Horses Exempt From Property Taxes In Simsbury

SIMSBURY, CT — Horse owners in Simsbury no longer have to pay property taxes on them following action earlier this month by selectmen.

The Simsbury Board of Selectmen voted 5-1 Feb. 9 to exempt horses and ponies from local property taxes, opting to forgo about $20,000 in annual revenue amid concerns the tax cannot be administered fairly.

The board approved an ordinance enacting a municipal option under state law to exempt horses and ponies from taxation, effective with the 2025 Grand List

The vote followed two public hearings and an extended discussion at the Feb. 9 meeting in the main meeting room at Simsbury Town Offices.

Simsbury Town Manager Marc Nelson said the issue stems from challenges in assessing the value of living animals that can vary widely in price.

“There is no way we can administer the assessment of horses equitably and fairly across the board,” Nelson told the board.

He said the assessor’s office lacks the experience and resources to perform consistent valuations and that the town largely taxes only owners who voluntarily file and report values in good faith.

“That imbalance made us go after those taxpayers who weren’t self-reporting or didn’t give us a fair market value,” Nelson said.

He described the town’s options as either continuing to “muddle through” or opting out of the tax and giving up roughly $20,000 in revenue.

Deputy First Selectman Steve Antonio made the motion to adopt the ordinance. Board members Kevin Beal, Curtis Looney, Diana Yeisley, and Mike Paine voted in favor. First Selectman Wendy Mackstutis voted against it.

Public comment highlights disagreement

Several residents and business owners urged the board to reject the exemption, arguing the town should instead improve enforcement and valuation practices.

Joan Coe of Whitcomb Drive cited Connecticut law on personal property and fair market value, saying the town should assess horses in accordance with state law.

She argued that horses at The Ethel Walker School, as well as those at Folly Farm and Wellaway Farm, should not be exempt.

Coe said the assessor should review horse inventories and assess them per state law, adding that the burden of lost revenue would fall on other property owners.

Linda Kriwitsky, speaking on behalf of Amy Kriwitsky, an equestrian proprietor at Folly Farm, said she was not trying to avoid paying taxes, but wanted a “mutually beneficial situation where money can be collected from horses in an appropriate manner.”

She said there is no meaningful method to determine horse values, unlike vehicles with identifiable year, make, and model.

She told the board the assessor’s office has used Google AI to estimate values, which she said is not a reliable method.

Owners submit information such as age, breed, and intended use, but other factors influence value, she said.

Kriwitsky cited an example of a horse valued by the town at $65,000 when documentation showed a range of $20,000 to $75,000.

She said the office needs more information before assessing horses and warned that clients could move animals to other towns if the tax remains, harming her business.

Brittany Watras of Tootin Hill Road, who works at Folly Farm, said a client moved a horse out of town just before the Oct. 1 reporting deadline, resulting in the loss of about $10,000 per month in income, or roughly 10 percent of her annual income.

She said the taxation process has been a burden on her time and energy and that she feels targeted after more than a year of dealing with the issue.

Watras suggested a flat fee similar to dog licensing, arguing there is no infrastructure to properly value horses.

Gail Landesberg of 278 Old Farms Road said she keeps rescue horses that are quarantined on her property and would not be able to afford their care if they were taxed.

Following public comment, the board closed the hearing before voting on the ordinance.

Next steps

The exemption will take effect with the 2025 Grand List, 21 days after publication of the ordinance summary.

Town officials said the change ends the town’s attempt to assess and collect property taxes on horses and ponies under current procedures.

For the minutes of the Feb. 9 Simsbury Board of Selectmen meeting, click on this link.