executed. Golf courses continue to be among the safest
environments a person can visit, thanks in large part to
our superintendents, their expertise, and the sense of
responsibility they have for the land they manage.”
Bill 970 – “An Act Concerning the Taxation
of Golf Courses”
In February the CSGA submitted Bill 970 to the State
Legislature’s Planning and Development Committee.
“An Act Concerning the Taxation of Golf Courses”
seeks to require municipalities to treat golf course land
with the same open space consideration given to farms
and forests. Under the proposed bill, golf courses that
elect to register for the open space classification could
see a reduction in their property tax assessments.
Not all golf courses would elect to register for
the classification. Some are already being assessed at the
open space rate, others would suffer financial penalties if
they registered and then sold the land or developed the
property into something other than a golf course during
the following ten-year period. The intent of the bill is
to provide a small measure of tax relief to golf course
operations and an incentive to continue to exist as a golf
course.
Golf course operations have been under enormous
financial pressure in recent years. A number of courses
in Connecticut have either failed or been on the verge
of bankruptcy. Private clubs have
slashed their membership fees, and
public golf courses compete with
municipality owned public courses
that pay no property taxes.
“Just as we don’t want to
see farms and forests disappear or
be developed into less desirable
properties, we shouldn’t want to
lose our golf courses either,” says
Moraghan. “Bill 970 can have a
positive effect on many of these
struggling businesses and help them
survive and thrive.”
Representatives of towns
who typically object to even a
slight reduction in their tax revenue
have vigorously opposed Bill 970.
www.csgalinks.org
Moraghan believes the opposition is ignoring the wide
range of benefits that both public and private clubs bring
to their communities.
“Golf courses increase the value of surrounding
properties and provide a significant defense against
urban sprawl. From an environmental standpoint there
is hardly a better example of green space, and large tracts
of land that help prevent erosion, filter groundwater
and provide excellent wildlife habitat. Golf courses
are a unique venue for millions of dollars in charitable
fundraising that benefits local, state and national nonprofits. And obviously every golf co urse provides health
and recreation benefits to every citizen who goes out to
play.”
Moraghan points out that in order to prevent
undesirable development towns often spend considerable
sums buying land to hold as open space.
“By their very existence golf courses are saving
money for towns intent on protecting their rural
environment. Every hundred acres that is a golf course
is a hundred acres the town doesn’t have to buy or worry
about being turned into a strip mall. That said, when a golf
course fails it can be a huge problem for a town. The town
loses all the direct and indirect benefits associated with
a golf course, and new problems arise that are common
with abandoned or foreclosed properties. I would think
the towns would be doing everything possible to keep
golf courses solvent, such as supporting Bill 970.”
CSGA Links // March, 2015 | 37