Author: Municipal Finance Law Bureau
This month's Ask DLS features frequently asked questions concerning recent legislation impacting Chapterland application deadlines and related procedures. For more information please see our Chapterland Frequently Asked Questions (FAQs) on this topic, FAQ-2022-18. 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.
What was the legislation and when is it in effect?
The changes can be found in §§ 90-100 of “An Act Relative to Economic Growth and Relief for the Commonwealth” (the Act). The amendments are currently in effect and applicable for FY24.
What are the changes concerning chapterland application deadlines?
In essence, the Act changes the date by which landowners have to file their annual applications for classification of land as farm or recreational use under G.L. c. 61A and 61B and for applying for forest land classification under G.L. c. 61 every 10 years. The current deadline for applying to the assessors for forest, farm or recreational land classification is October 1 of the calendar year before the start of the fiscal year the classification will be effective. The Act makes that deadline December 1 of the prior year instead. Our understanding is that the purpose of this change is to facilitate timely applications, particularly from certain agricultural producers who have busy fall harvesting seasons. The Act also makes conforming changes to the G.L. c. 61 forest land appeal procedure dates to reflect the later application deadline and makes conforming changes to chapters 61A and 61B.
Are there any changes to the so-called “revaluation” year application extension provisions of G.L. c. 61A (farm land) and 61B (recreational land)?
Yes, in a minor way. In “revaluation” years, landowners who did not file by the prior October 1 (now December 1) have 30 days after the property tax bills are mailed to file. The recent amendments instead align that date with the date property tax abatement applications are due, which is the due date of the first installment of the actual tax bill. In communities that use a quarterly billing cycle, the due date of the first actual installment is usually February 1. If the actual tax bills are mailed after December 31, however, it is May 1, or 30 days after the bills are mailed if that date is later. Why the change? Most communities use a quarterly billing system and, in that system, the original 30-day period usually ended before the abatement application deadline arrived. The amendment here seeks to make the application date consistent with other application due dates. In communities that use a semi-annual billing cycle, the first actual installment is usually due November 1, or 30 days after the bills are mailed if that date is later.
Are there any other significant changes concerning chapterland applications that assessors should be aware of?
Yes, a major change from this Act concerns G.L. c. 61B, § 6. Moving forward, the failure of the assessors to act on an application for classification of recreational land within three months shall be deemed approval of the application. As a general rule, applications filed by taxpayers to dispute a tax or obtain a tax benefit are denied if not acted on by the assessors within three months of filing. That deemed denial enables the taxpayer to appeal to the Appellate Tax Board (or the parties to settle the application within the appeal period). However, applications for classification as farm land under G.L. c. 61A are an exception and are deemed allowed if not acted on. This amendment therefore just makes both chapters consistent in this regard.
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| Date published: | February 2, 2023 |
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