Municipal option to abate property taxes on recreational trails

# (a)

For the purposes of this section, (1) “nonprofit land conservation organization” means a nonprofit land conservation organization that is tax exempt under Section 501(c)(3) of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time, (2) “greenway” has the same meaning as provided in section 23-100, and (3) “conservation restriction” has the same meaning as provided in section 47-42a.

# (b)

Each municipality may establish by ordinance a program to provide for the abatement of real property taxes due on any portion of land that (1) meets the criteria for designation as a greenway established under subsection (b) of section 23-102, (2) is a terrestrial recreational trail with a clearly defined trail corridor that does not exceed one hundred feet in width at its widest point, and (3) is subject to a recorded permanent conservation restriction conveyed by the owner of the land, or such owner's predecessor in title, to the municipality, the state or a nonprofit land conservation organization, provided such conservation easement or any other encumbrance on the land shall not prohibit the public use of any such terrestrial recreational trail for compatible recreation.

# (c)

Whenever any municipality enacts an ordinance required by subsection (b) of this section, an owner of land may apply for its abatement under such ordinance by filing a written application for such abatement with the assessor of such municipality. Any application filed under this subsection shall be made upon a form prescribed by the assessor and shall include (1) a description of the land, (2) a copy of the recorded permanent conservation restriction concerning the land, (3) a copy of the deed that establishes such owner's ownership interest in the land, (4) a certified land survey that depicts the boundaries of the terrestrial recreational trail on the land of such owner, and (5) such other information as the assessor may require to aid in determining whether such land qualifies for such tax abatement pursuant to such ordinance. Any certification of a survey required by this subsection shall be made by a licensed surveyor and such certification shall be made in accordance with chapter 390.

# (d)

Not later than thirty days after receipt of a written application under subsection (c) of this section, the assessor shall submit such written application with the assessor's recommendation to either approve or deny the tax abatement based on the criteria set forth in subsection (b) of this section to the legislative body of the municipality or, in a municipality where the legislative body is a town meeting, to the board of selectmen.

# (e)

The abatement of any real property taxes under subsection (b) of this section shall be approved by vote of the legislative body of the municipality or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen.

# (f)

Any abatement under this section shall continue upon the sale or transfer of the land unless the legislative body of the municipality, or in a municipality where the legislative body is a town meeting, the board of selectmen, votes to discontinue such abatement. (P.A. 23-207, S. 1.) History: P.A. 23-207 effective October 1, 2023, and applicable to assessment years commencing on or after October 1, 2023. (Return to ChapterTable of Contents) (Return toList of Chapters) (Return toList of Titles)

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