Guilford	49. 7		X
Haddam	46. 4			X
Hamden	33. 3		X
Hebron	37. 3	X	Will use 2005 values for 2006 reval.
Killingly	50. 0		X
Lebanon	55. 2	X
Litchfield	56. 8	X
Manchester	27. 7		X
Middlebury	17. 8	X	Will use 2005 values for 2006 reval.