Assessment and Taxation of Agricultural and Horticultural Land

  1. Law
  2. Massachusetts General Laws
  3. Administration of the Government
  4. Taxation
  5. Assessment and Taxation of Agricultural and Horticultural Land

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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