Summary of a Recent
Judicial Development in
Estate Planning and Taxation

Conveyance of Development Rights Properly
Considered in Assessment Valuation

Ross H. Pifer
National AgLaw Center Graduate Assistant

In Cecarelli v. Board of Assessment Appeals of the Town of North Branford, 863 A.2d 677 (Conn. 2005), the plaintiffs had conveyed the development rights to their farmland to the state. By conveying the development rights to the state, the plaintiffs imposed restrictions prohibiting any use of the properties "which is or may be inconsistent with the perpetual protection and preservation of the land as agricultural land." Id. at 679. The plaintiffs challenged the assessed valuation of their properties, alleging that "the assessment was excessive because the assessor improperly had disregarded the restrictions on the development rights to the farmland." Id. The Supreme Court of Connecticut agreed with the plaintiffs, finding that restrictions on the development of agricultural land should be considered in assessing the valuation of the properties. See id.

The case was decided on January 18, 2005; this summary was posted Posted: June 10, 2005.