Last Reviewed by MLTC: 01/07/2026.
Massachusetts General Laws Chapters 61, 61A, and 61B establish the state’s property tax programs for forest land, agricultural and horticultural land, and recreational or open space land. These statutes allow qualifying land to be assessed based on its current use rather than potential development value, while outlining eligibility requirements, enrollment procedures, valuation methods, and provisions related to changes of use, rollback taxes, and municipal rights of first refusal.
Documents:
- Chapter 61 – Forest Lands and Forest Products
Details requirements, standards, and provisions related to forest land enrolled in current use classification.
Resource: Chapter61 - Chapter 61A – Assessment and Taxation of Agricultural and Horticultural Land
Outlines criteria, valuation approaches, and considerations for agricultural and horticultural land under current use classification.
Resource: Chapter61A - Chapter 61B – Classification and Taxation of Recreational Land
Describes eligibility, valuation, and obligations associated with recreational and open space land under current use classification.
Resource: Chapter61B