Massachusetts General Laws
Title IX - Taxation
Chapter 61a - Assessment and Taxation of Agricultural and Horticultural Land

Section 1 - Land in Agricultural Use Defined - Section 1. Land shall be deemed to be in agricultural...

Section 2 - Land in Horticultural Use Defined - Section 2. Land shall be considered to be in horticultural...

Section 2a - Land Used to Site Renewable Energy Generating Source - [ Subsection (a) effective until December 13, 2021. For text...

Section 3 - Land of Five-Acre Minimum Area Actively Devoted to Agricultural or Horticultural Uses Defined; Gross Sales and Program Payment Standard - Section 3. Land not less than five acres in area...

Section 4 - Valuation of Land in Agricultural, Etc. Use; Contiguous Land; Tax Rate - Section 4. For general property tax purposes, the value of...

Section 4a - Tax Rate for Land Actively Devoted to Agricultural or Horticultural Use - Section 4A. In a city or town that accepts this...

Section 5 - Contiguous Land Under One Ownership Within More Than One City or Town - Section 5. Where contiguous land in agricultural, horticultural or agricultural...

Section 6 - Annual Determination of Eligibility for Valuation; Application; Form; Certification - Section 6. Eligibility of land for valuation, assessment and taxation...

Section 7 - Additional Assessment; Change in Use in Pre-Tax Year Between October 1 and June 30 - Section 7. If a change in use of land actively...

Section 8 - Timely Filing of Application in Towns or Cities With Programs of Revaluation Not Completed by October 1 of Pre-Tax Year - Section 8. In any city or town in which a...

Section 9 - Allowance or Disallowance of Application for Valuation; Notice; Liens - Section 9. An application for valuation, assessment and taxation of...

Section 10 - Factors to Be Considered in Valuing Land - Section 10. The board of assessors of a city or...

Section 11 - Farmland Valuation Advisory Commission; Expenditures - Section 11. There is hereby created a farmland valuation advisory...

Section 12 - Sale of Land or Change of Use; Liability for Conveyance Tax; Exemptions - Section 12. Any land in agricultural, horticultural or agricultural and...

Section 13 - Change of Use; Liability for Roll-Back Taxes - Section 13. Whenever land which is valued, assessed and taxed...

Section 14 - Sale for or Conversion to Residential or Commercial Use; Notice of Intent to City or Town; Option to Purchase; Assignment of Option - [Section impacted by 2020, 53, Sec. 9 effective April 3,...

Section 15 - Taxation of Buildings and Land Occupied by Dwelling - Section 15. All buildings located on land which is valued,...

Section 16 - Continuance of Land Valuation, Assessment and Taxation Under This Chapter Dependent Upon Qualifying Use - Section 16. Continuance of land valuation, assessment and taxation under...

Section 17 - Separation of Land to Other Use; Liability for Conveyance or Roll-Back Taxes; Continuing Qualification of Remainder - Section 17. If, by conveyance or other action of the...

Section 18 - Special or Betterment Assessments; Payment; Interest - Section 18. Land qualifying for valuation, assessment and taxation under...

Section 19 - Roll-Back Taxes; Procedures for Assessment; Appeal to Appellate Tax Board - Section 19. The assessment, collection, apportionment and payment over of...

Section 19a - Sale of Land; Certification of Taxes Paid or Payable - Section 19A. In connection with any proposed or completed sale...

Section 20 - Valuation and Assessment for Purposes Other Than Provisions of This Chapter; Equalization - Section 20. For any purpose, other than the provisions of...

Section 21 - Factual Details on Tax List - Section 21. The factual details to be shown on the...

Section 22 - Rules and Regulations; Forms and Procedures - Section 22. The commissioner of revenue shall promulgate such rules...

Section 23 - Use of Valuation, Etc. Procedures to Evade Taxes; Penalties - Section 23. Any person using the valuation, assessment and taxation...

Section 24 - Severability - Section 24. If any clause, sentence, subdivision, paragraph, section or...