Massachusetts General Laws
Title IX - Taxation
Chapter 61 - Classification and Taxation of Forest Lands and Forest Products

Section 1 - Definitions - Section 1. For purposes of this chapter, unless the context...

Section 2 - Classification of Forest Lands by Assessors; Application - Section 2. Except as otherwise herein provided, all forest land,...

Section 2a - Tax Rate for Certified Forest Land - Section 2A. In a city or town that accepts this...

Section 3 - Valuation of Forest Production Land; Assessment of Property Taxes; Grievance Procedure - Section 3. For general property tax purposes, the value of...

Section 4 - Valuation of Buildings and Dwellings Located on Forest Production Land - Section 4. All buildings located on land which is valued,...

Section 5 - Special and Betterment Assessments - Section 5. Land qualifying for valuation, assessment and taxation under...

Section 6 - Conveyance Tax on Forest Production Land Sold for Other Use; Rate; Exceptions - Section 6. Any land in forest production use which is...

Section 7 - Disqualification of Land From Classification; Roll-Back Taxes; Calculation; Interest - Section 7. Whenever land which is valued, assessed and taxed...

Section 8 - Conversion of Land to Residential, Industrial or Commercial Use; Notice to City or Town; First Refusal Option - [Section impacted by 2020, 53, Sec. 9 effective April 3,...