There is a newer version of the Massachusetts General Laws
2006 Massachusetts Code - CHAPTER 61A. — ASSESSMENT AND TAXATION OF AGRICULTURAL AND HORTICULTURAL LAND.
- Chapter 61A — Section 1. Land in agricultural use defined.
- Chapter 61A — Section 2. Land in horticultural use defined.
- Chapter 61A — Section 3. Land of five-acre minimum area actively devoted to agricultural or horticultural uses defined; gross sales and program payment standard.
- Chapter 61A — Section 4. Valuation of land in agricultural, etc. use; contiguous land; tax rate.
- Chapter 61A — Section 5. Contiguous land under one ownership within more than one city or town.
- Chapter 61A — Section 6. Annual determination of eligibility for valuation; application; form; certification.
- Chapter 61A — Section 7. Additional assessment; change in use in pre-tax year between October 1 and December 31.
- Chapter 61A — Section 8. Timely filing of application in towns or cities with programs of revaluation not completed by October 1 of pre-tax year.
- Chapter 61A — Section 9. Allowance or disallowance of application for valuation; notice; liens.
- Chapter 61A — Section 10. Factors to be considered in valuing land.
- Chapter 61A — Section 11. Farmland valuation advisory commission; expenditures.
- Chapter 61A — Section 12. Sale of land or change of use; liability for conveyance tax.
- Chapter 61A — Section 13. Change of use; liability for roll-back taxes.
- Chapter 61A — Section 14. 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 15. Taxation of buildings and land occupied by dwelling.
- Chapter 61A — Section 16. Continuance of land valuation, assessment and taxation under this chapter dependent upon qualifying use.
- Chapter 61A — Section 17. Separation of land to other use; liability for conveyance or roll-back taxes; continuing qualification of remainder.
- Chapter 61A — Section 18. Special or betterment assessments; payment.
- Chapter 61A — Section 19. Roll-back taxes; procedures for assessment; appeal to appellate tax board.
- Chapter 61A — Section 19A. Sale of land; certification of taxes paid or payable.
- Chapter 61A — Section 20. Valuation and assessment for purposes other than provisions of this chapter; equalization.
- Chapter 61A — Section 21. Factual details on tax list.
- Chapter 61A — Section 22. Rules and regulations; forms and procedures.
- Chapter 61A — Section 23. Use of valuation, etc. procedures to evade taxes; penalties.
- Chapter 61A — Section 24. Severability.
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