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Mass. General Laws c.61A

Assessment and taxation of agricultural and horticultural land

This page links to the current version of each section of G.L. c.61A.

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§ 1 Land in agricultural use defined 
§ 2 Land in horticultural use defined 
§ 2A Land used to site renewable energy generating source 

Amended by St.2022, c.179, § 42, effective August 11, 2022

§ 3 Land of five-acre minimum area actively devoted to agricultural or horticultural uses defined; gross sales and program payment standard 
§ 4 Valuation of land in agricultural, etc. use; contiguous land; tax rate 
§ 4A Tax rate for land actively devoted to agricultural or horticultural use 
§ 5 Contiguous land under one ownership within more than one city or town 
§ 6 Annual determination of eligibility for valuation; application; form; certification 

Amended by St.2022, c.268, § 92, effective November 10, 2022

§ 7 Additional assessment; change in use in pre-tax year between December 1 and June 30 

Amended by St.2022, c.268, § 93, effective November 10, 2022

§ 8 Timely filing of application in towns or cities with programs of revaluation 

Amended by St.2022, c.268, § 94, effective November 10, 2022

§ 9 Allowance or disallowance of application for valuation; notice; liens 
§ 10 Factors to be considered in valuing land 
§ 11 Farmland valuation advisory commission; expenditures 

Amended by St.2023, c. 7, § 214, effective 30 days following enactment pursuant to subsection (c) of section 2 Article LXXXVII of the Amendments to the Constitution

§ 12 Sale of land or change of use; liability for conveyance tax; exemptions 
§ 13 Change of use; liability for roll-back taxes 

Amended by St.2022, c.179, § 43, effective August 11, 2022

§ 14 Sale for or conversion to residential or commercial use; notice of intent to city or town; option to purchase; assignment of option 

Amended by St.2022, c.268, § 95, effective November 10, 2022

§ 15 Taxation of buildings and land occupied by dwelling 
§ 16 Continuance of land valuation, assessment and taxation under this chapter dependent upon qualifying use 
§ 17 Separation of land to other use; liability for conveyance or roll-back taxes; continuing qualification of remainder 
§ 18 Special or betterment assessments; payment; interest 
§ 19 Roll-back taxes; procedures for assessment; appeal to appellate tax board 
§ 19A Sale of land; certification of taxes paid or payable 
§ 20 Valuation and assessment for purposes other than provisions of this chapter; equalization 
§ 21 Factual details on tax list 
§ 22 Rules and regulations; forms and procedures 
§ 23 Use of valuation, etc. procedures to evade taxes; penalties 
§ 24 Severability 

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