General Laws of Massachusetts - Chapter 61A Assessment and Taxation of Agricultural and Horticultural Land
- Massachusetts General Laws - Land in agricultural use defined - Chapter 61A, Section 1
Land shall be deemed to be in agricultural use when primarily and directly used in raising animals, including, but not limited to, dairy cattle, beef...
- Massachusetts General Laws - Land in horticultural use defined - Chapter 61A, Section 2
Land shall be considered to be in horticultural use when primarily and directly used in raising fruits, vegetables, berries, nuts and other foods for human...
- Massachusetts General Laws - Land of five-acre minimum area actively devoted to agricultural or horticultural uses defined; gross sales and program payment standard - Chapter 61A, Section 3
Land not less than five acres in area shall be deemed to be actively devoted to agricultural or horticultural uses when the gross sales of...
- Massachusetts General Laws - Valuation of land in agricultural, etc. use; contiguous land; tax rate - Chapter 61A, Section 4
For general property tax purposes, the value of land, not less than five acres in area, which is actively devoted to agricultural, horticultural or agricultural...
- Massachusetts General Laws - Tax rate for land actively devoted to agricultural or horticultural use - Chapter 61A, Section 4A
In a city or town that accepts this section, the rate of tax applicable to land actively devoted to agricultural, horticultural or agricultural and horticultural...
- Massachusetts General Laws - Contiguous land under one ownership within more than one city or town - Chapter 61A, Section 5
Where contiguous land in agricultural, horticultural or agricultural and horticultural uses under one ownership is located in more than one city or town, compliance with...
- Massachusetts General Laws - Annual determination of eligibility for valuation; application; form; certification - Chapter 61A, Section 6
Eligibility of land for valuation, assessment and taxation pursuant to section four shall be determined separately for each tax year. Application therefor shall be submitted...
- Massachusetts General Laws - Additional assessment; change in use in pre-tax year between October 1 and June 30 - Chapter 61A, Section 7
If a change in use of land actively devoted to agricultural, horticultural or agricultural and horticultural use occurs between October first and June thirtieth of...
- Massachusetts General Laws - Timely filing of application in towns or cities with programs of revaluation not completed by October 1 of pre-tax year - Chapter 61A, Section 8
In any city or town in which a program of revaluation of all property therein has been or shall be undertaken and completed in time...
- Massachusetts General Laws - Allowance or disallowance of application for valuation; notice; liens - Chapter 61A, Section 9
An application for valuation, assessment and taxation of land under the provisions of this chapter shall be allowed or disallowed by the board of assessors...
- Massachusetts General Laws - Factors to be considered in valuing land - Chapter 61A, Section 10
The board of assessors of a city or town, in valuing land with respect to which timely application has been made and approved as provided...
- Massachusetts General Laws - Farmland valuation advisory commission; expenditures - Chapter 61A, Section 11
There is hereby created a farmland valuation advisory commission, the members of which shall be the commissioner of revenue who shall be chairman, the commissioner...
- Massachusetts General Laws - Sale of land or change of use; liability for conveyance tax; exemptions - Chapter 61A, Section 12
Any land in agricultural, horticultural or agricultural and horticultural use which is valued, assessed and taxed under the provisions of this chapter, if sold for...
- Massachusetts General Laws - Change of use; liability for roll-back taxes - Chapter 61A, Section 13
Whenever land which is valued, assessed and taxed under this chapter no longer meets the definition of land actively devoted to agricultural, horticultural or agricultural...
- Massachusetts General Laws - Sale for or conversion to residential or commercial use; notice of intent to city or town; option to purchase; assignment of option - Chapter 61A, Section 14
Land taxed under this chapter shall not be sold for, or converted to, residential, industrial or commercial use while so taxed or within 1 year...
- Massachusetts General Laws - Taxation of buildings and land occupied by dwelling - Chapter 61A, Section 15
All buildings located on land which is valued, assessed and taxed on the basis of its agricultural or horticultural uses in accordance with the provisions...
- Massachusetts General Laws - Continuance of land valuation, assessment and taxation under this chapter dependent upon qualifying use - Chapter 61A, Section 16
Continuance of land valuation, assessment and taxation under the provisions of this chapter shall depend upon continuance of such land in agricultural or horticultural uses...
- Massachusetts General Laws - Separation of land to other use; liability for conveyance or roll-back taxes; continuing qualification of remainder - Chapter 61A, Section 17
If, by conveyance or other action of the owner thereof, a portion of land which is valued, assessed and taxed under the provisions of this...
- Massachusetts General Laws - Special or betterment assessments; payment; interest - Chapter 61A, Section 18
Land qualifying for valuation, assessment and taxation under this chapter shall be subject to special assessments or betterment assessments to such pro rata extent as...
- Massachusetts General Laws - Roll-back taxes; procedures for assessment; appeal to appellate tax board - Chapter 61A, Section 19
The assessment, collection, apportionment and payment over of the roll-back taxes imposed by section thirteen shall be governed by the procedures provided for the assessment...
- Massachusetts General Laws - Sale of land; certification of taxes paid or payable - Chapter 61A, Section 19A
In connection with any proposed or completed sale or other transfer of any land which has been valued, assessed and taxed under the provisions of...
- Massachusetts General Laws - Valuation and assessment for purposes other than provisions of this chapter; equalization - Chapter 61A, Section 20
For any purpose, other than the provisions of this chapter, for which the assessed value of land is relevant, including exemptions under the provisions of...
- Massachusetts General Laws - Factual details on tax list - Chapter 61A, Section 21
The factual details to be shown on the tax list of a board of assessors with respect to land which is valued, assessed and taxed...
- Massachusetts General Laws - Rules and regulations; forms and procedures - Chapter 61A, Section 22
The commissioner of revenue shall promulgate such rules and regulations and shall prescribe the use of such forms and procedures as he deems appropriate to...
- Massachusetts General Laws - Use of valuation, etc. procedures to evade taxes; penalties - Chapter 61A, Section 23
Any person using the valuation, assessment and taxation procedures set forth in this chapter for the purposes of evading payment of full and proper taxes...
- Massachusetts General Laws - Severability - Chapter 61A, Section 24
If any clause, sentence, subdivision, paragraph, section or part of this act be adjudged by any court of competent jurisdiction to be invalid, such judgment...
Last modified: September 11, 2015