AN ACT CONCERNING THE PRESERVATION OF HISTORIC BARNS AND AGRICULTURAL STRUCTURES, THE DEFINITION OF UNIMPROVED LAND AND THE LOCATION OF FARMSTANDS.

AN ACT CONCERNING THE PRESERVATION OF HISTORIC BARNS AND AGRICULTURAL STRUCTURES, THE DEFINITION OF UNIMPROVED LAND AND THE LOCATION OF FARMSTANDS.

This bill expands the local option property tax exemption for farm structures. It permits municipalities and the Commission on Culture and Tourism to take several steps to preserve historic barns and agricultural structures over 50 years old.

By law, conveyances of unimproved land are generally subject to a lower conveyance tax rate than other types of property. The bill defines “unimproved land” for this purpose to include farm land that (1) has never been improved or (2) was once improved but has not contained an intact structure for at least 10 years prior to the conveyance.

The bill bars municipal zoning regulations adopted under the statutes or special act from prohibiting farming and farm stands in areas zoned to allow structures containing one or more dwelling units. It defines farm stands as structures used principally for the sale of agricultural products grown on seasonally occupied premises.

EFFECTIVE DATE: October 1, 2007 for the property tax, conveyance tax, and farm stand provisions; July 1, 2007 for the remaining provisions.

By law, a municipality may, by ordinance, exempt from the property tax (1) any building currently and exclusively used in farming, other than the farmer's residence, and (2) any building used to house seasonal farm employees. The bill allows the exemptions to apply to one or more buildings.

The bill allows the legislative body of a municipality to adopt an ordinance to exempt historic barns or other agricultural structures from property tax. It defines these structures as a barn or other structure over 50 years old, including the land needed for its function, that is or was used for agricultural purposes. A property cannot be exempted under this provision and the existing exemption for farm structures.

The bill allows municipal plans of conservation and development to encourage the preservation of historic barns and agricultural structures over 50 years old in order to maintain the historic rural character of the state's landscape, sustain agricultural traditions, and provide an attractive, scenic environment for work and recreation.

By law, municipal zoning regulations can consider the protection of historic factors. The bill specifically allows this consideration to include the protection of historic barns and agricultural structures over 50 years old.

The bill requires the Commission on Culture and Tourism, in consultation with the agriculture commissioner, to administer a grant program for the rehabilitation and repair of historic barns and agricultural structures, as defined for the new property tax exemption. The grants must be made through an assistance agreement signed by the structure's owner. The bill authorizes the commission to adopt regulations on applications and award criteria grant.

By law, the commission can, with the advice of its Historic Preservation Council, study and investigate historic structures and landmarks. The bill specifically allows the commission to do so with regard to historic barns and agricultural structures over 50 years old.

HB 6914, reported favorably by the Planning and Development Committee, has the same conveyance tax provision.

Yea

Nay

(03/23/2007)