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

State-owned Land Value

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 sheet estimates (FY2019) for state-owned land can be found on the "Municipal Databank (Data Analytics)" page.  Final FY2020 cherry sheets estimates will use the final FY2020 state-owned land values.

Department of Conservation and Recreation (DCR) Watershed Lands

Parcels under DCR watershed lands 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 (FY2020 values coming soon):

DCR Water Supply Protection Land

DCR Water Supply Protection Annexed Land