CT SB00246

Changes the deadline for farmers to apply for property tax exemptions from "within thirty days after the assessment date" to on or before November 1st annually.

Requires farmers to submit a notarized affidavit certifying at least $15,000 in gross sales or expenses from their farming operation in the most recently completed taxable year prior to the assessment year.

Failure to file the exemption application by November 1st is considered a waiver of the right to claim the exemption for that assessment year.

Maintains existing appeal rights for farmers aggrieved by assessor decisions regarding exemption determinations.

Takes effect upon passage and amends Connecticut General Statutes Section 12-91(d).