The Connecticut Supreme Court recently ruled in the case of Campelli v. Mansfield (SC 21209), affirming that municipal assessors do not have the authority to terminate forest land classifications based on erroneous acreage assessments. This decision affects property owners in Connecticut who rely on forest land classifications for tax benefits.
The case began when Mario and Christine Campelli, owners of property in Mansfield, appealed a decision by the town’s board of assessment appeals. The board upheld the town assessor’s termination of the Campellis’ property classification as forest land, which significantly increased their property tax assessment. The court's ruling clarifies the rights of property owners regarding forest land classifications and the limits of municipal authority.
The Campellis purchased their property in June 2005 and applied for forest land classification shortly after, providing a certified forester’s report that indicated their property met the necessary criteria. In 2021, however, the assessor discovered that the property was actually 22.53 acres, below the 25-acre minimum required for classification under one provision of state law. Despite this, the assessor initially indicated that the property could still qualify under another provision because the Campellis owned additional land in Tolland, which could be aggregated to meet the 25-acre requirement. However, when the Campellis sold their Tolland parcel, the assessor terminated the forest land classification for their Mansfield property.
The trial court ruled in favor of the Campellis, stating that while their property had been incorrectly classified as forest land due to its size, the assessor lacked the authority to terminate that classification since the property had not been sold or its use changed. The court ordered the town to reinstate the forest land classification and adjust the property taxes accordingly. The town appealed this decision.
The Supreme Court, led by Justice Ecker, upheld the trial court's ruling. The court stated, "municipal assessors lack the statutory authority to terminate erroneous forest land classifications and that such claims must be directed to the state forester." This ruling emphasizes that once a property is classified as forest land, it remains classified until either the land is sold or its use changes, regardless of any initial errors in classification.
The court also clarified that the term “such land” in the relevant statutes refers specifically to the land described in the property owner’s application for classification. Since the Campellis’ application only pertained to their Mansfield property and not the Tolland parcel, the sale of the Tolland land did not affect the classification of the Hickory Lane property.
This ruling has significant implications for property owners across Connecticut. It reinforces the notion that once classified, forest land retains its status unless specific conditions are met, protecting property owners from unexpected tax increases due to administrative errors. The decision also limits the authority of municipal assessors, directing disputes over forest land classifications to the state forester.
The ruling may set a precedent for similar cases in the future, ensuring that property owners are not penalized for mistakes made during the classification process. It highlights the importance of accurate assessments and the need for clear guidelines regarding the authority of municipal assessors.
Looking ahead, the town of Mansfield may consider whether to appeal this ruling further. However, the court's decision is significant in shaping how forest land classifications are handled in Connecticut, potentially affecting many property owners who rely on such classifications for tax relief.