Public Act 490

PA 490 – Forestland Classification

Public Act 490 (PA 490) is Connecticut’s use-value property tax program. It allows eligible forest, farm, and open space land to be taxed based on its current use rather than its highest or best development value. This often results in significant property tax savings - helping landowners keep land undeveloped and financially viable.

To qualify, forestland must generally include at least 25 acres and requires a Qualified Forester’s Report prepared by a certified forester.

PA 490 Forestland Requirements (At a Glance)

• Minimum acreage requirements must be met

  • 25 contiguous acres or; 

  • Multiple parcels, each at least 10 contiguous acres, adding up to 25)

• A certified forester must prepare the Qualified Forester’s Report

• Land must remain in the program for at least 10 years to avoid penalties

• Withdrawal before 10 years may require repayment of a portion of tax savings

• Classification remains in effect unless ownership or land use changes

• Submitting the application must take place between September 1st and October 31st, although the “deadline” may shift during a revaluation year. 

  • BUT the Qualified Foresters Report MUST be signed and dated no later than October 1 

How Connwood Foresters Can Help

Connwood Foresters, Inc. prepares PA 490 Qualified Forester’s Reports for landowners across Connecticut.

Our services include:

• On-site forest evaluation

• Verification of acreage and eligibility

• Preparation of the Qualified Forester’s Report for municipal submission

Once approved, PA 490 classification remains in effect unless ownership or land use changes. Early withdrawal may result in penalties.