Board of Selectmen Februrary 9, 2026 Public Hearing Exempt Horses from Taxation

Board of Selectmen February 9, 2026 Public Hearing Exempt Horses From Taxation

Connecticut law treats horses as personal property, requiring municipalities to assess them at 70% of their fair market value. But it exempts those used exclusively for farming from the tax and exempts the first $1,000 of assessed value for horses used for other purposes (CGS §§ 12-91 and 12-81 (68)).

There are several properties that have horses for purposes other than farming.

Ethel Walker School has an equestrian program with a barn where many horses are housed.

The horses should not be exempt from taxation.

The lawsuit’s findings, Loomis Institute v, Town of Windsor, 1995 (https://case-law.vlex.com/vid/loomis-institute-v-town-887847065)

allowed Loomis Chaffee School to exempt property taxes from taxation.

There is no mention of personal property, only Real Estate.

The Simsbury Patch noted in a 1971 meeting of the Board of Selectmen, Town Attorney Bob Decrescenzo noted he had a Conflict of Interest with Ethel Walker and Silverman Group.

It appears the Town Attorney DeCrescenzo has been representing entities doing business with the Town, having the Town to hire outside attorneys.

Is there a list of all DeCrescenzo’s clients while serving the Town?

I would hope that DeCrescenzo did not give an opinion to the Town on the exemption of horses.

Ethel Walker School has a large equestrian program and a barn to house the horses.

Students bring their horses to the school, and many are boarded by residents, others are on loan from families and individuals, and some owned by the school.

The Ethel Walker School should produce an inventory of the horses at the school and the ownership of each horse, with supporting documents.

The Ethel Walker School does not pay any property taxes to the Town and now they are asking for another exemption for the horses, personal property.

This should be rejected.

Folly Farm has a premier equestrian facility with a riding school.

All the horses should be taxed as personal property.

They should not receive an exemption.

Well-A Way Farm is an equestrian facility where horses should be taxed.

All the high rollers should pay their fair share of taxes.

All revenues reduced will add to the cost to the taxpayers who should not be subsidizing the high rollers.

I would urge the Assessor to review the horse inventory in Town and assess the horses as defined in State Law.

Giving special exceptions to a few high rollers, increases the taxation to all taxpayers to cover the short-fall.

Special interest groups have high-jacked the budget process with unfair exemptions.

These tactics of asking for a special exception, increase the tax burden on others, and could stifle economic development.

The Board of Selectmen should not allow a few high rollers dictate the Town’s taxing authority.

If the process is not broken, there is no need to fix it.

Vote NO on exempting horses from legitimate taxation.