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CT SB00114

Bill

Status

Passed

6/6/2014

Primary Sponsor

Planning and Development Committee

Click for details

Origin

Senate

2014 General Assembly

AI Summary

  • Municipalities may adopt an ordinance establishing a property tax abatement program for historic agricultural structures, with abatement terms up to ten years
  • Property owners must apply for abatement and offer to grant a preservation easement to the municipality; the legislative body establishes a fixed property tax payment amount reflecting the public benefit received
  • Historic agricultural structures eligible for the program include barns on the National Register or state register of historic places, or structures at least 75 years old that provide scenic enjoyment, are historically important, or contribute to listed historic properties
  • The legislative body may release a preservation easement if the owner faces extreme personal hardship or if the structure is significantly damaged by fire, storm, or other unforeseen circumstances beyond the owner's control
  • The legislative body may terminate an easement and levy an early release penalty if the owner fails to maintain the historic agricultural structure according to the easement agreement

Legislative Description

An Act Establishing A Property Tax Program To Encourage The Preservation Of Historic Agricultural Structures.

Last Action

Signed by the Governor

6/6/2014

Committee Referrals

Finance, Revenue and Bonding3/12/2014
Planning and Development2/13/2014

Full Bill Text

No bill text available