Massachusetts (Summary)
Last Updated: March 2020
Tax Type: Current use values or reduction in FMVs, and yield tax
Description: Enrolled forest lands are assessed at the forest uses or reduced FMVs. Each program focuses on a different type of forest land use. 8% yield tax (assessed on cutting 2 years prior to classification).
Law: Mass. Gen. Laws chs. 61, 61A, and 61B
Objective: To give favorable treatment to a landowner willing to keep forested land undeveloped and manage that land under a long-term strategy.
Principal Forest Property Tax Incentive Programs:
1. Program legal-common name: Forest Conservation and Management Program
Program Requirements
Min/Max Acreage: minimum 10 acres
Min. Stocking Growth: N/A
Forest Management Plan: A 10-year forest management plan written by a licensed forester is required. The plan is reviewed and approved by the State Forester.
Evidence of Use: The State Forester shall have the authority to enter on the lands for the purpose of inspections.
Duration of Enrollment: 10 years
Penalties for Use Change: The greater of the rollback tax and the conveyance tax. Rollback tax is assessed for the immediately preceding 5 years and has a 5% interest rate compounded annually. Conveyance tax is 10% of sale price if it is sold or converted within the first year of the chapter land classification, decreasing by 1% for every year so classified, until it hits zero.
Program Administration
State: The Department of Conservation and Recreation (DCR) Service Forestry Program administer the program. The State Forester alone determines whether the land is devoted to growing forest products and eligible for classification under Chapter 61. The Farmland Valuation Advisory Committee (FVAC) provides suggested current use values for the various categories of land classified under Chapter 61 and 61A annually.
County Tax Assessor and Commissioner: County Tax Assessor files application and determines usage classification.
University: N/A
Landowners: Make application
Private Forestry Consultant: A licensed forester prepares the forest management plan.
2. Program legal-common name: Chapter 61A-Agriculture
Program Requirements
Min/Max Acreage: minimum 5 acres that has been in agriculture use for at least 2 years before applying
Min. Stocking Growth: N/A
Forest Management Plan: A 10-year forest management plan is required.
Evidence of Use: 2 years preceding application, $500/year and $0.50/acre/yr above 5 acres
Duration of Enrollment: Reapply annually
Penalties for Use Change: The greater of the rollback tax and the conveyance tax. Rollback tax is assessed for the immediately preceding 5 years and has a 5% interest rate compounded annually. Conveyance tax is 10% of sale price if it is sold or converted within the first year of the chapter land classification, decreasing by 1% for every year so classified, until it hits zero.
Program Administration
State: The Farmland Valuation Advisory Committee (FVAC) provides suggested current use values for the various categories of land classified under Chapter 61 and 61A annually.
County Tax Assessor and Commissioner: Each community's board of assessors administers the Chapter 61 A program.
University: N/A
Landowners: Make application
Private Forestry Consultant: A licensed forester prepares the forest management plan.
3. Program legal-common name: Chapter 61B-Open Space and Recreation
Program Requirements
Min/Max Acreage: minimum 5 acres that has been in agriculture use for at least 2 years before applying
Min. Stocking Growth: N/A
Forest Management Plan: N/A
Evidence of Use: N/A
Duration of Enrollment: Reapply annually
Penalties for Use Change: The greater of the rollback tax and the conveyance tax. Rollback tax is assessed for the immediately preceding 5 years and has a 5% interest rate compounded annually. Conveyance tax is 10% of sale price if it is sold or converted within the first 5 years of classification and 5% for the sixth through tenth year of classification.
Program Administration
State: N/A
County Tax Assessor and Commissioner: Each community's board of assessors administers the Chapter 61 B program.
University: N/A
Landowners: Make application
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