Massachusetts General Laws
Chapter 61a - Assessment and Taxation of Agricultural and Horticultural Land
Section 13 - Change of Use; Liability for Roll-Back Taxes

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 and horticultural use, it shall be subject to additional taxes, in this section called roll-back taxes, in the current tax year in which it is disqualified and in those years of the 4 immediately preceding tax years in which the land was so valued, assessed and taxed, but roll-back taxes shall not apply unless the amount of those taxes as computed under this section, exceeds the amount, if any, imposed under section 12 and, in that case, the land shall not be subject to the conveyance tax imposed under said section 12. For each tax year, the roll-back tax shall be an amount equal to the difference, if any, between the taxes paid or payable for that tax year in accordance with this chapter and the taxes that would have been paid or payable in that tax year had the land been valued, assessed and taxed without regard to those provisions. Notwithstanding this paragraph, roll-back taxes shall not be assessed if the land involved, or a lesser interest in the land, is: (a) acquired for a natural resource purpose by (1) the city or town in which it is situated; (2) the commonwealth; or (3) a nonprofit conservation organization; (b) used or converted to a renewable energy generating source pursuant to section 2A; (c) subject to a permanent wetland reserve easement through the agricultural conservation easement program established pursuant to 16 U.S.C. 3865c; or (d) otherwise subject to another federal conservation program; provided, however, that if a portion of the land is sold or converted to commercial, residential or industrial use within 5 years after acquisition by a nonprofit conservation organization, roll-back taxes shall be assessed against the nonprofit conservation organization in the amount that would have been assessed at the time of acquisition of the subject parcel by the nonprofit conservation organization had the transaction been subject to a roll-back tax. If, at the time during a tax year when a change in land use has occurred, the land was not then valued, assessed and taxed under the provisions of this chapter, then such land shall be subject to roll-back taxes only for such of the five immediately preceding years in which the land was valued, assessed and taxed thereunder. In determining the amount of roll-back taxes on land which has undergone a change in use, the board of assessors shall have ascertained the following for each of the roll-back tax years involved:
(a) The full and fair value of such land under the valuation standard applicable to other land in the city or town;
(b) The amount of the land assessment for the particular tax year;
(c) The amount of the additional assessment on the land for the particular tax year by deducting the amount of the actual assessment on the land for that year from the amount of the land assessment determined under subsection (a); and,
(d) The amount of the roll-back tax for that tax year by multiplying the amount of the additional assessment determined under subsection (c) by the general property tax rate of the city or town applicable for that tax year.
Roll-back taxes will be subject to a simple interest rate of 5 per cent per annum. Land which is valued, assessed and taxed under this chapter as of July 1, 2006 shall be exempt from any interest if it remains in the same ownership as it was on that date or under the ownership of the original owner's spouse, parent, grandparent, child, grandchild, brother, sister or surviving spouse of any deceased such relative.
If the board of assessors determines that the total amount of roll-back taxes to be assessed under this section, before the addition of any interest, as provided for in the preceding paragraph, would be less than $10, no tax shall be assessed.
No roll-back tax imposed by this section will be assessed on land that meets the definition of forest land under section 1 of chapter 61 or recreational land under section 1 of chapter 61B or renewable energy generating source pursuant to section 2A.
Land retained as open space as required for the mitigation of development shall be subject to the roll-back taxes imposed by this section.

Structure Massachusetts General Laws

Massachusetts General Laws

Part I - Administration of the Government

Title IX - Taxation

Chapter 61a - Assessment and Taxation of Agricultural and Horticultural Land

Section 1 - Land in Agricultural Use Defined

Section 2 - Land in Horticultural Use Defined

Section 2a - Land Used to Site Renewable Energy Generating Source

Section 3 - Land of Five-Acre Minimum Area Actively Devoted to Agricultural or Horticultural Uses Defined; Gross Sales and Program Payment Standard

Section 4 - Valuation of Land in Agricultural, Etc. Use; Contiguous Land; Tax Rate

Section 4a - Tax Rate for Land Actively Devoted to Agricultural or Horticultural Use

Section 5 - Contiguous Land Under One Ownership Within More Than One City or Town

Section 6 - Annual Determination of Eligibility for Valuation; Application; Form; Certification

Section 7 - Additional Assessment; Change in Use in Pre-Tax Year Between October 1 and June 30

Section 8 - Timely Filing of Application in Towns or Cities With Programs of Revaluation Not Completed by October 1 of Pre-Tax Year

Section 9 - Allowance or Disallowance of Application for Valuation; Notice; Liens

Section 10 - Factors to Be Considered in Valuing Land

Section 11 - Farmland Valuation Advisory Commission; Expenditures

Section 12 - Sale of Land or Change of Use; Liability for Conveyance Tax; Exemptions

Section 13 - Change of Use; Liability for Roll-Back Taxes

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 15 - Taxation of Buildings and Land Occupied by Dwelling

Section 16 - Continuance of Land Valuation, Assessment and Taxation Under This Chapter Dependent Upon Qualifying Use

Section 17 - Separation of Land to Other Use; Liability for Conveyance or Roll-Back Taxes; Continuing Qualification of Remainder

Section 18 - Special or Betterment Assessments; Payment; Interest

Section 19 - Roll-Back Taxes; Procedures for Assessment; Appeal to Appellate Tax Board

Section 19a - Sale of Land; Certification of Taxes Paid or Payable

Section 20 - Valuation and Assessment for Purposes Other Than Provisions of This Chapter; Equalization

Section 21 - Factual Details on Tax List

Section 22 - Rules and Regulations; Forms and Procedures

Section 23 - Use of Valuation, Etc. Procedures to Evade Taxes; Penalties

Section 24 - Severability