CT SB00096

Expands the definition of "farm land" under Connecticut's tax assessment statutes to include marine-based aquaculture facilities and operations, effective October 1, 2020

Adds a new definition of "maritime heritage land" as waterfront property owned by commercial lobster fishermen, shellstock shippers, or aquaculture operators licensed under title 26 when used for commercial purposes, provided at least 50% of the owner's adjusted gross income derives from these activities

Requires proof satisfactory to local assessors that maritime heritage land qualifies for the tax benefit based on the operator's federal income tax documentation

Excludes buildings not used exclusively for commercial lobstering, shellfishing, or aquaculture purposes from maritime heritage land tax benefits

Modifies section 26-250 to make shellfish grounds subject to the Public Act 490 tax program provisions, allowing aquaculture operations to qualify for agricultural tax assessment treatment