CONNECTICUT 
Yield Tax. Optional. 
and 1968. 
Enacted 1918. Amended 1915, 1941, 1949, 1955, 
General Statutes 1958, Title 12, Ch. 203, 
Secs. 12-96 to 108. 
Classification 
Qualification. The tract must contain at least 
25 acres and must consist of woodland, or land 
suitable for forest planting, with a value not ex- 
ceeding $100 per acre exclusive of timber. Two 
types of tract are eligible for classification: (a) 
land bearing timber more than 10 years old, the 
timber having a taxable value, and (b) land which 
is fully or partially stocked with forest trees not 
more than 10 years old, except for scattered older 
trees the timber value of which does not increase 
the assessed value of the property. Partially 
stocked tracts must be so planted as to assure 
spacing of approximately 8 by 8 feet over the 
entire area with not less than 700 trees per acre 
on open land. Planted trees must be of species 
named in the Act or approved by the State Fores- 
ter; the latter must approve the manner in which 
the trees are planted. 
Procedure. The owner makes application to the 
State Forester providing a description of the land 
and a sworn statement from the town assessors 
giving the true value of the land and timber separate- 
ly. If the State Forester, after examination of the 
property, determines that qualifications have been 
met, he issues a certificate of classification in 
quadruplicate. The original is filed by the State 
Forester, and one copy each is given to the Tax 
Commissioner, the assessor, and the owner. 
The latter shall cause it to be entered on the land 
records of the town. 
Conditions governing continued classification. 
Classification continues as long as proper forest 
conditions are maintained. Among grounds for 
cancellation are use of land for pasture, failure to 
restore growing stock following forest fire, re- 
moval of tree growth for different land use, or any 
changed condition which in the opinion of the 
State Forester indicates that requirements are 
not being fulfilled. The State Forester may ex- 
amine the property to determine whether require- 
ments are being met. 
Declassification 
This may be effected by the State Forester upon 
the owner’s failure to comply with requirements. 
No provision is made for voluntary withdrawal 
by the owner. A declassification tax is levied upon 
32 
the difference between the value of land and tim- 
ber as assessed for future taxation at time of de- 
classification and the original valuation of both 
land and timber at time of classification. The tax 
rate is 5 mills per annum for the period that the 
land has been classified. 
Tax treatment 
Land. Taxed at the local rate but not to exceed 
10 mills on the value established at classification. 
At the end of 50 years the land is revalued and is 
again taxed at the local rate but not to exceed 10 
mills on such value for another period of 50 years. 
At the end of this period the land is again revalued 
and is taxed thereafter at the local rate. 
Timber. On tracts of type (a) as described under 
the heading “‘Qualification”’ timber is taxed in the 
same manner as the land up to time of harvest. 
In addition, a graduated yield tax is imposed at 
the following rates when the timber is harvested : 
1-10 years following classification 2% of the yield 
11-20 ” 3% of the yield 
21-30 ” uy ie 4%, of the yield 
31-40 ” yt 2 5% of the yield 
41-50 ” oe u 6% of the yield 
over 50 ”’ “e 7% of the yield 
On tracts of type (b), a 10 percent yield tax is 
levied at time of harvest. 
Exemption. Material cut for domestic use by 
owner or tenant is exempt. Domestic use is limited 
to fuel and construction of fences, buildings or 
other improvements which develop the property 
and increase its taxable value. 
Tax administration 
Reports. The owner must file a statement with 
the assessors and with the State Forester showing 
quantity and stumpage value of all timber cut 
before any of it has been removed from the land. 
Both quantity and value are subject to review by 
the town assessors and appeal may be taken 
to a special board consisting of the first select- 
man, the town clerk, and the State Forester. 
The decision of the board is final. 
Collection. Taxes both upon land and timber are 
collectible as other town taxes. 
