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State Owned Land Valuations

The Commissioner of Revenue determines the fair cash value of certain tax-exempt state owned land (SOL) to be used to determine the Cherry Sheet reimbursement for loss of taxes distributed to the city or town each year.

Reimbursable State-Owned Land Valuations

DLS calculates the proposed value of state-owned land properties located within a community, which subject to appropriation will be reimbursed by the Commonwealth.  Below you will find the proposed values issued by the Division for those parcels that will be reimbursed through the FY2020 cherry sheet:

Proposed FY2020 State-owned Land Value
*(Does NOT include FY2020 aquisitions and dispositions)

State-owned Land Frequently Asked Questions

Download the "Certification Standards" for more information

Click here for the: Gateway State Owned Land Module Instructions.


Most recent available Cherry estimates (FY2019) for state-owned land can be found on the "Municipal Databank (Data Analytics)" page.  In January of 2019, based on the Governor's Budget proposal (H1) proposed FY2020 cherry sheet estimates will be released based on the proposed FY2020 values.

Department of Conservation and Recreation (DCR) lands

Parcels under DCR are not reimbursed on the cherry sheet, but DLS does determine the value of those lands, the proposed and updated values can be found below:

DCR Water Supply Protection Land

DCR Water Supply Protection Annexed Land