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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 FY2022 cherry sheet. From this report you can also view final values since FY2020.

Reimbursable State-Owned Land Values

These values are used to determine, subject to appropriation, the amount of state reimbursement under the State-owned Land cherry sheet.  Cherry sheet estimates can be found on the DLS Data Analytics page.  Once the annual state budget cycle is complete, these final values will be used to allocate the reimbursement for the year.

Additional Resources for

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. Values since FY2020 can be found below:

DCR Water Supply Protection Land

DCR Water Supply Protection Annexed Land

For more information on the Watershed PILOT Payments