Author: Municipal Finance Legal Guidance
This Ask DLS features frequently asked questions concerning Forest Management Plans. Please let us know if you have other areas of interest or send a question to cityandtown@dor.state.ma.us. We would like to hear from you.
How does a Forest Management Plan come to an end?
A Forest Management Plan comes to an end in one of two ways:
- It expires on December 31st of the 10th year of the plan; or
- The State Forester decertifies the land or amends its certification.
What must a landowner do to recertify a Forest Management Plan?
A landowner must take the following steps to recertify their land:
- The landowner must apply for recertification of their updated forest management plan with the State Forester on or before 5 p.m. on June 30 of the year preceding the fiscal year for which classification is sought; and
- If approval is obtained from the State Forester, the landowner must submit their Form CL-1, Application for Forest – Agricultural or Horticultural – Recreational Land Classification, the State Forester’s certificate, and approved management plan to the local board of assessors on or before December 1 of the year before the fiscal year in which taxation as classified forest land is to begin.
For example, if a landowner’s Forest Management Plan is set to expire December 31, 2026, they must apply for recertification with the State Forester on or before 5 p.m. on June 30, 2026. If approval is obtained from the State Forester, the landowner needs to apply for classification with the local board of assessors with the appropriate documentation on or before December 1, 2026. If timely and in order, the land will be classified as of January 1, 2027, the assessment date for fiscal year 2028.
What happens if the taxpayer does not meet the above deadlines?
There are no extensions for the deadlines outlined above for G.L. c. 61. Therefore, if a taxpayer misses the deadlines, the land will be removed from G.L. c. 61 classification upon expiration of the certification and taxed thereafter at fair cash value under G.L. c. 59 on the January 1 assessment date for fiscal year 2028.
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| Date published: | March 5, 2026 |
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